1. The following items can be deducted from the consumption tax paid by taxable consumer goods according to the quantity of production recipients ().

A. The jewelry factory entrusts the collected taxed jade beads to be processed, polished and perforated to form a jade bead necklace.

B. The liquor factory will produce high-grade liquor by using the low-tax liquor recovered by the entrusted processing.

C the jewelry factory will make 18K gold inlaid pendants with the collected tax sapphire rings.

D. The cigarette factory entrusts the recycled dutiable tobacco to process and produce cigarettes.

E. The refined oil processing plant will use the recovered taxable lubricating oil as raw material to produce taxable refined oil.

2. What does the gold shop take? Trade-in? Sell 2 gold-based alloy necklaces and 5 gold-plated bracelets in the same way. Regarding the above business, the following statement is true ().

A. Gold-based alloy necklaces only pay VAT.

B. Payment of value-added tax and consumption tax on gold-based alloy necklaces

C. gold bracelets only pay vat.

D. payment of value-added tax and consumption tax on gold-plated bracelets.

E. Gold-based alloy necklaces and bracelets covered with gold are subject to value-added tax and consumption tax.

3. The following statement about the treatment of consumption tax on gold and silver jewelry is correct ().

A for gold and silver jewelry processed with materials, the tax basis shall be determined according to the sales price of similar gold and silver jewelry sold by the trustee, and the consumption tax shall be levied. If there is no sales price of similar gold and silver jewelry, the tax shall be calculated according to the composition of taxable value.

B. For the gold and silver jewelry sold by taxpayers in the form of trade-in, the tax basis shall be determined, and the consumption tax shall be levied according to the total price actually collected excluding value-added tax.

C. If products such as gold and silver jewelry are sold as complete sets of consumer goods, the consumption tax shall be levied in full according to the sales amount.

D. Gold and silver jewelry produced by purchased taxable jewelry and jade subject to consumption tax in retail link is allowed to deduct the tax paid by purchased jewelry and jade according to the production quantity when calculating tax.

E. If gold and silver ornaments are sold together with packaging materials, regardless of whether the packaging materials are separately priced or not, and no matter how they are accounted for, they should be incorporated into the sales of gold and silver ornaments for consumption tax.

4. The following acts shall be subject to consumption tax ().

A. Retail cigarettes

B. Imported gold and silver jewelry

C. Production and marketing of fruit beer

D. production and sales of electric vehicles

E. jewelry factory produces and sells jewelry.

5. The following consumer goods production and operation links need to calculate and pay value-added tax and consumption tax at the same time ().

A. Cigarette wholesale link

B. Retail links of gold and silver jewelry

C. Retail links of high-end watches

D. high-end cosmetics wholesale

E. imported cars donated by foreign governments

Reference answer and analysis

1. Analysis: In option B, the consumption tax paid shall not be deducted for the continuous production of high-grade wine with low-grade wine; In option C, gold inlaid jewelry should be taxed in retail, and the consumption tax paid by Blue gem ring cannot be deducted.

2. answer BC Analysis: Gold-based alloy jewelry belongs to gold and silver jewelry, and the consumption tax is paid by retail, so the gold-based alloy necklace pays both value-added tax and consumption tax; Gold-covered jewelry does not belong to gold and silver jewelry, and consumption tax is paid in production and sales, but not in retail, so gold-covered bracelets only pay value-added tax.

3. answer ABCE. Analysis: Option D, gold, silver and jewelry produced by outsourcing taxed jewelry and jade, which should be subject to retail consumption tax, shall not be deducted from the tax paid by outsourcing jewelry and jade.

4. answer CE. Analysis: Option A: The retail link does not belong to the cigarette consumption tax collection link; Scheme B: Gold and silver jewelry shall be subject to consumption tax by retail; Option d: no consumption tax is levied on electric vehicles.

5. answer AB. Analysis: option CD is not a tax payment link of consumption tax, and consumption tax is not levied, only value-added tax is levied; Option e, imported materials and equipment provided by foreign governments and international organizations free of charge belong to VAT and consumption tax exemption items.