What are the planning methods of consumption tax? Let's study together.

The tax planning of consumption tax can be carried out in many ways. Combined with the current tax policy, the following consumption tax plans are introduced:

According to Guo Shui Fa [1997] No.84 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), if a taxpayer continuously produces taxable consumer goods with eight kinds of taxable consumer goods, such as tobacco, it is allowed to deduct the consumption tax already paid. Taxable consumer goods purchased by enterprises that issue ordinary invoices will be converted into tax-free sales at the tax rate of 6%.

1. When taxpayers decide to outsource taxable consumer goods for continuous production, they should choose manufacturers instead of merchants. The so-called continuous production means that after taxable consumer goods are produced, they are directly transferred to the next production link without market circulation. Therefore, the purchased consumer goods that are allowed to deduct the consumption tax are limited to those purchased directly from the production enterprises, excluding taxable consumer goods purchased from commodity circulation enterprises. On the other hand, the price of the same kind of consumer goods is often higher than that of manufacturers in the same period. It can be seen that the manufacturer is the first choice for taxpayers to buy taxable consumer goods, unless the balance after deducting the consumption tax paid is higher than the price of the merchant.

2. When purchasing taxable consumer goods from ordinary taxpayers, small-scale taxpayer production enterprises should ask for ordinary invoices from the other party in order to obtain more consumption tax deductions.

For example, small-scale taxpayers buy taxable consumer goods from manufacturers, and the total price tax paid is 654.38+10,000 yuan, and the consumption tax rate is 30%.

If an ordinary invoice is obtained, the allowable consumption tax is: 100000? 1+6%? 30%=28302 yuan? If a special invoice is obtained, the allowable consumption tax is: 100000? 1+ 17%? 30%=2564 1 (yuan).

Deduct the consumption tax by 266 1 yuan more than the special invoice.

For the seller, no matter what kind of invoice is issued, the value-added tax and consumption tax payable for this business are unchanged. For property buyers, because small-scale taxpayers do not enjoy VAT deduction, the VAT tax burden will not be increased.

Obviously, for the buyer, this is an ordinary invoice? Value? Exceeded the special invoice.

The tax law stipulates that taxpayers who sell taxable consumer goods, non-taxable consumer goods and taxable consumer goods with different applicable tax rates as complete sets of consumer goods shall pay taxes according to the sales amount and the highest tax rate of taxable consumer goods. Traditionally, how do industrial enterprises sell their products? Pre-sale packaging Get in the way. According to the above regulations, if it is changed to? Sell first and then install? Way, not only can greatly reduce the burden of consumption tax, and the burden of value-added tax remains unchanged. For example:

A daily cosmetics factory sells complete sets of consumer goods such as cosmetics, skin care products and small handicrafts. Each set of consumer goods consists of the following products: cosmetics include a bottle of perfume 30 yuan, a bottle of nail polish 10 yuan and a lipstick 15 yuan; Skin care products include two bottles of shower gel 25 yuan, a bottle of mousse 8 yuan and a piece of soap 2 yuan. Cosmetic tools and handicrafts 10 yuan, plastic packaging box 5 yuan.

Cosmetics consumption tax rate is 30%, and skin care products 17%. The above prices do not include tax.

According to the usual practice, the products are packaged and then sold to the merchants. The consumption tax payable is: 30+10+15+25+8+2+10+5? 30%=3 1.5 (yuan). If the practice is changed, the above products will be sold to the merchants first, and then packaged by the merchants for external sales. Consumption tax payable is: 30+ 10+ 15? 30%+25+8+2? 17% =16.5+5.95 = 22.45 (yuan). Each set of cosmetics saves 9.05 yuan in tax.

The tax law stipulates that taxpayers operating taxable consumer goods with different tax rates (or goods without consumption tax) shall separately account for the sales volume or sales volume of taxable consumer goods with different tax rates. If it is not accounted for separately, it shall be taxed at the highest tax rate.

Still quote the above example. If the above products are adopted? Sell first and then install? In this way, if sales are not accounted for separately in the accounts, the tax authorities will still levy consumption tax on all products at the highest rate of 30%.

The tax law stipulates that taxable consumer goods entrusted for processing shall be collected and remitted by the entrusted party at the time of delivery to the entrusting party. The taxable consumer goods processed by the entrusting party are used for the continuous production of taxable consumer goods, and the tax paid is allowed to be deducted according to the regulations.

If the taxable consumer goods entrusted for processing are directly sold after recycling, consumption tax will not be levied.

Through calculation, it is not difficult to find that the after-tax profit of self-processing method is the least, and its tax burden is the heaviest, while the tax burden of complete entrusted processing method (recycling without processing, direct sales) is lower than that of self-processing after entrusted processing. Therefore, enterprises can determine the treatment methods of taxable consumer goods according to this result and the actual situation of enterprises. ;