1 thought on “How to calculate the gold consumption tax”
Doyle
The consumption tax of gold consumption tax = composition taxation price × gold and silver jewelry consumption tax rate . According to the regulations, the consumption tax of gold and silver jewelry is levied from the production and sales link to the retail link. It attention is 1. In the sales of the taxpayer sales of gold and silver jewelry, if the value -added tax is not deducted, the sales of gold and silver jewelry = sales containing value -added tax ÷ (1 (1 1 (1 (1 VAT tax rate or levy rate); 2, if you are sold with gold and silver jewelry together with the packaging, the sales tax of the gold and silver jewelry is incorporated; if the gold and silver jewelry is processed with materials, it should be based on gold. The sales of silver jewelry are levied for consumption tax. If there is no sales price of similar gold and silver jewelry, it is necessary to pay taxes at the composition tax price, and the tax calculation price = (material cost processing fee) ÷ (1-gold and silver jewelry consumption tax tax tax rate). If in accordance with the "Notice of the Ministry of Finance and the State Administration of Taxation on the reduction of 5%levy of the consumption tax of gold and silver jewelry": The consumption tax of gold and silver jewelry is levied by half of the tax rate of 5%, and the consumption tax is levied at 5%. The scope includes inlaid jewelry of gold, silver and gold -based, silver -based alloy jewelry, and gold, silver and gold, and silver -based alloy.
The consumption tax of gold consumption tax = composition taxation price × gold and silver jewelry consumption tax rate
. According to the regulations, the consumption tax of gold and silver jewelry is levied from the production and sales link to the retail link.
It attention is
1. In the sales of the taxpayer sales of gold and silver jewelry, if the value -added tax is not deducted, the sales of gold and silver jewelry = sales containing value -added tax ÷ (1 (1 1 (1 (1 VAT tax rate or levy rate);
2, if you are sold with gold and silver jewelry together with the packaging, the sales tax of the gold and silver jewelry is incorporated; if the gold and silver jewelry is processed with materials, it should be based on gold. The sales of silver jewelry are levied for consumption tax. If there is no sales price of similar gold and silver jewelry, it is necessary to pay taxes at the composition tax price, and the tax calculation price = (material cost processing fee) ÷ (1-gold and silver jewelry consumption tax tax tax rate).
If in accordance with the "Notice of the Ministry of Finance and the State Administration of Taxation on the reduction of 5%levy of the consumption tax of gold and silver jewelry": The consumption tax of gold and silver jewelry is levied by half of the tax rate of 5%, and the consumption tax is levied at 5%. The scope includes inlaid jewelry of gold, silver and gold -based, silver -based alloy jewelry, and gold, silver and gold, and silver -based alloy.