Basis for calculating taxable amount of consumption tax. China's consumption tax has two tax methods: ad valorem tax and specific tax: (1) taxable consumer goods are taxed ad valorem, and the tax basis is the sales of taxable consumer goods, that is, the total price and extra-price expenses charged by taxpayers to buyers for selling taxable consumer goods. Taxable consumer goods sold by taxpayers are calculated in foreign exchange, and the taxable amount is calculated by converting the foreign exchange market price into RMB. Taxable consumer goods produced by taxpayers for their own use shall be taxed according to the sales price of similar consumer goods produced by taxpayers; If there is no sales price of similar consumer goods, tax shall be calculated according to the composition of taxable value. The calculation formula is: tax value of the composition = (cost+profit) ÷( 1- consumption tax rate). Taxable consumer goods entrusted for processing 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, tax shall be calculated according to the composition of taxable value. The calculation formula is: tax value of components = (material cost+processing fee) ÷( 1- consumption tax rate). For imported taxable consumer goods, if the taxable amount is calculated by ad valorem, the tax shall be calculated according to the composition of taxable value. The calculation formula is: the taxable value of the composition = (customs duty paid price+tariff) ÷( 1- consumption tax rate). If the calculated price of taxpayer's taxable consumer goods is obviously low without justifiable reasons, the competent tax authorities shall verify its taxable value. (2) Taxable consumer goods subject to quantitative taxation shall be taxed according to the sales volume of taxable consumer goods.

Legal objectivity:

According to the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax, the taxpayers of consumption tax refer to the units and individuals that produce, commission and import taxable consumer goods (except gold and silver jewelry, platinum products and diamond jewelry) in People's Republic of China (PRC). Taxpayers of consumption tax on gold and silver jewelry, platinum jewelry and diamond jewelry refer to units and individuals engaged in the commercial retail of gold and silver jewelry, platinum jewelry and diamond jewelry in People's Republic of China (PRC); Where processing (unless otherwise specified) or sales of gold and silver jewelry, gold jewelry and diamond jewelry are entrusted, the entrusting party is also a taxpayer. Specifically, consumption tax payers include: units and individuals that produce taxable consumer goods; Units and individuals importing taxable consumer goods; Units and individuals entrusted to process taxable consumer goods. Among them, the taxable consumer goods entrusted for processing are withheld and remitted by the entrusting party at the time of delivery (unless the entrusting party is an individual operator), and the taxable consumer goods produced and used by self-produced units and individuals are subject to consumption tax at the time of transfer. Imported taxable consumer goods are sold or consumed in China, although the place of origin is not in China. In order to balance the tax burden of imported taxable consumer goods and domestic taxable consumer goods, importers or their agents engaged in imported taxable consumer goods must pay consumption tax according to regulations. For taxable consumer goods brought into the country by individuals or mailed into the country, consumption tax shall be levied together with customs duties, and shall be paid by the person bringing into the country or the recipient. At present, China's consumption tax revenue mainly comes from state-owned enterprises, joint-stock enterprises and foreign-invested enterprises engaged in beverage manufacturing (mainly alcohol manufacturing), tobacco manufacturing, transportation equipment manufacturing (mainly automobile and motorcycle manufacturing), petroleum processing and other industries. The role of consumption tax is to adjust the product structure of the market, guide the consumption direction in economic development and ensure the national fiscal revenue, so the important role of consumption tax in China's economic development is beyond doubt. In order to promote the country's better and faster development, under the premise of ensuring correct leadership, consumption tax payers must pay their due taxes on time, ensure the stability of national finance, and promote the better development of macro and micro forces in China's market.