Is the consumption tax rate high for the tax accountant exam? In our daily life, there is always consumption behavior, and consumption has become an indispensable part of our life, but many people don't know about consumption tax, and the tax rate and scope of consumption tax are not clear. Please click: /cta/

Is the consumption tax rate high for the tax accountant exam?

Different goods have different consumption taxes, so we can't talk about the level of consumption tax unilaterally. There are two forms of consumption tax rate:

One is the proportional tax rate; The other is fixed tax rate, that is, unit tax. The choice of consumption tax rate form is mainly determined according to the situation of tax recipients. For some consumer goods with a basic balance between supply and demand, little price difference and standardized measurement units, choose a fixed tax rate with simple taxation; For some consumer goods with prominent contradiction between supply and demand, large price difference and irregular measurement unit, the proportional tax rate linked to tax and price is selected. For more information about the tax accountant exam, please visit Gao Dun Education official website/