Core Viewpoint - The article provides a comprehensive overview of the calculation methods for consumption tax, detailing the formulas and considerations involved in determining taxable amounts. Group 1: Calculation Methods - Consumption tax can be calculated using three methods: ad valorem tax rate, specific tax rate, or a combination of both (composite tax) [2] - The formula for ad valorem tax is: Taxable Amount = Sales Amount × Proportional Tax Rate [2] - The formula for specific tax is: Taxable Amount = Sales Quantity × Specific Tax Rate [2] - For composite tax, the formula is: Taxable Amount = Sales Amount × Proportional Tax Rate + Sales Quantity × Specific Tax Rate [2] Group 2: Sales Amount Considerations - The sales amount includes all prices and additional fees charged to the buyer, excluding value-added tax (VAT) [3] - If the sales amount includes VAT or is combined with VAT due to the inability to issue VAT invoices, it must be converted to exclude VAT for consumption tax calculations [3][4] Group 3: Tax Calculation for Self-Used Goods - For self-used taxable consumer goods, the tax is calculated based on the sales price of similar consumer goods produced by the taxpayer [5] - If there are no similar goods, the tax is calculated based on the composed taxable price [5] Group 4: Tax Calculation for Commissioned Processing - Tax for commissioned processing of taxable consumer goods is calculated based on the sales price of similar goods produced by the contractor [6] - If no similar goods exist, the composed taxable price is used for tax calculation [6] Group 5: Tax Calculation for Imported Goods - For imported taxable consumer goods, the tax is calculated based on the composed taxable price [7] - The formula for ad valorem tax on imports is: Composed Taxable Price = (Customs Duty Paid Price + Customs Duty) ÷ (1 - Consumption Tax Proportional Rate) [8] - For composite tax on imports, the formula is: Composed Taxable Price = (Customs Duty Paid Price + Customs Duty + Import Quantity × Consumption Tax Specific Rate) ÷ (1 - Consumption Tax Proportional Rate) [8] Group 6: Tax Authority's Role - If the taxable price of the taxpayer's consumer goods is significantly low without justification, the tax authority will determine the taxable price [9]
关于消费税,这样计算!
蓝色柳林财税室·2025-07-22 07:50