1 thought on “Scope of consumption tax collection”
Diane
1. Answer on the front The scope of collection of current consumption tax mainly includes: smoke, wine, firecrackers, fireworks, high -end cosmetics, refined oil, valuable jewelry and jewelry and jade, golf balls and balls, high -end watches, yachts, wooden, once made of wood make Sexual chopsticks, solid wood flooring, motorcycles, cars, batteries, coatings and other taxays, and some of the taxes are further divided. . Specific content This: No matter what kind of supplementary materials are used in products that are processed by tobacco leaves as raw materials, they belong to the scope of this tax. Under this tax, there are four sons: Class A cigarette, cigarette cigarette, cigar, and smoke. Wine: La wine, rice wine, beer, other wine, alcohol (wine sperm have been canceled) under this tax. The high -grade cosmetics: perfume, perfume essence, fragrance, lipstick, nail polish, rouge, eyebrow pencil, lip pen, blue eye oil, eyelashes, complete cosmetics, and so on. rn护肤护发品：本税目征收范围包括：雪花膏、面油、花露水、头油、发乳、烫发水、染发精、洗面奶、磨砂膏、_油膏、面膜、按摩膏、洗Water, conditioner, soap, bath liquid, gum, module, and other various skin care products. News jewelry Jewelry: The scope of this tax collection includes: various gold and silver jewelry jewelry and various jewelry and jade stones that are excavated, polished and processed. Filguel fireworks: The scope of this tax collection includes various firecrackers and fireworks. It is usually divided into 13 categories, namely spraying flowers, rotating, rotating lifts, rockets, spit beads, scent, small gifts, smoke, shape toys, cannons, friction cannons, combinations, combinations, combinations, combinations Fireworks, flower bombs. . What are the characteristics of consumption tax? 1. Consumption taxation items are selective. The consumption tax is based on the specific products stipulated in the tax law as the taxation target. That is to say, in accordance with the requirements of the macro industrial and consumer policy, the state can choose some consumer goods to levy consumption tax in order to properly restrict the consumer needs of certain special consumer goods. R n2. Design different tax rates according to different products, the same product is the same tax; 3, consumption tax is an internal tax, a part of the price; Three methods of price composite test tax are levied; The taxable amount calculated from the price method = sales × applicable tax rate × unit tax 5, consumption tax collection links are single; 6, consumption tax burdens are finally passed on to consumers.
1. Answer on the front
The scope of collection of current consumption tax mainly includes: smoke, wine, firecrackers, fireworks, high -end cosmetics, refined oil, valuable jewelry and jewelry and jade, golf balls and balls, high -end watches, yachts, wooden, once made of wood make Sexual chopsticks, solid wood flooring, motorcycles, cars, batteries, coatings and other taxays, and some of the taxes are further divided.
. Specific content
This: No matter what kind of supplementary materials are used in products that are processed by tobacco leaves as raw materials, they belong to the scope of this tax. Under this tax, there are four sons: Class A cigarette, cigarette cigarette, cigar, and smoke.
Wine: La wine, rice wine, beer, other wine, alcohol (wine sperm have been canceled) under this tax.
The high -grade cosmetics: perfume, perfume essence, fragrance, lipstick, nail polish, rouge, eyebrow pencil, lip pen, blue eye oil, eyelashes, complete cosmetics, and so on. rn护肤护发品：本税目征收范围包括：雪花膏、面油、花露水、头油、发乳、烫发水、染发精、洗面奶、磨砂膏、_油膏、面膜、按摩膏、洗Water, conditioner, soap, bath liquid, gum, module, and other various skin care products.
News jewelry Jewelry: The scope of this tax collection includes: various gold and silver jewelry jewelry and various jewelry and jade stones that are excavated, polished and processed.
Filguel fireworks: The scope of this tax collection includes various firecrackers and fireworks. It is usually divided into 13 categories, namely spraying flowers, rotating, rotating lifts, rockets, spit beads, scent, small gifts, smoke, shape toys, cannons, friction cannons, combinations, combinations, combinations, combinations Fireworks, flower bombs.
. What are the characteristics of consumption tax?
1. Consumption taxation items are selective. The consumption tax is based on the specific products stipulated in the tax law as the taxation target. That is to say, in accordance with the requirements of the macro industrial and consumer policy, the state can choose some consumer goods to levy consumption tax in order to properly restrict the consumer needs of certain special consumer goods. R n2. Design different tax rates according to different products, the same product is the same tax;
3, consumption tax is an internal tax, a part of the price; Three methods of price composite test tax are levied;
The taxable amount calculated from the price method = sales × applicable tax rate
× unit tax
5, consumption tax collection links are single;
6, consumption tax burdens are finally passed on to consumers.