Consumption tax adopts ad valorem rate, specific number of quota or ad valorem rate and specific number of quota compound tax (hereinafter referred to as "compound tax") to calculate the taxable amount, and the tax basis includes sales volume and sales quantity. Sales refers to the total price and extra-price expenses charged by taxpayers to buyers for selling taxable consumer goods, including consumption tax but excluding value-added tax.

Out-of-price charges refer to funds, collection fees, returned profits, subsidies, liquidated damages, deferred payment interest, handling fees, packaging fees, quality fees, collection funds and prepaid funds. However, prepaid freight that meets certain conditions and government funds or administrative fees charged on its behalf are not included in sales.

Special items of VAT collection:

1, commodity futures (including commodity futures and precious metal futures); -Commodity futures are subject to value-added tax, which is paid in the physical delivery;

2. The business of selling gold and silver by banks;

3. The pawnbroker sells dead goods;

4. Consignment business sells goods consigned by customers;

5. Other units and individuals outside the postal department produce, distribute and sell philatelic products.

To sum up, the basic tax basis for ad valorem is the sales volume, which can be the sales volume, the price of similar consumer goods, the composition of taxable value, and the highest sales price under different circumstances. The basic tax basis for a specific number of quota is the sales quantity, which can be sales quantity, allocated quantity, taxable consumer goods recovered by entrusted processing and import tax amount in different cases. Compound taxable sales quantity and sales volume.

Legal basis:

Article 5 of the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax.

Consumption tax is subject to ad valorem rate, specific quantity quota or compound taxation of ad valorem rate and specific quantity quota (hereinafter referred to as compound taxation) to calculate the tax payable. Calculation formula of tax payable:

Ad valorem taxable amount = sales * proportional tax rate

Taxable amount calculated by quantitative quota method = sales amount * fixed tax rate

Taxable amount calculated by compound tax method = sales * proportional tax rate+sales * fixed tax rate.

Taxable consumer goods sold by taxpayers are sold in RMB. Taxpayers who settle their sales in currencies other than RMB shall convert them into RMB for settlement.

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VAT rate:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

1, agricultural products such as grain, edible vegetable oil and edible salt;

2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products;

3, books, newspapers, magazines, audio-visual products, electronic publications;

4, feed, fertilizer, pesticides, agricultural machinery, agricultural film;

5. Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

The adjustment of tax rate is decided by the State Council.