1. Part Four Consumption Tax Accounting

2. Consumption Tax Definition Consumption tax is within the territory of China engaged in the production, processing and import taxable consumer goods of the units and individuals, their sales or sales volume, in specific areas of a tax levy. Simply speaking, consumption tax on certain consumer goods and consumer behavior of a tax levy.

3. The characteristics of consumption tax 1 consumption tax items tax according to Tax Law lists 2 execute a collection system 3collection methods of flexible

4. Consumption tax revenue  tobacco, wine, firecrackers, fireworks and other.  the necessities of life, such as cosmetics, expensive jewelry, jade jewelry and other.  the energy consumption and high-grade consumer goods, such as motorcycles, cars and other.  renewable and alternative scarce resources consumer products, such as gasoline, diesel and other petroleum products  a broad base, consumption tax, generally does not affect the basic life of residents and has certain financial meaning of consumer goods, such as automobile tires.

5. The consumption tax rate Consumption tax has two forms: one is the proportional tax rate; the other is a fixed rate, i.e. tax unit. In general, for a consumer to choose only one form of tax rate, but in order to preserve the excise tax on taxable consumer goods, such as cigarettes, liquor, using the fixed rate and the rate of double taxation form.

6. Consumption tax calculation and tax declaration  Countries in defining the consumption tax basis, mainly from the taxable consumer goods price changes and convenient payment and other point of view, respectively from the ad valorem and from a fixed amount of two kinds of computation method.

7. Consumption tax calculation and tax declaration  Taxable income = taxable consumer goods sales quantity * unit tax  Taxable income = taxable consumer goods sales x applicable tax rate  Taxable income = taxable consumer goods sales quantity * unit tax +taxable consumer goods sales x applicable tax rate

8. Consumption tax obligations to pay taxes in time ( 1) for taxpayers engaged in the sales of taxable consumer goods, the time of tax duty required respectively: The taxpayer to take credit and installment payment for the contract of sale, the date of receipt of the day. The taxpayer to take advance payment, for the issue of taxable consumer goods that day.

9. The taxpayers take the collection with acceptance of settlement, for the issue of taxable consumer goods collection process and procedures of the day. The taxpayer to take other means of settlement, for the sales receipt or sales made to obtain evidence of the day. ( 2) the taxpayer self-produced and self-used taxable consumer goods, to use for the day. ( 3) commissioned by the taxpayers taxable consumer goods processed, for taxpayers to delivery of the day. ( 4) for taxpayers importing taxable consumer goods, is the date of import declaration.

10. Consumption tax payment place ( 1) taxpayers selling taxable consumer goods and self-produced and self-used taxable consumer goods, except as otherwise stipulated by the state, shall apply to the taxpayers to the tax authorities to declare tax accounting.

11. The taxpayer head offices and branches are not in the same county ( city), shall be separately to the respective institution local competent tax authorities; by the Ministry of finance, the State Administration of Taxation or its authorized fiscal, tax authorities, can be made by the body to the summary of the general mechanism of local competent tax authorities.

12. ( 2) the taxpayer to the county ( city) the county ( city) sale or commissioned to sell self-produced taxable consumer goods shall, prior to the local competent tax authorities to apply, and the taxable consumer goods sales, domicile or residence to the competent tax authorities.

13. ( 3) the taxable consumer goods processed on commission, by the direction of the local competent tax authorities. ( 4) imported taxable consumer goods, the consignee or its agent to the customs declaration to customs tax. Individuals carrying or mailing of imported taxable consumer goods shall be levied by the customs tariff, together with.

14. Consumption tax deadline The Consumption Tax assessable period shall be 1 days, 3 days, 5 days, 10 days, 15 days, 1 months or 1 months. The specific period of Taxation, by the competent tax authorities according to the magnitude of the tax payable of the taxpayers shall be separately determined; can not be fixed in accordance with the duration of the tax, according to tax.

15. Taxpayers in 1 months for a tax, since the date of the expiration of the 15 days of tax; in 1 days, 3 days, 5 days, 10 days or 15 days for a tax, since the expiration date pre-paid taxes within 5 days, in the times of 1 within 15 days from the date of declaration the following month tax payable. Taxpayers importing taxable consumer goods shall be issued by the customs, and tax payment certificate within 7 days following the date of tax payment.

16. Consumption tax return preparation Consumption tax on taxable consumer goods including sales of tax declaration, commissioned by the processing of taxable consumer goods for the withholding declaration and export tax rebate taxable consumer goods or declaration

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