生产酒类产品企业购进原材料的税收筹划（Tax planning for the purchase of raw materials for alcoholic drinks Enterprises）.docVIP

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2017-09-23 发布于河南
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生产酒类产品企业购进原材料的税收筹划（Tax planning for the purchase of raw materials for alcoholic drinks Enterprises）.doc

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生产酒类产品企业购进原材料的税收筹划（Tax planning for the purchase of raw materials for alcoholic drinks Enterprises）

生产酒类产品企业购进原材料的税收筹划（Tax planning for the purchase of raw materials for alcoholic drinks Enterprises） Tax planning for the purchase of raw materials for alcoholic drinks Enterprises Tax planning for the purchase of raw materials for alcoholic drinks enterprises 2008-12-20 15:15:40 Abstract: tax planning should first analyze the distribution of tax burden, then find the difference of tax burden, and finally select the best tax burden. Under this research idea, this article takes the liquor production enterprise as the object, purchases the raw material as the object, carries on the tax planning analysis to it. First, the liquor enterprises purchase raw materials consumption tax planning (1) to plan the consumption tax on the purchase of different production materials; 1., tax policy difference analysis Notice of the Ministry of Finance and the State Administration of Taxation on adjusting the consumption tax policy on alcoholic products (fiscal [2001] No. 84), after adjusting the consumption tax on alcoholic products, the current rate of consumption tax for alcoholic products is as follows: Alcohol and alcohol consumption tax rate 1., grain liquor per kilogram (500 grams) The fixed tax rate is 0.5 yuan The proportional tax rate is 25% 2. potato liquor per kilogram (500 grams) The fixed tax rate is 0.5 yuan The proportional tax rate is 15% 3. yellow rice wine 240 yuan / ton 4. beer 250 yuan / ton (more than 3000 yuan per ton); 220 yuan / ton (less than 3000 yuan per ton) 250 yuan / ton (made in entertainment and catering) 5. other wines 10% 6. alcohol 5% Provisions of the State Administration of Taxation on some specific issues consumption tax (Guo Shui Fa 1993 No. 156) second provisions tax on wine production: 1. alcohol purchased liquor, according to the tax rate applicable to the materials used to determine alcohol liquor. Where the raw materials used in alcohol can not be determined, they shall be taxed at the rate of grain and liquor. 2., buy more than two alcohol