Sesame oil is subject to consumption tax when issuing invoices.
Sesame oil is a traditional Chinese seasoning vegetable oil. It is oil extracted from sesame seeds and has a rich aroma of fried sesame seeds. The sesame oil has a pure flavor and long aftertaste, making it an indispensable condiment in daily life. Whether it's a cold dish, a hot dish, or soup, it's a great addition. In addition to domestic sales, our country's sesame oil products are also sold in certain quantities to Japan, South Korea, Hong Kong, Macao and Southeast Asian countries every year. ?
Characteristics of consumption tax:
1. The items subject to consumption tax are selective. Consumption tax is levied on specific products specified in tax laws. That is to say, the state can select some consumer goods to levy consumption tax in a purposeful and focused manner in accordance with the requirements of macro-industrial policies and consumption policies to appropriately limit the consumption demand for certain special consumer goods. Therefore, it can be said that consumption tax tax regulation has special characteristics.
2. Different tax rates are designed for different products, and the same product is taxed equally.
3. Consumption tax is an in-price tax and is an integral part of the price.
4. Consumption tax is levied in three ways: ad valorem fixed rate, specific volume fixed rate and ad valorem specific volume compound levy.
5. The consumption tax collection process is single.
6. The tax burden of consumption tax is ultimately passed on to consumers.