第三章 消费税法(三)（The third chapter of consumption tax (three)）.doc

第三章 消费税法(三)（The third chapter of consumption tax (three)） The calculation of three import consumption tax payable 1. for the proportional tax rate of imported taxable consumer goods: taxable price = (dutiable value + duty (1-), the consumption tax rate) Tax payable = composition tax price * excise tax rate 2. import taxable consumer goods at fixed tax rates: taxable amount = taxable consumer goods quantity * consumption tax unit tax amount 3. imported taxable consumer goods with compound taxation methods: (1) composition of the tax price = (customs duty paid price + tariff plus consumption tax quota tax) / (1 - consumption tax applicable proportional tax rate) (2) the consumption tax consumption tax payable tax = composite assessable price * consumption tax shall be taxed at a fixed tax + consumption tax [example] Jane answer a trading company in May 2012, a number of imported taxable consumer goods from abroad, the number of taxable consumer goods duty paid price is known for 900 thousand yuan, according to the provisions of tariff payable 180 thousand yuan, assuming that imported taxable consumer goods consumption tax rate is 10%. Please calculate the amount of excise tax payable on the import of these consumer goods. [answer number 3888030301] Right answer to the consumption tax composite assessable price = (90+18) / (1-10%) =120 (million) Consumption tax =120 * 10%=12 (10000 yuan) should be paid Four, the calculation of the consumption tax deduction (control) (I) deduction of tax paid for taxable consumer goods purchased; The tax law stipulates that when the taxable consumer goods purchased continuously are sold continuously for taxable consumer goods, the consumption tax tax paid by the purchased taxable consumer goods shall be deducted according to the quantity of the current production. 1. tax deduction range: (1) buy cigarettes made from cut tobacco; (2) buy cosmetics made from tax cosmetics; (3) purchasing valuable jewelry and jade jewelry from tax paid jew