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Registered tax examinations tax (1) class notes - 28 Lecture: consumption tax tax tax tax and tax basis

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					Registered tax examinations tax (1) class notes - 28 Lecture: consumption
tax and the tax basis for tax tax

 registered tax examination rate of tax

% D fourth quarter tax rate % A (1) to understand the tax forms
 (b) be familiar with the current tax rate
 (to) the special provisions applicable tax rate
 1, the rate of two forms of
: percentage rate of% D % A
 fixed rate of consumption tax design principles:
. reflect the state industrial policy and consumer policy.
. The right direction to guide consumption, excessive consumption
effectively inhibit the tendency to regulate the supply and demand.
. Adapt monetary payment ability of consumers and mental endurance.
. Give due consideration to the burden of consumer goods to the original
level.
 2, the current consumption tax rate
 proportional tax rate: 10 stalls, a minimum of 3%, the highest 45%
 fixed tax rate: 6 files, the lowest 0.1 yuan per tax unit, up 250
 (a) the use of fixed rate and the proportional tax rate on taxable
consumer goods and provisions
 cigarette: Fixed per TEU (50 000, 250) rate ratio 150: standard per
Article (200) Foreign transfer price In the 50 (or more) rate of 45%, 50
yuan, the tax rate is 30%
 fixed rate of grain liquor 0.5 yuan per kilogram, the ratio rate of 25%
 fixed rate for each potato spirit ratio of 0.5 yuan jin rate 15%
 (b) proportional tax rate of taxable consumer goods and the tax rate
provisions (see textbook P144)
 (iii) a fixed rate of 6 files: for beer, wine, petrol, diesel
 taxpayers dealing in taxable consumer goods with different tax rates (ie
production and sales of taxable consumer goods for more than two rates)
should be accounted for separately taxable consumer goods with different
tax rates, sales, or sales volume, not accounted for separately, and the
highest tax rate;
 taxpayer would be taxable and non taxable consumer goods, consumer
goods, as well as different tax rates applicable to taxable consumer
goods sold in packages of consumer goods, should be based on the amount
of combined sales of products made by the highest tax rate applicable to
taxable consumer goods the consumer tax rate.
 3, the special provisions of the applicable tax rate
 (a) of the cigarette tax rate:
, Taxpayers cigarette sales price fluctuations occur, should the grade
specifications cigarette sales month weighted average selling price of
the levy classification and the applicable tax rates. But the selling
price is obviously low and without justification and no other than the
sale price.
, Cigarette tipping filter, change packaging or other reasons, increased
selling prices, the selling price should be determined according to the
new classification and the applicable tax rate
, Taxpayers should be produced for own use of cigarettes manufactured in
accordance with the taxpayer cigarette brand and specification of the
selling price of the applicable tax rates and tax categories. Not the
same brand and specification sales price of cigarettes, all in accordance
with the highest cigarette tax rate.
, Commission processing, cigarette in accordance with the parties
entrusted with the brand and specification cigarette tax and the
applicable tax rate categories. Not the same brand and specification of
cigarettes, all in accordance with the highest cigarette tax rate.
, Defective products shall be in accordance with the same cigarette
cigarette brand and specification genuine class to determine the
applicable tax rate
, Following cigarette tax, regardless of type of uniform rate according
to 45% of the cigarette tax, and in accordance with 150 dollars per TEU
sign a fixed rate:
 (1) White pack of cigarettes;
 (2) hand-rolled cigarettes;
 (3) into the plan without the approval of the State Council, business
and personal productivity of cigarettes
, since March 1, 2004, the import of cigarette excise tax rate as
 (1) Each standard shall import cigarettes determine the consumption tax
proportional tax price
 = (Customs dutiable value + consumption tax, flat tax rate) / (1 -
Consumption Tax rate)
 in which consumption tax fixed rate for every standard of Article 0.6
yuan; consumption tax rate of 30%
 (2) Based on the above formula, the ratio of tax price is greater than
or equal to 50 yuan, the ratio of tax to 45 %, less than 50 yuan, the
ratio of tax to 30%.
 for example: a company imports 10 boxes of cigarettes (250 per case),
customs duty paid price of 125,000 yuan, 75,000 yuan tariffs, the
proportion of imported cigarette tax rate for the number.
 for each standard shall import cigarettes determine the consumption tax
proportional tax price
 = (Customs dutiable value + consumption tax, flat tax rate) / (1 -
Consumption Tax rate)
 = (125000 ¡Â (10 ¡Á 250) +0.6) / (1-30%)
 = 72.29 Ôª
 section of each standard to determine the consumption tax for imported
cigarettes, the proportion of the price of 72.29 yuan rate of greater
than 50, so the ratio of import tax rate of 45 cigarettes %
, cigarette tax classification standard adjustment by the State
Administration of Taxation to determine

 (2) wine tax rate:
 1, purchased alcoholic liquor produced, should be alcoholic liquor
materials used to determine the applicable tax rates, where alcohol can
not be determined by the materials used, all according to grain liquor
tax rate
, outsourcing the production of two or more alcoholic liquor, shall be
determined from the high tax rate
, other than Add liquid to reduce the degree of liquor purchased, or
purchased bulk wine wine bottling and marketing materials used by
outsourcing to determine the applicable tax rate, where liquor can not be
determined by the materials used, all in accordance with the food liquor
tax rate.
, Other than the purchase of liquor blending different varieties of
liquor, all in accordance with the grain liquor tax rate
, On the use of grain and potatoes, bran bran and other raw materials
produced mixed liquor tax rate be imposed in accordance with Food Liquor
Tax
, with potatoes and mixed raw materials other than grain production of
liquor, all in accordance with the potato liquor tax rate
¡¿ ¡¾Example of the following statements on the consumption tax rate are
incorrect ().
 A. defective products genuine cigarette cigarette brand and
specification in accordance with the tax classification of a file with
low tax rate
 B. outsourcing the production of wine alcohol, applicable tax rates on
alcohol taxation
 C . with other than potato and grain production of raw materials mixed
liquor, all by potato liquor tax rate
 D. varieties other than liquor purchased blending of liquor, all in
accordance with food liquor tax rate
 The answer: A, B
 (c) a number of tax rate reduction:
, gold and silver jewelry consumption tax rate to 5%
, since January 1, 2001 from soap to stop collection consumption tax
, since January 1, 1999, skin and hair care products consumption tax rate
to 8%
, produce and sell to low-pollution emission values of cars, sport
utility vehicles and passenger cars, 30% reduction of consumption tax .
. Since January 1, 2001 onwards, the "tire" in the radial tire taxable
items exempt from consumption tax on retreaded tires stop the levy of
consumption tax. The remaining 10% tires continue to levy consumption tax
rate.
¡¿ ¡¾Example of consumer products fall within the following scope of
taxation of a consumption tax ().
 A. GM cars and farm tractor tires
 B. retreaded tires
 C. modified with a small passenger car chassis ambulances
 D. Special Vehicle tires (refer to line% D % A [1] [2] Next /
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Description: Registered tax examinations tax (1) class notes - 28 Lecture: consumption tax tax tax tax and tax basis