Consumption Tax And Tax Strategy Confluence (2)

Four, the tax saving strategy for tax payment places, first, taxpayers selling taxable consumer goods, self produced taxable consumer goods, and selling or producing consignment of taxable consumer goods to other counties (cities). The taxable amount shall be paid at the taxpayer's accounting place and the local tax authorities. Second, the general organs and branches shall not pay the consumption tax at the locations where the taxable consumer goods are located. However, with the approval of the State Administration of Taxation and the sub bureaus of the State Administration of Taxation, the consumption tax payable by the branches can be summarized by the head office to the tax authorities of the head office.

Third, the tax payable on the processing of taxable consumer goods shall be paid by the competent tax authorities entrusted to the local tax authorities.

Fourth, the taxable amount of imported taxable consumer goods shall be declared and paid by the importer or agent to the Customs at the customs declaration place.

Five, the use of consumption tax calculation formula tax saving strategy, the calculation formula of consumption tax has two broad categories: first, the collection of tax by ad valorem rating method, the amount of tax payable = sales volume tax rate, sales volume for taxpayers selling taxable consumer goods to purchasers, all of the price and extra charges, excluding value-added tax charged to purchasers.

The extra cost refers to the collection of funds, fund raising fees, return profits, subsidies, liquidated damages and handling charges, packing charges, reserve fees, premium charges, pportation and handling charges, and fees collected on behalf of the collection and other properties.

But in the following cases, there are opportunities for tax saving: first, the taxpayers will make their own use of taxable consumer goods, and the sales volume will be determined according to the selling price of similar consumer goods. At the time of confirmation, the consumption tax will be saved according to the lower price, and the price will be determined according to the composition tax price without the selling price of the same kind of consumer goods.

The composition tax rate is: the tax rate is ten, the cost is ten (1 one consumption tax rate). From the point of view of tax saving, the cost and profit should be reduced.

Second, when the processing of taxable consumer goods is processed, the sales volume is determined according to the price of the same kind of consumer goods of the trustee. At this point, the client can obtain the opportunity to save tax with the trustee in determining the price, and use the price as a means of tax saving.

No sales price of similar consumer goods shall be determined according to the composition tax value.

The composition tax rate is: the tax rate is ten yuan, the material cost and the processing cost is ten (1 consumption tax rate). The tax cost of material cost and processing fee is above the composition tax price. The entrusting party can get the assistance of the trustee to reduce the material cost and the processing cost, so as to save the consumption tax.

Third, import taxable consumer goods, according to the composition of the taxable price, the composition of the tax price is: the composition of the tax rate is: the tax rate is (ten customs duty duty) ten (1 one consumption tax rate) in the above formula, customs and excise tax rates do not have tax saving opportunities, but customs duty paid price has a strong elasticity, and therefore has the opportunity to save taxes. Generally speaking, the smaller the duty paid price is, the more beneficial it is to tax saving. Therefore, tax saving persons are asked to reduce the price of the tax as far as possible and to obtain the customs recognition.

Fourth, taxpayers who do not deduct the value added tax from the sales volume of the taxpayers or the amount of the value added tax and the added value tax collected by the special invoices that are not allowed to issue value-added tax shall calculate the sales volume that is not worth the added value tax. The conversion formula is: Sales = value-added tax sales / (1+ value-added tax rate). There are two points worthy of tax saving in the above formula: one is the sales tax with value-added tax as the basis for calculating the consumption tax; the two is that the sales volume of the VAT added tax is directly converted through the formula without tax planning.

These two situations are not conducive to saving the excise tax on enterprises.