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Consumption tax
14-03-27
14-03-27
Consumption tax
Collection agencies: the Shanghai Municipal State Taxation Bureaus; District, county, State Tax Bureau in Shanghai..
The collection of objects: unit and individual production, processing and import taxable consumer goods in the territory of the people's Republic of China; the units and individuals engaged in the retail business of gold and silver jewelry.
The amount of levy:
1, the levy scope: production, processing and import of the following consumer goods in the territory of the people's Republic of China: cigarettes, wine and alcohol, cosmetics, skin care and hair care products, precious jewelry and jade jewelry, firecrackers and fireworks, gasoline, diesel oil, tires, motorcycle, cars and other 11 categories of products.
2, taxable items and Tax Rates Table
Tax collection scope of tax unit tax rate (tax)
3, the tax payment place: (1) taxpayers selling taxable consumer goods and self-produced taxable consumer goods for their own use, except as otherwise stipulated by the state, shall be the taxpayers to the tax authorities; (2) commissioned by the processing of taxable consumer goods, by the local tax authorities to pay consumption tax (; 3) imported taxable consumer goods, the importer or their agents to the customs the customs declaration; (4) the taxpayer to the county (city) or entrust sales outside the county (city) to sell self-produced taxable consumer goods, the taxable consumer goods sold by the taxpayers, back or residence to pay consumption tax; (5 the general taxpayer) institutions and branches are not in the same province (autonomous region, municipality directly under the central government), should be located to pay consumption tax branch in production of taxable consumer goods. But by the State Administration of Taxation and the tax bureau for approval, the taxpayer Branch payable consumption tax, also can be consolidated by the head office to the local competent tax authorities. The general mechanism of taxpayer and branches in the same province (autonomous region, municipality directly under the central government), but not in the same county (city), as required by the general mechanism of aggregate tax in total institutions, subject to the approval of the State Administration of taxation is a provincial branch.
4, the obligations to pay taxes in time: (1) the taxpayer to take credit and payment settlement method, its tax obligation for the sales contract provisions of the date of receipt of the time; (2) the taxpayers take the advance payment settlement, the obligations to pay taxes in time to send the taxable consumer goods of the taxpayer; (3) sales collection and entrusted with the bank payment of taxable consumer goods, the tax obligations of the time to send the taxable consumer goods and the complete collection procedures; (4) the taxpayers take other settlement, its tax obligation for the receipt of sales or sales credentials obtained from the time of occurrence of the day; (5) the taxpayer production taxable consumer goods, the tax obligation in time for the day to use; (6) the taxpayer commissioned processing of taxable consumer goods, the tax payment obligation taxpayer delivery time of the day; (7) taxpayers importing taxable consumer goods, the tax payment obligations to the customs import occurrence time.
5, tax deadline: the Consumption Tax assessable period shall be one day, three days, five days, ten days, fifteen days or one month; a taxpayer with a month as a tax paying period, report and pay tax within ten days from the date of expiration day by day;, three, five, ten days or fifteen days for a period of payment, within five days from the date of expiration of the tax payment, in the second month, report and pay tax within ten days and settlement of the payable taxes last month; taxpayers importing taxable consumer goods, it shall pay tax within seven days after the issuance of the tax payment certificates from the customs of.
Collection agencies: the Shanghai Municipal State Taxation Bureaus; District, county, State Tax Bureau in Shanghai..
The collection of objects: unit and individual production, processing and import taxable consumer goods in the territory of the people's Republic of China; the units and individuals engaged in the retail business of gold and silver jewelry.
The amount of levy:
1, the levy scope: production, processing and import of the following consumer goods in the territory of the people's Republic of China: cigarettes, wine and alcohol, cosmetics, skin care and hair care products, precious jewelry and jade jewelry, firecrackers and fireworks, gasoline, diesel oil, tires, motorcycle, cars and other 11 categories of products.
2, taxable items and Tax Rates Table
Tax collection scope of tax unit tax rate (tax)
3, the tax payment place: (1) taxpayers selling taxable consumer goods and self-produced taxable consumer goods for their own use, except as otherwise stipulated by the state, shall be the taxpayers to the tax authorities; (2) commissioned by the processing of taxable consumer goods, by the local tax authorities to pay consumption tax (; 3) imported taxable consumer goods, the importer or their agents to the customs the customs declaration; (4) the taxpayer to the county (city) or entrust sales outside the county (city) to sell self-produced taxable consumer goods, the taxable consumer goods sold by the taxpayers, back or residence to pay consumption tax; (5 the general taxpayer) institutions and branches are not in the same province (autonomous region, municipality directly under the central government), should be located to pay consumption tax branch in production of taxable consumer goods. But by the State Administration of Taxation and the tax bureau for approval, the taxpayer Branch payable consumption tax, also can be consolidated by the head office to the local competent tax authorities. The general mechanism of taxpayer and branches in the same province (autonomous region, municipality directly under the central government), but not in the same county (city), as required by the general mechanism of aggregate tax in total institutions, subject to the approval of the State Administration of taxation is a provincial branch.
4, the obligations to pay taxes in time: (1) the taxpayer to take credit and payment settlement method, its tax obligation for the sales contract provisions of the date of receipt of the time; (2) the taxpayers take the advance payment settlement, the obligations to pay taxes in time to send the taxable consumer goods of the taxpayer; (3) sales collection and entrusted with the bank payment of taxable consumer goods, the tax obligations of the time to send the taxable consumer goods and the complete collection procedures; (4) the taxpayers take other settlement, its tax obligation for the receipt of sales or sales credentials obtained from the time of occurrence of the day; (5) the taxpayer production taxable consumer goods, the tax obligation in time for the day to use; (6) the taxpayer commissioned processing of taxable consumer goods, the tax payment obligation taxpayer delivery time of the day; (7) taxpayers importing taxable consumer goods, the tax payment obligations to the customs import occurrence time.
5, tax deadline: the Consumption Tax assessable period shall be one day, three days, five days, ten days, fifteen days or one month; a taxpayer with a month as a tax paying period, report and pay tax within ten days from the date of expiration day by day;, three, five, ten days or fifteen days for a period of payment, within five days from the date of expiration of the tax payment, in the second month, report and pay tax within ten days and settlement of the payable taxes last month; taxpayers importing taxable consumer goods, it shall pay tax within seven days after the issuance of the tax payment certificates from the customs of.
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