Legal analysis: if an individual buys out the product first and then sells it, it does not belong to consignment goods, and should pay 3% of the sales value-added tax, urban maintenance and construction tax and education surcharge. At the same time, according to the Individual Income Tax Law, individual income tax is paid according to the item of "personal business income". Income from consigned goods should be taxed according to different circumstances. If the entrusted agent is a factory worker, the remuneration obtained according to a certain proportion of the product sales income belongs to the nature of wages and salaries, and personal income tax shall be paid according to the item of "wages and salaries income" without paying business tax. If the agent is not an employee of the manufacturer, but other self-employed, the agent's behavior falls within the taxation scope of the service industry (agency industry) stipulated in the Provisional Regulations on Business Tax, and the product income of the agent is subject to 5% business tax, urban maintenance and construction tax and education surcharge according to the "service industry" project. At the same time, personal income tax should also be paid according to the "income from labor remuneration" project. Legal basis: Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax. Units or individual industrial and commercial households entrust goods to other units or individuals for consignment, or entrust them for consignment, which is regarded as sales and subject to value-added tax. Derivative question: What are the characteristics of consignment goods? Consigned goods have the following three characteristics: (1) The ownership of the consigned goods belongs to the entrusting party; (2) The Consignee sells according to the conditions (such as price) stipulated by the Entrusting Party; (3) The income from commodity sales belongs to the entrusting party, and the entrusted party only charges the handling fee. Where a general VAT taxpayer obtains various forms of return funds from the seller for purchasing goods, regardless of whether there is flat sales behavior, the input tax amount that should be deducted should be calculated according to the VAT rate of the purchased goods, and deducted from the current input tax amount of the returned funds. ".

Second, how to deal with the value-added tax on consignment?

According to the provisions of the provisional regulations on value-added tax, the sales of consignment goods should be regarded as sales, so you should confirm the sales income of 14000 yuan and the output tax of 2380 yuan in cash, and then wait for the other party's input invoice to deduct it.

3. How to collect VAT by entrusting others to sell goods on a commission basis?

Consignment is divided into two types: first, the consignee sells the goods according to the requirements of the entrusting party, and the consignee only collects the commission, which is not necessarily related to the sales volume and sales volume of the goods; This kind of consignment of goods to others is regarded as sales, resulting in the obligation to pay VAT. 2. The affiliate sells the goods according to the requirements of the entrusting party, and the affiliate only collects the commission, which is linked to the sales volume and sales volume of the goods; The tax obligation occurs on the day when the list of entrusted units is received or all or part of the payment for goods is received. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Policies on Value-added Tax (Caishui [2005] 165), the time of tax obligation without consignment list is uncertain: (1) If a taxpayer consigns goods on a consignment basis and has received all or part of the payment before receiving the consignment list, the time of tax obligation is the day of receipt of all or part of the payment. (2) If the consignment list and payment for goods have not been received for more than 180 days, it will be regarded as sales realization, and all value-added tax will be levied. The tax payment obligation will occur on the day when the consignment goods are issued 180 days.

4. How to levy VAT on goods consigned by others?

Consignment is divided into two requirements to sell goods, and the trustee only charges commission, which is not necessarily related to the sales volume and sales volume of goods; This kind of consignment of goods to others is regarded as sales, resulting in the obligation to pay VAT. 2. The affiliate sells the goods according to the requirements of the entrusting party, and the affiliate only collects the commission fee, and the sales volume is linked to the sales volume; The time when the tax obligation occurs is the day when all or part of the money is received. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Policies on Value-added Tax (Caishui [2005] 165), the time for enterprises to entrust tax payment is determined as follows: (1) If a taxpayer has received all or part of the money before receiving the list of entrustment, the tax payment obligation will occur on the day of receiving all or part of the money. (2) If the consignment goods exceed 1 and the payment for goods is made, it will be regarded as sales realization, and the value-added tax will be levied. The tax payment obligation will occur on 180.