Consumption Tax And Tax Strategy Confluence (3)

Six, foreign exchange sales of taxable consumer goods tax strategy. Tax payers sell foreign taxable consumer goods in foreign exchange. According to the foreign exchange market price and the sales volume of RMB, the taxable amount should be calculated according to the formula. From the angle of tax saving, the RMB conversion rate can be used not only for the national exchange rate on the day of settlement, but also for the old foreign exchange rate of the same day. Therefore, there is a possibility of comparison. This choice is based on tax saving.

Generally speaking, the greater the fluctuation of foreign exchange market, the stronger the need to choose tax savings.

The lower the RMB exchange rate is, the more beneficial it is to save taxes.

For example, a taxpayer made $100 thousand in sales in February 5th.

If the exchange rate is used on the day (assuming 1 US dollars = 8.70 yuan), it will be converted into RMB 870 thousand yuan. If the February 1st exchange rate is used (assuming 1 US dollars = 8.5 yuan), the RMB will be converted to RMB 850 thousand.

Therefore, when the tax rate is 30%, the latter is more tax saving than the former [(20 thousand * 30%) = 6000 yuan]6 dry yuan.

Seven, the tax policy for packaging. The taxable consumer goods calculated by the ad valorem rating method, together with the package sales, whether or not the package is separately priced, or how the accounting should be handled, should be incorporated into the sales volume to calculate the consumption tax.

Therefore, if the enterprise wants to save the consumption tax on the packaging, the key is that the packaging can not be sold with the product, but instead of quot, the deposit is "not included in the sales volume to calculate the consumption tax".

For example, a company sells 1000 car tires, each worth 2000 yuan, including 200 yuan in packaging value. If it is sold together with the package, the sales amount is 2000 * 1000 = 2000000 yuan, and the consumption tax rate is l0%. Therefore, the tax on car tire consumption tax should be 2 million x 10% = 200 thousand yuan.

If the enterprise collages the deposit of the packaging, it will save twenty thousand of the 1000 car tires separately by collecting the "deposit".

Eight, deduct the purchase price and tax strategy of purchased consumer goods. According to the specific provisions of the consumption tax, we can deduct the purchase tax on purchased consumer goods and calculate the consumption tax.

Therefore, from the point of view of tax saving, first of all, we need to know which consumer goods are allowed to be deducted. Secondly, we should deduct as many deductions as possible in the sales, so as to reduce the tax basis.

Allowable deductions for consumer goods are: 1. cigarettes produced by tax on imported and exported taxes; 2. for external use of liquor and alcohol; 3. for cosmetics, and 4. for skin care products produced by tax and skin care products; 5. for external use of precious jewellery and jewelry;

For example, a liquor factory sells 5000 kilograms of bulk grain liquor after bottling, and the unit price of the bulk grain liquor is 3.5 yuan per kilogram (excluding VAT). 9500 bottles of liquor after bottling are sold at the price of 3 yuan per bottle. The result is that the enterprise does not understand this tax saving method: the consumption tax paid by mistake is (9500 * 3) x 25% = 7125 yuan. If the enterprise understands that the liquor purchased from the already purchased tax liquor and alcohol production is allowed to deduct, it can save 4375 yuan (7125-2750).

Nine, deduction of raw materials, consumption tax and tax policy. According to the provisions of certain specific provisions on consumption tax, the following consumer goods can be deducted from the amount of the consumption tax payable.

1. of the cigarettes produced by the processed tax collected from the processed tobacco; 2. of the wine produced by the processed tax and alcohol as raw materials; 3. of the cosmetics produced by the processed tax collected from the processed products; 4. the skin care and hair care products produced by the processed and recycled skin care and hair care products; and 5. of the precious jewelry and jewellery produced by the processing of the recovered tax diamonds, and 6. of them were commissioned to recover the firecrackers from the fireworks produced by the tax firecrackers.

Some enterprises do not understand that the withholding tax can be deducted from the final processing and sales tax and the consumption tax is paid more.

For example, a jewelry factory purchased a number of precious stones outside, and the price was 10000 yuan. The factory commissioned another gem factory to recover it, and the total processing cost was 7000 yuan, and the other party withheld the consumption tax 1888.89 yuan. Then the factory sold it for 60000 yuan after drilling and other deep processing. The factory paid a consumption tax: 60000 x 19% = 6000 (yuan).