Core Viewpoint - The article discusses the taxation policies and requirements for various tobacco products, including cigarettes, cigars, and electronic cigarettes, as well as the process for businesses to become tax refund stores for overseas travelers. Taxation Policies - The tax rates for different tobacco products are specified, with the following rates: - Class A cigarettes: 56% + 0.003 yuan per stick - Class B cigarettes: 36% + 0.003 yuan per stick - Cigars: 36% - Tobacco slices: 30% - Electronic cigarettes: 11% [3][4] Tax Collection Stages - Taxes are collected at different stages: - Cigarettes and cigars are taxed at the production (import) stage - Tobacco slices are taxed at the production (import) stage - Electronic cigarettes are taxed at the wholesale stage [3][4] Requirements for Becoming a Tax Refund Store - Businesses must meet four core conditions to qualify as a tax refund store: 1. Must have general VAT taxpayer qualifications 2. Must have a good tax credit rating (A, B, or M level) 3. Must install and use the official tax refund management system 4. Must maintain accurate financial records for tax refund items [15][16][17][18] Application Process - The process to apply for becoming a tax refund store includes: 1. Preparing application materials and filling out the required forms 2. Submitting the application to the tax authority, either directly or through an agent 3. The tax authority will review the application within five working days and notify the business of the outcome [20][22][23] Post-Approval Requirements - After approval, businesses must: - Ensure the tax refund management system operates smoothly - Maintain sales records for tax refund items for at least five years - Display a "Tax Refund Store" sign prominently for identification by overseas travelers [25][26][27][32]

以上内容仅供参考学习使用 制作： 天津市税务局 纳税服务和宣传中心 编发：天津税务 来源 天津税务 欢迎扫描下方二维码关注： 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 ...

Group 1 - The Japanese Finance Minister, Kato Katsunobu, emphasized the critical importance of consumption tax for the social security system, stating that lowering the consumption tax rate is inappropriate [1] - There is a significant focus on seeking U.S. executive orders regarding tariff issues, which is deemed important for Japan [1]

消费税怎么算？ 具体计算公式是什么？ 今天就带大家一一弄明白 消费税的计算方法！ 消费税的计算公式 01 消费税实行从价定率、从量定额，或者从价定率和从量定额复合计税（以下简称复合计税）的办法计算应纳税额。应纳税额 计算公式： 实行从价定率办法计算的 应纳税额=销售额×比例税率 欢迎扫描下方二维码关注： 实行从量定额办法计算的 应纳税额=销售数量× 定额税率 实行复合计税办法计算的 应纳税额=销售额×比例税率＋销售数量×定额税率 纳税人销售的 应税消费品 ，以人民币计算销售额。纳税人以人民币以外的 货币结算 销售额的，应当折合成人民币计算。 注意啦 销售额为纳税人销售应税消费品向购买方收取的全部价款和价外费用。 所称销售额，不包括应向购货方收取的增值税税款。如果纳税人应税消费品的销售额中未扣除增值税税款或者因不得开具 增值税专用发票而发生价款和增值税税款合并收取的，在计算消费税时，应当换算为不含增值税税款的销售额。 其换算公式为： 应税消费品的销售额＝含增值税的销售额÷（1＋增值税税率或者征收率） 委托加工的应税消费品 03 委托加工的应税消费品，按照受托方的同类消费品的销售价格计算纳税；没有同类消费品销售价 ...

Core Viewpoint - The article discusses the management and implications of abnormal VAT deduction certificates, particularly in cases involving businesses that have gone missing or are untraceable, highlighting the criteria for identifying such certificates and the procedures for handling them [14]. Group 1: Abnormal VAT Deduction Certificates - Abnormal VAT deduction certificates are identified when the input tax amount exceeds 70% of the total input tax for the same period [5]. - If the cumulative input tax amount from abnormal certificates exceeds 50,000 yuan, it is flagged for further scrutiny [6]. - Businesses that fail to file tax returns or submit false declarations may have their VAT deduction certificates classified as abnormal [5][6]. Group 2: Handling Abnormal Certificates - Taxpayers with abnormal certificates that have not yet been declared for deduction or export tax refunds are not allowed to include these amounts in their calculations [8]. - For taxpayers who have already declared deductions, there are specific procedures to follow, including the potential recovery of any refunded tax amounts [9]. - Taxpayers classified as A-level credit can submit verification requests to the tax authority within 10 working days of receiving a notification regarding abnormal certificates [12]. Group 3: Policy References - The article references two key policy documents from the State Administration of Taxation that outline the management of abnormal VAT deduction certificates and the treatment of invoices issued by missing enterprises [14].

Group 1 - The Australian Taxation Office (ATO) reported a total tax revenue of AUD 577.4 billion for the fiscal year 2022-23, an increase of AUD 47.3 billion from the previous year [1] - Personal income tax accounted for AUD 298 billion, representing 51.6% of total tax revenue, making it the largest source of tax income [1] - Among high-income earners, 139 individuals out of 24,350 with annual incomes exceeding AUD 1 million managed to avoid paying any personal income tax through various deductions [1] Group 2 - Company tax revenue for the fiscal year was AUD 140 billion, contributing 24.2% to the total tax revenue [2] - Goods and Services Tax (GST) revenue amounted to AUD 81.7 billion, accounting for 14.2% of total tax revenue [2] - Taxpayers claimed AUD 28.3 billion in work-related deductions, with the most common being related to employment expenses [2] Group 3 - Revenue from tobacco, fuel, and alcohol excise taxes contributed AUD 25.4 billion, while superannuation tax revenue added AUD 24 billion [2] - The Petroleum Resource Rent Tax (PRRT), Luxury Car Tax (LCT), and Wine Equalisation Tax (WET) collectively generated only AUD 4.2 billion, less than 1% of total tax revenue [5] - Surgeons remain the highest-paid profession in Australia, with an average annual income of AUD 472,475 [5] - The wealthiest area in Australia is the eastern suburbs of Sydney, specifically postcode 2027, with an average income of AUD 279,712 [5]

Core Insights - The Ministry of Finance reported a decline in import value-added tax and consumption tax for the period from January to May, totaling 724 billion yuan, which represents a year-on-year decrease of 6.5% [1] - Customs duties collected amounted to 89.8 billion yuan, reflecting a year-on-year decrease of 9.2% [1] Tax Revenue Analysis - Import value-added tax and consumption tax decreased to 724 billion yuan, down 6.5% compared to the same period last year [1] - Customs duties fell to 89.8 billion yuan, showing a decline of 9.2% year-on-year [1]

财政部日前公布了2025年1至4月的财政收支情况。从收入和支出两端看，4月财政收入继续改善，财政 支出节奏加快，各级财政部门持续加大对惠民生、促消费、增后劲的支持力度。 财政部公布的数据显示，1至4月，全国一般公共预算收入80616亿元，同比下降0.4%，降幅比一季度收窄0.7个百 分点。其中，税收收入65556亿元，同比下降2.1%，降幅比一季度收窄1.4个百分点。值得一提的是，税收收入在4 月份增长了1.9%，月度增幅由负转正。 财政支出方面，东方金诚研报认为，4月一般公共预算支出同比增长5.8%，增速较3月加快0.1个百分点，大幅高于 当月一般公共预算收入增速，显示财政支出端延续稳增长取向。从支出进度来看，1至4月一般公共预算支出完成 全年预算的31.5%，高于过去五年同期平均水平30.7%。 从结构上看，4月基建类四项支出合计同比增长2.2%，增速较上月加快1.7个百分点，其中，城乡社区事务、交通 运输支出增速明显加快，农林水事务、节能环保支出增速有所放缓。民生类支出中，4月社会保障、科技、卫生健 康支出增速加快，其中，社会保障支出同比增速从上月的9.0%进一步提速至9.6%，或说明稳就业政策力度加大 ...

新华财经北京5月22日电日债收益率周四（22日）再次全线上行，此前日本央行一名董事会成员表示，尽管超长期日债收益率在纪录水 准附近徘徊，但央行没有必要介入市场。而日本央行周一公布的数据显示，衡量债市功能的指标跌至两年来最低。 "有时，央行必须采取行动稳定市场。我不认为我们看到了需要这样做的情况。"野口旭周四在被问及超长日债收益率上升时表示。 SMBC日兴证券资深日本利率策略师Miki Den表示，即将到来的7月参议院选举可能是扭转收益率走势的关键。 他表示："如果自民党赢得多数席位，就不会征收消费税。" 据日本央行最新数据，截至5月20日，日本持有日债存量规模为571.6万亿日元（下表），其中持有最多品种为10年期日债占比逾45%， 其次是20年期日债，持有规模为22.17%。 | | 日本央行持有日债 截至20225年5月20日 | | | --- | --- | --- | | 期限 | 存量规模(亿日元) | 长比 | | 2年期 | 233, 670 | 4. 09% | | 5年期 | 986. 849 | 17.26% | | 10年期 | 2.574.477 | 45. 04% | | 20年期 ...

Group 1 - The Ministry of Finance reported that from January to April, the value-added tax and consumption tax on imported goods amounted to 573.2 billion yuan, representing a year-on-year decrease of 6.5% [1] - Customs duties collected were 68.6 billion yuan, showing a year-on-year decline of 12.1% [1] - Export tax rebates totaled 911.0 billion yuan, reflecting a year-on-year increase of 12.5% [1]