第三章 消费税法(二)（The third chapter of consumption tax (two)）.doc

第三章 消费税法(二)（The third chapter of consumption tax (two)） Section third of the tax basis A, ad valorem Tax payable = taxable consumer goods sales * applicable tax rate 1. sales for the full price for taxpayers selling taxable consumer goods to the buyer and the cost price. 2. does not include the disbursement of freight charges in line with the conditions at the same time (the transportation department of freight invoice to the buyer, and the taxpayer will be the invoice to the buyer). 3. packing problem (1) taxable consumer goods packaging together with sales, regardless of whether the packaging alone or in valuation, accounting to accounting, shall be included in taxable consumer goods sales tax. (2) packaging of the deposit (note difference, and the VAT does not include beer, Yellow Wine, on the consumption tax because he is from the problem of the quantity, the deposit can not influence) The conversion of 4. VAT sales: taxable consumer goods sales = VAT sales / (1 + VAT tax rates or tax rates) Two, from the amount levied (for beer, Yellow Wine, oil) The number of sales tax payable = taxable consumer goods * unit tax To determine the number of sales: (1) the sales of taxable consumer goods, as the number of sales of taxable consumer goods. (2) from the taxable consumer goods, for the taxable consumer goods transfer number. (3) commissioned by the processing of taxable consumer goods, the amount of taxable consumer goods for the taxpayer to recover. (4) imported taxable consumer goods, the Customs approved taxable consumer goods import tax number. [examples] - multiple-choice questions of the following, in conformity with the provisions of the taxable consumer goods sales volume is (). A. production and sales of taxable consumer goods, as the number of sales of taxable consumer goods B. self occupied taxable consumer goods, the number of production of taxable consumer goods C. commissioned by the processing of taxable consumer goods, the amount of taxable consumer g