3消费税（3 the consumption tax）.docVIP

3消费税（3 the consumption tax） Section 1 introduction to consumption tax 1. The concept of consumption tax The consumption tax is a kind of tax levied on the sales or sales quantity of the taxable consumer goods in the territory of China which is engaged in the production, processing and import of taxable consumer goods. Ii. Characteristics of consumption tax 1. The taxation project is selective. 2. The tax link is single. 3. The collection method is diverse. 4. Tax adjustment is special. 5. The consumption tax can be passed on. Section 2 taxpayer Specific include: 1. Units and individuals that produce taxable consumer goods; Units and individuals that import taxable consumer goods; 3. Units and individuals entrusted to process taxable consumer goods. Among them: the processing of taxable consumer goods commissioned by the entrusted to the client take delivery era buckles acting capture (except entrusted to self-employed), produce their own taxable consumer goods, by the produce their own units and individuals to pay sales tax when using. The units and individuals referred to in the consumption tax payer shall also include foreign-invested enterprises and foreign enterprises. Section 3 scope of taxation Excise taxes on five commodities, 11 items, including: smoking, alcohol, food, potato liquor, rice wine, beer and other wine) and alcohol, cosmetics, skin care and hair, precious ornaments and jewelry, jade, firecrackers, fireworks, petrol, diesel, automobile tires, motorcycle (mopeds, motorcycles), cars (cars, off-road vehicles, passenger car). Section 4 tax rate Tax types (1) quota rate: yellow wine, beer, gasoline, diesel (2) the rate of tobacco, alcohol and alcohol in the other, the wine, alcohol, cosmetics, skin and hair care products precious ornaments and jewelry, jade, firecrackers, fireworks, automobile tires, motorcycle, car (3) the consumption tax rate of cigarette, grain liquor and potato liquor is adjusted from the proportion tax rate to the compound tax la