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Tax link of consumption tax
1. Production link
(1) Taxable consumer goods produced by taxpayers that are sold abroad shall be taxed at the time of sale.
(2) Taxable consumer goods produced by taxpayers for their own use are not taxed if they are used for the continuous production of taxable consumer goods; For other purposes (for the production of non-taxable consumer goods, projects under construction, management departments, gifts, sponsorships, fund-raising, advertisements, samples, employee benefits, incentives, etc.), it is regarded as sales, and tax is paid when it is transferred for use.
2. Entrust processing link
(1) Definition of entrusted processing
Entrusted processing means that the entrusting party provides raw materials or main materials, and the entrusted party only charges processing fees and some auxiliary materials for processing.
(2) Taxable consumer goods entrusted for processing shall be subject to consumption tax according to the sales price of similar consumer goods of the "entrusted party"; If there is no sales price of similar consumer goods, consumption tax shall be levied according to the composition of taxable value.
(3) The entrusting party is the taxpayer of consumption tax, and the taxable consumer goods entrusted for processing shall be collected and remitted by the entrusted party at the time of delivery to the entrusting party, except that the entrusted party is an individual; For taxable consumer goods processed by individuals, the entrusting party shall report and pay the consumption tax to the competent tax authorities at the place where its institution is located or where it lives.
(4) If the taxpayer entrusts the processing of taxable consumer goods, the tax obligation of consumption tax occurs on the day when the taxpayer picks up the goods.
(5) The taxable consumer goods recovered by the entrusting party are sold in taxable value not higher than that of the entrusted party, which is regarded as direct sale and no consumption tax is paid; If the entrusting party sells at a higher taxable value than the entrusted party, it is not a direct sale, and it is required to declare and pay the consumption tax in accordance with the regulations, and the consumption tax collected and remitted by the entrusted party is allowed to be deducted when calculating taxes.
(6) Taxable consumer goods processed by the entrusting party are used for the continuous production of taxable consumer goods, and the tax paid is allowed to be deducted according to regulations.
3. Import link
When importing taxable consumer goods, customs duties, import consumption tax and import value-added tax shall be paid.
4. Retail link
The consumption tax on gold and silver jewelry, diamonds and diamond jewelry, and platinum jewelry is paid in the retail sector.
5. Wholesale link
Since May 1 2009, an ad valorem consumption tax has been levied on the "wholesale link" of tobacco.
Tobacco wholesale enterprises that sell cigarettes to "retail units" will be subject to an ad valorem tax of 5%; When calculating the tax payable, wholesale enterprises shall not deduct the consumption tax of production links already included in the volume.
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Where is the consumption tax paid?
The consumption tax payment link includes production link, processing link, import link, retail link and transfer link.
There are gold, silver and gold-based and silver-based alloy jewelry, as well as their inlaid jewelry, which are subject to consumption tax in the retail sector. In addition, an ad valorem tax is levied on the wholesale of tobacco.
Where is the cigarette consumption tax levied?
For the ex-factory sales link (or import link), the proportional tax rate is 56% for Class A cigarettes and 36% for Class B cigarettes, and the fixed tax rate is 0.003 yuan per cigarette;
Wholesale link (refers to the wholesaler selling to the retailer): the proportional tax rate is 1 1%, and the fixed tax rate is 0.005 yuan per piece.
At present, what is the consumption tax levied on retail in China?
Trade-in of gold, silver and jewels can be calculated as consumption tax according to the actual amount of taxpayers' receipts. Other goods will not be sold.
Consumption tax is levied at a certain stage of production, circulation or consumption, only once. Taxpayers are units and individuals engaged in the production, entrusted processing, import and sale of the above-mentioned commodities in China. At present, only gold and silver jewelry is collected in the retail sector.
Where should the consumption tax be paid?
There are production links, processing links, import links, retail links and transfer links. There are gold, silver, gold-based and silver-based alloy jewelry and inlaid jewelry in retail links. In addition, an ad valorem tax is levied on the wholesale of tobacco.
Where is the consumption tax levied on jewelry?
According to the Notes on the Scope of Consumption Tax Collection (Guo Shui Han 1997306), precious jewelry subject to consumption tax in the production process includes: all kinds of jewelry and jade that have been mined, polished and processed. Tax rate 10%.
Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Adjustment of Consumption Tax on Gold and Silver Jewelry
According to Caishui [1994] No.95, precious jewelry subject to consumption tax in retail includes: gold, silver and gold-based and silver-based alloy jewelry, as well as inlaid jewelry of gold, silver and gold-based and silver-based alloys; Diamonds and diamond ornaments; Platinum jewelry.
Retail refers to the business that is sold to users or individuals, and the tax rate is 5%.
Where should cosmetics be taxed?
According to the Provisional Regulations on Consumption Tax, general taxable consumer goods are subject to consumption tax in import, production and sales, and entrusted processing. Cosmetics are no exception.
In particular, a consumption tax is levied on tobacco in the wholesale link. Consumption tax is levied on gold and silver jewelry in retail.
What is consumption tax? How is the consumption tax levied?
Consumption tax is a tax levied on consumer goods, which can be levied from wholesalers or retailers. Sales tax is a typical indirect tax. Consumption tax is a new tax set in turnover tax in 1994 tax reform.
Consumption tax is a tax levied on a few consumer goods on the basis of general value-added tax on goods, mainly to adjust product structure, guide consumption direction and ensure national fiscal revenue. The current consumption tax collection scope mainly includes: cigarettes, wine and alcohol, firecrackers, fireworks, cosmetics, refined oil, precious jewelry and jade, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, automobile tires, motorcycles, cars and other tax items, and some tax items are further divided into several subheads.
Consumption tax is subject to in-price tax, which is only paid in the production, entrusted processing and import of taxable consumer goods. In the future, because consumption tax is included in the price, it is not necessary to pay consumption tax, and the tax is ultimately borne by consumers.
The scope of consumption tax collection includes five types of products:
The first category: some special consumer goods, such as cigarettes, wine, firecrackers, fireworks, etc., which will cause danger to human health, social order and ecological environment;
The second category: luxury goods and non-necessities such as precious jewelry and cosmetics;
The third category: high-energy consumption and high-grade consumer goods, such as cars and motorcycles;
The fourth category: non-renewable and replaceable petroleum consumer goods, such as gasoline and diesel oil;
The fifth category: products with certain financial significance, such as automobile tires, skin care products, etc.
On March 2, 2006, the Ministry of Finance of China and State Taxation Administration of The People's Republic of China jointly issued a notice to adjust the tax items and tax rates of consumption tax. This adjustment has added tax items such as golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks and solid wood floors; Canceled the tax item of "skin care products"; And adjusted the tax rates of some tax items. Consumption tax * * * has 1 1 tax items, among which 13 subheadings have been set up, and 25 tax items have been listed. There are 2 1 unit with proportional tax rate and 4 with fixed tax rate. * * * There are four tax rates of 14, with a minimum of 3% and a maximum of 45% (from September 1 day, 2008, the tax rate for passenger cars with the displacement below 1.0 liter (inclusive) will be reduced from 3% to/kloc-. The tax basis of consumption tax adopts ad valorem and specific tax methods respectively. Taxable consumer goods subject to ad valorem taxation shall be taxed on the basis of the sales of taxable consumer goods. When the quantitative quota method is implemented, the weight, volume or quantity of taxable consumer goods per unit is usually used as the tax basis. 1, tax payable at ad valorem = sales of taxable consumer goods × applicable tax rate
2, the amount of tax payable = sales of taxable consumer goods × applicable tax standards.
3. Taxable consumer goods produced for self-use are not taxed if they are used for continuous production of taxable consumer goods; For other purposes, if there is a sales price of similar consumer goods, tax shall be calculated according to the sales price of similar consumer goods produced by taxpayers; if there is no sales price of similar consumer goods, taxable value will be formed.
Composition taxable value = (cost+profit) ÷( 1- consumption tax rate)
Taxable amount = composition taxable value × applicable tax rate.
4. If the processing of taxable consumer goods is entrusted, the consumption tax shall be withheld and remitted by the entrusted party upon delivery. Tax shall be calculated according to the sales price of similar consumer goods of the Consignee. If there is no sales price of similar consumer goods, taxable value shall be formed.
Composition taxable value = (material cost+processing fee) ÷( 1- consumption tax rate).
Taxable amount = composition taxable value × applicable tax rate.
5. Taxable consumer goods imported shall be taxed according to the composition of taxable value. The calculation formula is:
Composition taxable value = (customs value+tariff) ÷( l-consumption tax rate).
Taxable amount = composition taxable value × consumption tax rate.
6. Taxpayers who retail gold and silver jewelry should convert the sales including tax into the sales excluding VAT tax when calculating taxes.
Taxable sales of gold and silver jewelry = sales including VAT ÷( 1+ VAT rate or collection rate)
For the production, wholesale and retail units used for gifts, sponsorship, fund-raising, advertising, samples, employee benefits, incentives and other aspects or not accounted for separately, the tax shall be calculated according to the composition of taxable value.
Composition taxable value = original purchase price × (1+profit rate) ÷( 1- consumption tax rate of gold and silver jewelry).
Taxable amount = composition taxable value × consumption tax rate of gold and silver jewelry 1, production links. Taxable consumer goods produced by taxpayers shall be sold by producers at the time of sale ......
How to understand the taxation of consumption tax in production and sales?
After the consumption tax is levied on taxable consumer goods in the production link or import link, the consumption tax will not be levied on the continued resale of the consumer goods except for the retail link of individual consumer goods. However, no matter where the tax is levied, it is levied in a single link. Taxable consumer goods that take the retail link as the tax payment link are not subject to consumption tax in all links before the retail link. This can not only reduce the number of taxpayers, reduce the cost of tax collection and the risk of tax source loss, but also prevent repeated taxation.
What are the consumption taxes paid only in the production process?
Taxpayers who produce and sell consumption tax taxable consumer goods should pay taxes in the production and sales links. Only gold and silver and gold-based silver-based or gold-silver inlaid jewelry are taxed in retail. A consumption tax is added to the wholesale link of tobacco.