Consumption tax is levied on gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry in retail.
Synthetic gemstones belong to jewelry and jade, and belong to the scope of consumption tax. Fruit and wood wine belongs to "other wines" and belongs to the scope of consumption tax.
Gem blank belongs to jewelry and jade, which belongs to the scope of consumption tax.
There is no consumption tax on high-end cosmetics and liquor retail. Clothing does not belong to the scope of consumption tax, and imported clothing does not pay consumption tax.
Cigarette retail is not subject to consumption tax. Consumption tax is levied on retail sales of gold and silver jewelry, but not on imports. Electric vehicles are not within the scope of consumption tax.
A petrochemical enterprise is a general taxpayer of value-added tax. In March 2022, 90,000 liters of diesel oil was sold, of which10,000 liters of diesel oil was blended with biodiesel, and 30,000 liters of pure biodiesel oil met the requirements of the tax law. After separate accounting, the enterprise should pay consumption tax of 72,000 yuan in March 2022. (Diesel consumption tax rate RMB/liter)
Qualified pure biodiesel is exempt from consumption tax. Consumption tax payable =(90000-30000)× yuan.
In April 2022, a watch factory produced and sold 300 watches A, with an income of 3.6 million yuan excluding tax, and produced and sold 500 watches B, with an income of 800,000 yuan excluding tax, and the income excluding tax from selling watch accessories 1 10,000 yuan. The factory should pay consumption tax of 720,000 yuan this month. (The consumption tax rate for high-end watches is 20%)
High-end watches subject to consumption tax refer to all kinds of watches whose sales price (excluding value-added tax) is more than 10000 yuan each. The price of B-type watches is less than 10000 yuan, excluding tax and not subject to consumption tax. Watch accessories do not belong to the scope of consumption tax, and no consumption tax is levied. The consumption tax payable by this factory this month = 360× 20% = 720,000 yuan.
Taxable sales of consumption tax do not include value-added tax. Liquor packaging margin is included in taxable sales when it is collected. The packaging fee of gold and silver jewelry is included in taxable sales.
Because beer and rice wine are subject to consumption tax according to the quantity, the tax basis is the sales quantity, and the packaging deposit is the value quantity, which does not affect the sales quantity, so the packaging deposit of beer and rice wine is not subject to consumption tax; From June 1995 to June 1 day, the packaging deposit collected by liquor production enterprises for selling other liquor products except beer and yellow wine, regardless of whether the deposit is returned or not and how it is handled in accounting, will be incorporated into the sales of liquor products for consumption tax. The packaging deposit for the sale of wine shall be incorporated into the sales amount when it is collected, and the consumption tax shall be levied.
A brewery is a general taxpayer of VAT. In June 2022, 20 tons of beer was sold, and the sales excluding tax reached 57,400 yuan. Another packing deposit of 3500 yuan (including the reusable plastic turnover box deposit of 500 yuan) will be charged and accounted for separately. The factory should pay a consumption tax of 5000 yuan that month.
Beer is divided into Class A beer and Class B beer, and the beer with an ex-factory price of more than 3,000 yuan per ton (including 3,000 yuan, excluding VAT) is Class A beer; Beer with an ex-factory price of 3000 yuan per ton (excluding VAT) (including packaging and packaging deposit) is Class B beer. The packaging deposit does not include the deposit of reusable plastic turnover boxes.
Ex-factory price per ton excluding tax = [57,400+(3,500-500)/(kloc-0/+13%)] ÷ 20 = RMB > 3,000 RMB, so the beer sold by this winery belongs to Class A beer, and the fixed consumption tax rate is 250 yuan/ton. The winery should pay consumption tax in the current month =20×250=5000 yuan.
A watch factory is a general taxpayer of value-added tax and has a non-independent accounting exhibition department. 1October, 202 1,1,65438 high-end watches were transferred to the exhibition department at the price of 10000 yuan/piece. The exhibition department sold 60 watches that month, and the sales including tax reached 1 10,000 yuan. (The consumption tax rate for high-end watches is 20%)
Based on the price of watches sold by the exhibition department, the consumption tax payable by this watch factory in 202 1 year1month is = (1+13%) × 20% = 240,000 yuan.