Consumption tax is a tax levied on a few consumer goods on the basis of general goods value-added tax, mainly to adjust product structure, guide consumption direction and ensure national fiscal revenue. The current scope of consumption tax collection mainly includes: cigarettes, wine, wine, firecrackers, fireworks, cosmetics, refined oil, precious jewels and jade, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, automobile tires, motorcycles and automobiles, and some tax items are subdivided into several subheads.
Consumption tax is an in-price tax, which is only paid in the production, entrusted processing and import of taxable consumer goods. In the future, because the price includes consumption tax, there is no need to pay consumption tax, and the tax will ultimately be borne by consumers.
[Edit this paragraph] Consumption tax payer
Taxpayers of consumption tax are units and individuals that produce, entrust, retail and import taxable consumer goods stipulated in the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax. Specifically including:
State-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, other enterprises, administrative units, institutions, military units, social organizations and other units, individual operators and other individuals that produce, entrust, retail and import taxable consumer goods in China. According to the Notice of the State Council on Relevant Issues Concerning the Application of Provisional Regulations on Value-added Tax, Consumption Tax and Business Tax to Foreign-invested Enterprises and Foreign Enterprises, foreign-invested enterprises and foreign enterprises that produce, commission, retail and import taxable consumer goods in China are also taxpayers of consumption tax.
Consumption tax is a kind of tax levied by the state on taxable consumer goods produced, commissioned, retail and imported to reflect the consumption policy.
Consumption tax is a turnover tax levied on units and individuals engaged in the production and export of taxable consumer goods in China, and an indirect tax levied on specific consumer goods and specific consumption behaviors.
[Edit this paragraph] Scope of consumption tax collection
The scope of consumption tax collection includes five types of products:
The first category: some special consumer goods, such as cigarettes, wine, firecrackers, fireworks, etc. Harm to human health, social order and ecological environment;
The second category: luxury goods and non-necessities such as precious jewelry and cosmetics;
The third category: high-energy consumption and high-grade consumer goods, such as cars and motorcycles;
The fourth category: non-renewable and replaceable petroleum consumer goods, such as gasoline and diesel oil;
The fifth category: products with certain financial significance, such as automobile tires and skin care products.
[Edit this paragraph] Tax basis for consumption tax
The tax basis of consumption tax adopts ad valorem and specific tax respectively. Taxable consumer goods subject to ad valorem taxation shall be taxed on the basis of sales of taxable consumer goods. When the quantitative quota method is implemented, the weight, volume or quantity of taxable consumer goods per unit is usually used as the tax basis.
I. The concept of value-added tax:
A kind of tax whose tax object is to sell goods, provide processing, repair and replacement services, and increase the value of imported goods.
I. VAT taxpayers
Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax.
Two. Scope of value-added tax collection
The scope of VAT collection includes: 1, goods; 2. Taxable services; 3. Imported goods.
Three. VAT rate
The VAT rate is divided into three grades: basic tax rate 17%, low tax rate 13% and zero tax rate.
Four, the tax basis of VAT
Taxpayers selling goods or providing taxable services shall be taxed according to the sales amount, and imported goods shall be taxed according to the prescribed taxable value.
[Edit this paragraph] VAT collection scope
The scope of VAT taxation includes: selling and importing goods, and providing processing, repair and replacement services. Goods here refer to tangible movable property, including electricity, heat and gas. , excluding real estate. Processing refers to the entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures goods according to the requirements of the entrusting party and collects processing fees; Repair and repair refers to the business of repairing damaged and invalid goods and restoring them to their original state and function.
tax payer
All units and individuals engaged in VAT taxable activities and withholding agents who are not engaged in VAT taxable activities but have the obligation to withhold and remit VAT are VAT taxpayers. Before 1994, foreign-funded enterprises paid consolidated industrial and commercial tax, but they were not VAT taxpayers. However, after State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) issued the Notice on the Collection and Management of Foreign-related Tax Value-added Tax on October 6, 65438 (Guo Shui Fa [1993] 138),
As VAT is subject to the system of tax deduction with special VAT invoices, it requires taxpayers to have a high level of accounting, which requires accurate accounting of output tax, input tax and tax payable. But the reality is that many taxpayers can't meet this requirement, so the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting. The specific criteria are as follows:
Production taxpayers, annual VAT taxable sales of 6,543,800 yuan;
Wholesale, retail and other unproductive taxpayers, the annual taxable sales of value-added tax is 6,543,800 yuan+0.8 million yuan.
Small-scale taxpayer
Small-scale taxpayers are taxpayers whose annual sales do not meet the above standards. In addition, individuals, non-enterprise units and enterprises that do not often engage in VAT taxable activities are also recognized as small-scale taxpayers. Small-scale taxpayers can become ordinary taxpayers after their applications are approved.
Small-scale taxpayers can collect value-added tax in a simple way, and their input tax cannot be deducted.
general taxpayer
In addition, for productive taxpayers, this standard can be relaxed to 300,000 yuan if their accounting is sound, but for non-productive commercial enterprises, no matter whether their accounting is sound or not, they must meet the standard before they can be recognized as ordinary taxpayers. Since the addition of 1999, the state has forced the promotion of tax-controlled tankers and prohibited the production and sale of non-tax-controlled tankers. Therefore, on February 3, 2002, State Taxation Administration of The People's Republic of China issued Guoshuihan [20065438+0] No.882 "Notice on Taxation of All Gas Stations of VAT General Taxpayers", stipulating that from 1,
An enterprise that has been recognized as a general taxpayer will not be disqualified as a general taxpayer even if its taxable sales in a certain year fail to meet the standard if it does not commit the following acts.
Falsely issuing special VAT invoices or stealing, cheating or refusing to pay taxes;
Failing to file tax returns for three consecutive months or six consecutive months without justifiable reasons;
Failing to keep and use special VAT invoices and tax control devices as required, resulting in serious consequences.
For commercial enterprises that have just become general taxpayers (including small-scale taxpayers turning into general taxpayers), it takes a tax counseling period to become a formal general taxpayer, generally not less than 6 months. During the counseling period, the tax authorities will strictly manage, including: limiting the number of special invoices purchased each month, and paying 4% value-added tax to the competent tax authorities in advance according to the sales amount of special invoices purchased and issued last time if oversubscription is required.
After the counseling period reaches 6 months, the tax authorities should conduct a comprehensive review. Those who meet the following conditions at the same time can be recognized as formal general taxpayers.
The basic tax rate and low tax rate are applicable to general taxpayers of value-added tax. The collection rate is applicable to small-scale taxpayers, and the collection rate is also applicable to ordinary taxpayers who sell second-hand goods.
the basic tax rate
The basic tax rate of 17% is applicable to general VAT taxpayers engaged in taxable activities, except for the following low taxes and exemptions. For special commodities such as cigarettes, alcohol and luxury goods, the tax burden is adjusted by adding consumption tax.
Low tax rate
In order to reduce the tax burden of some industries, in addition to the basic tax rate, a low tax rate of 13% is also stipulated. Commodities subject to low tax rates are: agricultural products; Residential heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products; Books, newspapers and magazines; Agricultural film for feed, chemical fertilizer, pesticide and agricultural machinery (excluding agricultural machinery accessories); Mining and dressing products of metallic and nonmetallic minerals and other goods specified by the State Council. Value-added tax The general taxpayer sells or imports the above goods, and the value-added tax is levied at the low tax rate of 13%.
Tax rate
The levy rate is applicable to small-scale taxpayers, among which the levy rate applicable to commercial small-scale taxpayers is 4%; For small-scale industrial taxpayers, the applicable levy rate is 6%, and the input tax shall not be deducted.
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business tax
The concept of business tax:
Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system.
Characteristics of business tax:
(a) a wide range of taxes, tax sources are common.
The scope of business tax includes providing taxable services, transferring intangible assets and selling real estate in China, which involves a wide range of areas of the tertiary industry of the national economy. The tertiary industry is directly related to the daily life of urban and rural people, so the scope of business tax collection is extensive and universal. With the continuous development of the tertiary industry, the income from business tax will gradually increase.
(2) Based on turnover, the calculation method is simple.
The tax basis of business tax is the turnover of taxable labor income, the transfer of intangible assets and the sales of real estate (collectively referred to as turnover). Taxes are not affected by costs and expenses, and income is relatively stable. Business tax is taxed at a proportional rate, and the taxation method is simple.
(3) According to the industry design tax rate
Business tax is different from other turnover taxes. It does not set tax items and tax rates according to the types, varieties or tax items of commodities, but designs different tax items and tax rates according to the comprehensive business characteristics of taxable services and different business sectors, that is, the same industry, the same tax items and tax rates; Different industries have different tax items and tax rates. The overall level of business tax rate design is low.
The turnover of the taxpayer provides taxable services for the taxpayer, transfers intangible assets or sells real estate, and all the price and extra-price expenses charged from the other party; However, the following exceptions are made:
(1) If a transport enterprise transports passengers or goods out of People's Republic of China (PRC), and other transport enterprises transport passengers or goods out of the country, the turnover shall be the balance of the total freight minus the freight paid to the transport enterprise.
(2) If a tourism enterprise organizes a tour group to travel outside People's Republic of China (PRC), and other tourism enterprises take the tour group overseas, the turnover shall be the balance of the total tour fee minus the tour fee paid to the tour group enterprise.
(3) If the general contractor of the construction industry subcontracts the project to others, the turnover shall be the balance of the total project contract after deducting the price paid to the subcontractor or the subcontractor.
(four) the turnover of the lending business is the balance of the loan interest MINUS the loan interest.
(5) The turnover of foreign exchange, securities and futures transactions is the balance after the selling price is deducted from the buying price.
(6) Other circumstances stipulated by the Ministry of Finance.
Business tax rate
1. transportation 3% land transportation includes railway transportation, road transportation, cable car transportation, cableway transportation and other land transportation.
Waterway transportation assistance shall be taxed by analogy with waterway transportation.
The transportation business of transporting goods or passengers by air route. General aviation business and aviation ground service business are taxed according to air transport.
pipeline transport
deal with
Second, the construction industry 3% building
fixed
repair
decorate
Other engineering operations
Three. Financial insurance 5% financial services include loans, financial leasing, financial commodity transfer, financial brokerage and other financial services. Loans include self-funded loans and re-loans. The mortgage business of pawnshops is taxed according to their own funds. The loan business of China People's Bank is not taxed.
The refundable life insurance business for more than one year is exempt from business tax.
Four, the post and telecommunications industry 3% including postal and telecommunications.
Postal services include delivery of letters or parcels, postal remittance, newspaper distribution, postal commodity sales, postal savings and other postal services. Postal departments sell philatelic products and collect business tax.
Telecommunication services include telegraph, telex, telephone, telephone installation, telecommunication supplies sales and other telecommunication services.
5. The cultural and sports industry 3% includes the cultural and sports industry.
Cultural industries include performances, broadcasting and other cultural industries. The business of operating tourist attractions is taxed according to the cultural industry.
Sports industry includes holding sports competitions and providing venues for sports competitions or activities.
6.20% of the entertainment industry operates karaoke bars, dance halls, karaoke bars, music cafes, golf, squash, tennis and other projects.
Business shooting, amusement machines, horse racing, hunting (including fishing), yachts, racing cars (except yachts and racing cars for children's entertainment) and other entertainment projects.
5% billiards, bowling and other entertainment.
Seven, the service industry, including organizing tourism, providing places, etc. , 5%.
8. Leasing industry, 5%
Nine, the sale of real estate, 5%
Describe the difference between value-added tax, consumption tax and business tax +0 years.