What does consumption tax mean? What is the price formula for the consumption tax group? How to calculate?

The consumer tax (TAX/Excise Duty) (special cargo and labor tax) is a collective name of various taxes based on the transfer of consumer goods as the tax collection target. Pay. Consumption tax is a typical indirect tax. Based on different consumer goods or labor services, the calculation method of consumption tax is different, but in general, the following categories: tax, tax calculation, self -selling self -purchased and self -purchased taxable consumer goods, commission process Import taxable consumer goods, retail jewelry, gifts, and name sponsorship.

. At the price of taxation: taxable amount = total sales of taxable consumer goods × tax rate

. When calculating taxes: taxable = taxable consumer goods Total number of market sales × Applicable tax standards

. Self -production and self -selling self -purchased taxable consumer goods:

1. For continuous production of taxable consumer goods, no taxes;

2. For other areas: those who have the market price of similar consumer goods, calculate the tax based on the market price of similar consumer goods manufactured by operators, and no similar consumer goods market price, calculate and pay at the component tax price price calculation price Tax.

The composition tax price = (cost profit) ÷ (1-consumption tax rate)

n. When the commissioned consumer consumer consumer is commissioned by the commissioned party, the consumer should be paid by the commissioned consumer. Based on the market price of similar consumer goods in the commissioner, if there is no market price of similar consumer goods, the tax payment is calculated at the composition tax price.

The composition tax price = (raw material cost fee processing cost) ÷ (1-consumption tax rate)

5. Import taxable consumer goods, calculate tax payment according to the composition tax price.

The composition tax price = (import tariff paid tax price import tariff) ÷ (1-consumption tax rate)

R n
. The operators of retail jewelry should convert the total sales of the price tax to the total sales of the total price of taxes without the total sales of VAT.

The taxable sales of jewelery and jewelry = sales containing VAT ÷ (1 VAT tax rate or taxation tax rate)

Price × (1 gross profit margin) ÷ (1-jewelry consumption tax rate)

The taxable amount = composition tax price × jewelry consumption tax rate

7. For production Manufacturing, wholesale, retail enterprises are used to pay for sale at the level or not separated by or not separately calculated the tax price of the tax price.