Most companies may be familiar with the VAT calculation of general goods, but it is difficult to calculate the tax of goods with consumption tax. Today I would like to share with you how to calculate the turnover tax of this kind of commodity that needs to pay the consumption tax. We take high-grade cosmetics as an example, detailed introduction of high-grade cosmetics in each link how to calculate turnover tax, the following specific analysis

I. Imported high-end cosmetics belong to consumption tax and value-added tax, which need to pay consumption tax and value-added tax.

Such as:AThe duty-paid value of imported high-grade cosmetics is50000Yuan, customs rate10%, consumption tax rate15%What are the consumption tax and VAT payable respectively?

Answer: form the basis of tax price=50000*(1+10%)/(1-15%)=64705.88yuan

Excise tax payable=64705.88*15%=9705.88yuan

VAT payable=64705.88*13%=8411.76yuan

2. Production and sales of high-grade cosmetics belong to consumption tax and value-added tax, which should be paid.

Such as:AEnterprise factory sales of high-grade cosmetics, excluding VAT sales for50000Yuan, consumption tax rate15%What are the consumption tax and VAT payable respectively?

A: Excise tax is payable=50000*15%=7500yuan

VAT payable=50000*13%=6500yuan

3. Continuous processing and production of ordinary skin care products with homemade high-grade perfume essence need to pay consumption tax in the transfer link, without paying VAT.

Such as:AThe enterprise will make high-grade perfume essence, similar sales price (excluding VAT) for30000Yuan, consumption tax rate15%, for continuous processing and production of ordinary skin care products, taxable consumption tax and value-added tax are how much?

A: Ordinary skin care products do not belong to the scope of consumption tax while high-end perfume essence belongs to the scope of consumption tax. Processing non-taxable consumer goods with products subject to consumption tax needs to pay consumption tax in the transfer link. Continuous processing is still in the VAT chain, without VAT

Excise tax payable=30000*15%=4500yuan

The VAT payable is0yuan

Fourth, wholesale high-end cosmetics do not belong to the consumption tax link, do not need to pay consumption tax, but need to pay value-added tax.

Such as:BThe enterprise is a commercial enterprise, and its sales (excluding VAT) are50000Yuan's high-end cosmetics wholesale to other enterprises, should pay the consumption tax and value-added tax are how much?

Answer: The consumption tax payable is0Yuan.

VAT payable=50000*13%=6500yuan

5. Retail high-end cosmetics do not belong to the link of consumption tax levy, do not need to pay consumption tax, but need to pay value-added tax.

Such as:CShopping malls this month retail high-end cosmetics (excluding VAT) sales20000Yuan, how much is the consumption tax and VAT payable respectively?

Answer: The consumption tax payable is0Yuan.

VAT payable=20000*13%=2600yuan

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