Entrusted processing refers to the business activities in which raw materials and main materials are provided by the entrusting party (or raw materials are purchased by the production providing unit itself), and the entrusted party only substitutes some auxiliary materials to process the goods according to the requirements of the entrusting party and collect processing fees. The following network xiaobian will give you a specific answer, hoping to help. According to the detailed rules for the implementation of China's provisional regulations on consumption tax, if taxable consumer goods entrusted for processing are sold directly, consumption tax will no longer be levied. Consumption tax adopts the method of collecting and remitting the tax payable by the entrusting party for taxable consumer goods entrusted for processing, which is actually to collect the consumption tax payable by the entrusting party at the time of sales in advance. In this way, if the client takes back the products entrusted for processing and sells them directly, the consumption tax will no longer be levied. The consumption tax collected and remitted by the trustee at the time of delivery to the client can generally be calculated and paid according to the sales price of similar consumer goods by the trustee; If there is no sales price of similar consumer goods, tax can be calculated according to the composition of taxable value. Calculation formula of tax payable: tax payable = composition taxable value × applicable tax rate, composition taxable value = (material cost+processing fee) ÷( 1- consumption tax rate). However, in operation, some clients sell the recovered taxable consumer goods at a price higher than the sales price of the trustee, which requires tax payment. The Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Interpretation of Relevant Provisions of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Consumption Tax (No.8 of Caifa [20 12]) stipulates that from September 20 1 2, the entrusting party will sell the recovered taxable consumer goods at a price not higher than that of the entrusted party. 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. If it is sold directly, no consumption tax will be levied. Consumption tax adopts the method of collecting and remitting the tax payable by the entrusting party for taxable consumer goods entrusted for processing, which is actually to collect the consumption tax payable by the entrusting party at the time of sales in advance. In this way, if the client takes back the products entrusted for processing and sells them directly, the consumption tax will no longer be levied. The consumption tax collected and remitted by the trustee at the time of delivery to the client can generally be calculated and paid according to the sales price of similar consumer goods by the trustee; If there is no sales price of similar consumer goods, tax can be calculated according to the composition of taxable value. Calculation formula of tax payable: tax payable = composition taxable value × applicable tax rate, composition taxable value = (material cost+processing fee) ÷( 1- consumption tax rate). However, in operation, some clients sell the recovered taxable consumer goods at a price higher than the sales price of the trustee, which requires tax payment. The Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Interpretation of Relevant Provisions of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Consumption Tax (No.8 of Caifa [20 12]) stipulates that from September 20 1 2, the entrusting party will sell the recovered taxable consumer goods at a price not higher than that of the entrusted party. 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. The above is the legal knowledge about this, and I hope it can help you. If you are unfortunate enough to encounter some thorny legal problems and you have the idea of entrusting a lawyer, there are many lawyers on our website who can provide you with services, and we also support the online selection of lawyers in designated areas, and all of them have detailed information about relevant lawyers.

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Taxable consumer goods commissioned by Article 8 of the Provisional Regulations of the People's Republic of China on Consumption Tax shall be taxed according to the sales price of similar consumer goods of the entrusted party; If there is no sales price of similar consumer goods, the tax shall be calculated according to the composition of taxable value. Taxable value formula for calculating the composition of tax payment by ad valorem method: composition taxable value = (material cost+processing fee)? (L-Proportional tax rate) The composition of tax payment is calculated by the compound tax method. taxable value calculation formula: composition taxable value = (material cost+processing fee+entrusted processing quantity? Fixed tax rate)? (1-proportional tax rate).