1 Taxpayers engaged in taxable consumer goods with different tax rates shall account for sales separately; If it is not accounted for separately, the consumption tax may be levied at the arithmetic average tax rate. (error)
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Taxpayers who use taxable consumer goods for their own use as advertisements or samples shall pay taxes according to the sales of taxable consumer goods when transferring them for use. (correct)
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Taxpayers' self-produced taxable consumer goods sold through their own non-independent accounting outlets shall be taxed according to the actual sales volume or sales volume of the outlets. (correct)
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Taxable consumer goods sold by taxpayers, which are returned by the buyer due to quality reasons, can be directly deducted from the consumption tax payable after being examined and approved by the local competent tax authorities. (correct)
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Taxable consumer goods entrusted for processing shall be declared and paid by the entrusting party to the local competent tax authorities. (error)
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6 The consumption tax payer must also be a VAT taxpayer, but the VAT taxpayer is not necessarily a consumption tax taxpayer. (correct)
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7. When the taxable consumer goods are commissioned to be processed and the consumption tax is collected and remitted by the entrusted party, the tax basis shall be calculated according to the sales price of similar consumer goods sold by the entrusted party. If the consignee does not have the sales price of similar consumer goods, it shall be calculated according to the taxable value composition. (correct)
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Taxpayers importing taxable consumer goods shall calculate the consumption tax payable according to the taxable value composition and the prescribed consumption tax rate. The formula for calculating the composition of taxable value is: composition of taxable value = customs duty paid price+tariff (correct).
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Consumer goods produced for personal use should be taxed when they are transferred (correctly).
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10 consumption tax is subject to in-price tax, except for gold and silver jewelry, which is only paid in the production, entrusted processing and import of taxable consumer goods. (correct)
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