流转税（Turnover tax）.docVIP

流转税（Turnover tax） I. scope of VAT and consumption tax The current scope of VAT includes the sale or import of goods and the provision of processing, repair and repair services, in which the goods refer to tangible movable goods, including electricity, heat and gas. The consumption tax is only a kind of price tax levied on the production, processing and import of taxable consumer goods in our country. The scope of expropriation is selective. It is only a tax on some consumer goods and consumer behavior, not on all consumer goods and consumer behavior. The scope of value-added tax including the scope of consumption tax, is based on universal collection of goods, choose a few consumer goods levy a consumption tax, the purpose is to adjust the product structure, and guide the direction of the consumer, ensuring the national revenue. Source: Chinese accounting But there is a special case where excise tax is levied, but VAT is not levied. Food and beverage industry, business, entertainment industry held a beer house (brewery) using beer production equipment in the production of beer, is the consumption tax, but because of the catering industry, business, entertainment industry is the scope of sales tax, business tax to be levied, instead of value added tax. Two, value-added tax and consumption tax levy link A VAT tax levied on value-added tax is a tax levied on the added value of the production and circulation (also known as added value) as the object of taxation. From the perspective of practical operation, the indirect calculation method, namely: engaged in the sale of goods and the provision of taxable services to taxpayers, tax is calculated according to the sales amount of goods or taxable services and the applicable tax rate, and then deducted from a link already paid tax for taxpayers, the balance of the value added tax link. The consumption tax collection link is unitary. The consumption tax is levied only once in a certain part of the production, circulation or c