TTAX 根据《中华人民共和国资源税法》规定： 第五条 纳税人开采或者生产应税产品自 用的,应当依照本法规定缴纳资源税;但是, 自用于连续生产应税产品的,不缴纳资源税。 欢迎扫描下方二维码关注： (五) 按其他合理方法确定。 根据《财政部 税务总局关于资源税有关问 题执行口径的公告》(财政部 税务总局公告 2020 年第 34 号)规定: 二、纳税人自用应税产品应当缴纳资源税 的情形,包括纳税人以应税产品用于非货币性 资产交换、捐赠、偿债、赞助、集资、投资、广告、 样品、职工福利、利润分配或者连续生产非应 税产品等。 三、纳税人申报的应税产品销售额明显偏 低目无正当理由的，或者有自用应税产品行为 而无销售额的,主管税务机关可以按下列方法 和临序确完其立动社产品销售效。 /2/1/01 (一) 按纳税人最近时期同类产品的平均销 售价格确定。 (二) 按其他纳税人最近时期同类产品的平 均销售价格确定。 (三)按后续加工非应税产品销售价格,减 去后续加工环节的成本利润后确定。 (四) 按应税产品组成计税价格确定。 组成计税价格=成本×(1+成本利润率)÷ (1- 资源税税率) 上述公式中的成本利润率由省、自治区、直 ...

Core Viewpoint - The article discusses the taxation of self-produced taxable products by taxpayers, emphasizing the conditions under which resource tax must be paid and the methods for determining taxable sales amounts [8][9][10]. Group 1: Taxation Regulations - According to the Resource Tax Law of the People's Republic of China, taxpayers who extract or produce taxable products for self-use must pay resource tax, except when these products are used for continuous production of other taxable products [8]. - The announcement by the Ministry of Finance and the State Taxation Administration outlines specific scenarios where taxpayers must pay resource tax for self-used taxable products, including non-monetary asset exchanges, donations, debt repayment, sponsorships, and employee benefits [9]. Group 2: Determining Taxable Sales Amount - If a taxpayer's reported sales amount for taxable products is significantly low without valid justification, tax authorities can determine the taxable sales amount using several methods, including the average sales price of similar products from the taxpayer or other taxpayers [9]. - The calculation of the taxable sales amount can also be based on the sales price of non-taxable products after deducting costs and profits from subsequent processing, or by using a formula that incorporates cost and profit margin adjusted for the resource tax rate [9].

Group 1 - The article provides guidance for taxpayers on how to batch download their declared tax forms through the electronic tax bureau's "One-stop Inquiry" module [2][4] - Taxpayers can log into the electronic tax bureau, navigate to "I want to inquire" and then "One-stop Inquiry" to access their declaration information [4] - The system defaults to display "Newly generated declaration forms" and "Corrected newly generated declaration forms (full mode)" in the query conditions [5] Group 2 - Taxpayers can set relevant query conditions to filter and download past declaration forms, including types of declaration forms and correction types [6][8] - After clicking "Query," the system will display a list of declared forms, allowing users to select and export the desired forms [8][10] - Once the export request is sent, users are advised to wait 10 minutes before downloading the forms from the "Declaration Form Download" feature [10]

Buyer Section - Consumers only need to provide the buyer's name when requesting a VAT invoice and do not need to provide taxpayer identification number, address, phone number, bank account, or other proof materials [3] - Individual consumers are not allowed to request a VAT special invoice as per the regulations, which state that VAT special invoices can only be issued to taxpayers, not individual consumers [5] - Consumers cannot request changes to the item name and amount on the invoice upon receipt, as all units and individuals must obtain invoices without such modifications [6] - Online shoppers have the right to request invoices, and sellers are obligated to issue invoices without requiring additional proof materials [7] Seller Section - When selling goods with discounts, if the sales amount and discount amount are indicated separately on the same invoice, VAT is levied on the discounted sales amount [8] - VAT electronic invoices cannot be voided after issuance; in cases of sales returns or errors, a red-letter invoice must be issued according to regulations [9] - Sellers do not require consumers to provide taxpayer identification numbers when issuing VAT ordinary invoices, as per the announcement from the State Administration of Taxation [11] - Sellers who fail to issue invoices as required may face penalties, including fines of up to 10,000 yuan and confiscation of illegal gains [11]