初级会计消费税体系与应纳税额计算方法.pdfVIP

Unit2ConsumptionTaxLegalSyste

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5.Calculationofconsumptiontaxpayable—calculationoftaxableprice(★)

(1)Calculationofconsumptiontaxpayableforself-productionandself-use

Taxableconsumergoodsproducedbytaxpayersfortheirownuseandusedforthecontinuousproductionoftaxableconsumergoodswillnotbetaxed;iftheyareused

forotherpurposes,whentheyaretransferredforuse,thetaxwillbecalculatedbasedonthesaprice(averageprice)ofsimilarconsumergoodsproducedbythe

taxpayer;ifthereisnosapriceforsimilarconsumergoods,taxwillbecalculatedbasedonthecomponenttaxprice.

1.Iftheadvaloremratemethodisadoptedtocalculatethetax,thecalculationformulais:

Compositionoftaxableprice=cost×(1+costprofitmargin)÷(1-consumptiontaxproportionalrate)

Consumptiontaxpayable=composedoftaxableprice×consumptiontaxproportionalrate

[Case]Acosmeticsfactory(ageneraltaxpayerofVAT)transferreditsownhigh-endcosmeticstoproduceordinaryskincareproducts,andsoldallofthemthat

month,obtainingasapriceof100,000yuanexcludingVAT.Itisknownthatthiscosmeticsfactoryhasnosapriceforsimilarhigh-endcosmetics.Thecostof

thisbatchofhigh-endcosmeticsis60,000yuan,thecostprofitrateis5%,andtheconsumptiontaxrateis15%:

(1)Value-addedtaxoutputtaxonsaofordinaryskincareproducts﹦100000×17%﹦17000(yuan);

(2)Sinceordinaryskincareproductsarenottaxableconsumergoods,high-endcosmeticsaretaxableconsumergoods.Thecosmeticsfactoryshouldpaythe

consumptiontaxon