1 thought on “Calculation formula for gold consumption tax”
Ramona
Legal analysis: Tax rate: 5%, tax calculation basis: sales without value -added tax: sales of gold and silver jewelry = sales containing VAT ÷ (1 VAT rate 17%or 3%of the levy rate), gold Silver jewelry, together with packaging materials, is sold separately or not, or how to account for accounts, and should be incorporated into the sales of gold and silver jewelry to collect consumption taxes. The legal basis: the "Interim Regulations on the Consumption Tax of the People's Republic of China" It 4 taxable consumer products produced by taxpayers are paid during the taxpayer sales. Taxpayers' self -produced taxable consumer goods are used for continuous production of taxable consumer goods without tax; for other aspects, tax taxes are used in use. The taxable consumer commissioned by the commissioned processing, in addition to the entrustment as an individual, is paid taxes on the era of delivery to the commissioner. If the commissioned taxable consumer consumer, if the entrusting party is used for continuous production of taxable consumer goods, the tax tax shall be deducted in accordance with regulations. The imported taxable consumer goods are taxed at the time of declaration. The 5 Consumer Taxes to calculate the taxable amount from the price fixed rate, quantitative quota, or compound tax (hereinafter referred to as composite tax) from the price rate and the amount of composite quota (hereinafter referred to as composite tax). Calculation formula for taxable amount: The taxable amount calculated from the price method = sales × ratio tax rate The taxable amount of compound tax calculation measures = sales × proportional tax rate sales quantity × fixed tax rate The taxable consumer goods sold by taxpayers are calculated in RMB. If the taxpayer is based on the currency settlement of the RMB, it shall be equivalent to the calculation of RMB.
Legal analysis: Tax rate: 5%, tax calculation basis: sales without value -added tax: sales of gold and silver jewelry = sales containing VAT ÷ (1 VAT rate 17%or 3%of the levy rate), gold Silver jewelry, together with packaging materials, is sold separately or not, or how to account for accounts, and should be incorporated into the sales of gold and silver jewelry to collect consumption taxes.
The legal basis: the "Interim Regulations on the Consumption Tax of the People's Republic of China"
It 4 taxable consumer products produced by taxpayers are paid during the taxpayer sales. Taxpayers' self -produced taxable consumer goods are used for continuous production of taxable consumer goods without tax; for other aspects, tax taxes are used in use. The taxable consumer commissioned by the commissioned processing, in addition to the entrustment as an individual, is paid taxes on the era of delivery to the commissioner. If the commissioned taxable consumer consumer, if the entrusting party is used for continuous production of taxable consumer goods, the tax tax shall be deducted in accordance with regulations. The imported taxable consumer goods are taxed at the time of declaration.
The 5 Consumer Taxes to calculate the taxable amount from the price fixed rate, quantitative quota, or compound tax (hereinafter referred to as composite tax) from the price rate and the amount of composite quota (hereinafter referred to as composite tax). Calculation formula for taxable amount:
The taxable amount calculated from the price method = sales × ratio tax rate
The taxable amount of compound tax calculation measures = sales × proportional tax rate sales quantity × fixed tax rate
The taxable consumer goods sold by taxpayers are calculated in RMB. If the taxpayer is based on the currency settlement of the RMB, it shall be equivalent to the calculation of RMB.