Small gold bars consumption tax

According to Article 5 of the "Scope of Consumption Tax Collection": The scope of valuable jewelry and jewelry and jewelry jade includes various gold and silver jewelry jewelry and various jewelry and jade and jade that have been excavated, polished and processed. Among them, gold and silver jewelry include: noble and rare substances such as gold, silver, platinum, gems, pearls, diamonds, emeralds, corals, agate, and other pure gold and silver jewelry and inlay jewelry produced by other metals and artificial gems (including including Artificial gold and silver, synthetic gold and silver jewelry, etc.). The gold and gold bars do not belong to the above range, so the gold bars are not belong to the scope of the consumption tax of gold and silver jewelry.
The expansion information:
The taxpayer:
1. Taxpayers who consumer taxes are units and units and units and units and units and units and units and units and consumer goods stipulated in the "Interim Regulations on Consumption Tax of the People's Republic of China" in China personal. Specific:
2, state -owned enterprises, collective enterprises, private enterprises, joint -stock enterprises, other enterprises, administrative units, military units, social organizations, social groups and social organizations, and social groups and social organizations in China Other units, individual operators and other individuals.
3. According to the "Notice on the Temporary Regulations on the Application of VAT, Consumption Tax, Business Taxation and other Taxes of Foreign Investment Enterprises and foreign enterprises," Enterprises and foreign companies are also taxpayers for consumption taxes.
4. Consumption tax is a tax levied on taxable consumer goods that reflect the consumption policy and collect taxable consumer goods that are commissioned, commissioned, retail and imported. Consumption tax is an indirect tax levied to units and individuals engaged in taxable consumer goods stipulated in production and import tax laws in China. It is an indirect tax levied to specific consumer goods and consumer behaviors in specific links.
The consumer tax (TAX/Excise Duty) (special cargo and labor tax) is a collective name for various taxes based on the circulation of consumer goods as the tax collection target. Payment of production or imported links. Consumption tax is a typical indirect tax. Consumption tax is a new tax for the tax system in 1994 in the circulation tax. Consumption tax is an in -price tax. As a part of the product price, the tax is eventually borne by consumers. The taxpayer of consumer taxes is an unit and individual of taxable consumer goods stipulated in the "Interim Regulations on Consumption Tax of the People's Republic of China" in China. [1]
The consumption tax is a tax levied by specific consumer goods as the tax target, which is a category of circulation tax. On the basis of generally levying value -added taxes for goods, selecting some consumer goods will levy a consumption tax in order to regulate the product structure, guide the consumption direction, and ensure that the national fiscal revenue is guaranteed.
"Consumption tax is an indirect tax levied on specific goods and labor services. As far as its essence is concerned, it is a special cargo and labor tax, not a tax levied on the retail (consumption) link. The" consumption "of consumption tax It is not the "consumption" of buying goods or labor services in the retail session. " -" Deepening the Reform of the Fiscal and Taxation System "[2]
Features:
1. The consumption tax is based on the specific products stipulated in the tax law as the taxation target. That is to say, in accordance with the requirements of the macro industrial and consumer policy, the state can choose some consumer goods to levy consumption tax in order to properly restrict the consumer needs of certain special consumer goods. R n2. Design different tax rates according to different products, the same product is the same tax;
3, consumption tax is an internal tax, a part of the price; Three methods of price composite test tax are levied;
The taxable amount calculated from the price method = sales × applicable tax rate
× unit tax
5, consumption tax collection links are single;
6, consumption tax burdens are finally passed on to consumers.

According to Article 5 of the "Scope of Consumption Tax Collection": The scope of valuable jewelry and jewelry and jewelry jade includes various gold and silver jewelry jewelry and various jewelry and jade and jade that have been excavated, polished and processed. Among them, gold and silver jewelry include: noble and rare substances such as gold, silver, platinum, gems, pearls, diamonds, emeralds, corals, agate, and other pure gold and silver jewelry and inlay jewelry produced by other metals and artificial gems (including including Artificial gold and silver, synthetic gold and silver jewelry, etc.). The gold and gold bars do not belong to the above range, so the gold bars are not belong to the scope of the consumption tax of gold and silver jewelry. China Accounting Network

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