白酒企业消费税筹划方法（Consumption tax planning method in liquor making enterprises）.docVIP

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白酒企业消费税筹划方法（Consumption tax planning method in liquor making enterprises）.doc

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白酒企业消费税筹划方法（Consumption tax planning method in liquor making enterprises）

白酒企业消费税筹划方法（Consumption tax planning method in liquor making enterprises） Consumption tax planning method in liquor making enterprises Liquor production enterprises of the consumption tax from the amount of ad valorem tax and composite, the State Administration of Taxation Circular on strengthening the management of liquor consumption tax (Guoshuihan No. 380 of 2009) to the approved ad valorem tax provisions. In line with the relevant national consumption tax policy premise, liquor production enterprises in a variety of ways to carry out reasonable and legitimate consumption tax planning. Different modes of production, tax is also different The liquor manufacturing enterprises of homegrown A company is a production and marketing integration of liquor production enterprises, in 2011 the production of bottled liquor 5000 tons, a total of 10 million bottles (0.5 kg / bottle), bottle factory tax price of 25 yuan, no export. In 2011, A company sold 8 million bottles of liquor, the total sales (excluding tax) for the 800 * 25 / 1.17 = 17094.017 (million). Homegrown class liquor production enterprises the consumption tax rate of 20%, A company paid consumption tax is 17094.017 x 0.2 = 3418.803 (million). Set up a subsidiary to sell products, such liquor production enterprises wholly set up an independent legal entity sales subsidiary, the production plant at a certain ex factory price of liquor products sold to subsidiaries, from the latter to the market. For example, A company in 2011 the production of bottled liquor 5000 tons, a total of 10 million bottles (0.5 kg / bottle). When the total sales price 12.5 yuan, 8 million bottles of liquor to its subsidiary company W, total sales (excluding tax) for the 800 * 12.5 / 1.17 = 8547 (million), due to the consumption tax is 8547 x 0.2 = 1709.4 (million). At the same time, W company according to the tax price of 25 yuan per bottle sales, total sales (excluding tax) for the 800 * 25 / 1.17 = 17094.017 (million). A in 2011, the c