第三章 消费税法(一)（The third chapter consumption tax law ）.docVIP

第三章 消费税法(一)（The third chapter consumption tax law (1)） [analysis] key chapters, the score is about 10. The difference and relation between consumption tax and value added tax Contact: 1. consumption tax and value added tax belong to turnover tax, they are all tax categories, and no expenses can be deducted from sales. 2. consumption tax and value added tax are usually the same tax basis. Differences: 1. consumption tax is a specific levy, value-added tax is generally levied. 2. consumption tax is the price of the tax (including the consumption tax in the tax basis), have a direct relationship with the income tax; VAT (value-added tax is a tax price excluding tax basis in), there is no direct impact on the income tax. Section 1 taxpayers and the scope of Taxation Tax payer The units and individuals who produce, entrust, process and import taxable consumer goods in China shall be taxpayers of the consumption tax. Including foreign invested enterprises and foreign enterprises. Individuals refer to individual businesses and other individuals. Two. Scope of Taxation 1. producing taxable consumer goods Production of taxable consumer goods in addition to direct foreign sales should be levied on the consumption tax, the taxpayer will produce taxable consumer goods for production and consumption of information, investment, debt, and other things used to continue the production of taxable consumer goods shall pay consumption tax. 2. entrusting processing of taxable consumer goods The raw materials and main materials are provided by the entrusting party, and the entrusted party only accepts the processing fee and the taxable consumer goods processed by the auxiliary materials of the cushion parts, which belong to the entrusted processing taxable consumer goods. Tax on the raw materials or other circumstances provided by the trustee in accordance with the homemade product. If the taxable consumer goods processed by the entrusted process are recovered and then continued to be us