4 thoughts on “Calculate the consumption tax of the old -fashioned gold and silver jewelry”
Rene
Gold and silver jewelry are calculated by the newly charged by the old replacement, which does not include the value -added tax, that is, the consumption tax should be paid = the difference between the old replacement new supplement/(1 17%)*5% Notice of Consumption Tax Taxation Related Issues "((94) Fiscal Tax No. 095) Article 7" tax calculation basis "section 4 stipulates that the taxpayer adopts gold and silver jewelry sold by old replacement (including renovation and restructuring). The total price of the total value of the value -added tax is required to be levied on the consumption tax of the tax calculation tax. The expansion information about the tax treatment of gold and silver jewelry with the old replacement of the old replacement business. If financial tax [1994] No. 095 stipulates: "Taxpayers use gold and silver jewelry sold by old -fashioned new ways, and the tax calculation tax is determined according to the actual value -added tax." The word and tax word [1996] No. 74 "Notice on the issue of value -added tax on gold and silver jewelry and other goods" stipulates: "The VAT can be levied by the total VAT of the VAT by the seller." can be seen from the above two documents that the tax calculation basis for gold and silver jewelry with old -fashioned new business is consistent when calculating VAT and consumption tax. In addition, the old -fashioned business of other products still determines sales at the same period of sales at the same period in accordance with the sales price of new goods. Reference information Source: Zhejiang Taxation Bureau-The Ministry of Finance's notice of the accounting processing specification after adjustment of gold and silver jewelry consumption tax
The notice of the State Administration of Taxation of the Ministry of Finance on Adjusting the Consumer Tax Tax Tax Taxation of Gold and Silver Jewelry "((94) Fiscal Tax Quotes No. 095)" Tax calculation basis "provisions: The taxpayer adopts the gold and silver jewelry sold by the old replacement (including renovation and restructuring), and the consumption tax shall be determined according to the actual value -added tax based on all VAT prices.
VAT: "Considering the special circumstances of gold and silver jewelry with old -fashioned new business, the new business of gold and silver jewelry can be levied according to the actual value -added tax that the sales party's actual value -added tax can be levied."
Consumption tax: "Taxpayers adopt gold and silver jewelry sold by the old replacement (including renovation and restructuring), and the consumption tax shall be levied on the basis of the total value of the value -added tax shall be charged according to the actual value -added tax." r
So the basis for calculating value -added tax and consumption tax is all "the actual price that does not contain value -added taxes". This question is 3700/(1 17%), and the consumption tax is 158.12 yuan.
The difference between increasing and elimination is "yes", and the regulations for consumption are "should" -that is, necessary.
Gold and silver jewelry are calculated on the consumption tax based on the actual payment of the newly charged, that is, The consumption tax should be paid = the difference between the old replacement new supplement/(1 17%)*5% Notice of the State Administration of Taxation on Adjusting Tax Tax Tax Tax Tax Taxation Section "((94) Fiscal Tax No. 095) Article 7" Tax calculation basis "section 4 stipulates that taxpayers use the old replacement new (including renovation and restructuring) Gold and silver jewelry shall determine the consumption tax based on the total price of the value -added tax that does not include the actual value -added tax. Extension information: The reporter recently visited a number of jewelry shops on Xinjiekou and Taiping South Road. It was found that the rules of "replacement of the old" of the jewelry were indeed a variety of. For example, a jewelry store requires 8%of the loss, and the processing fee of 25 yuan per gram is required; the other requires a fire melting fee of 45 yuan per gram, and then the price can be deducted according to the weight. This roughly, a few grams of gold jewelry, "replace the old new" in different jewelry shops in different jewelry shops, the difference is less than tens of yuan, and most of them may reach hundreds of yuan. "Merchants are generally calculated based on their own processes, operating or formulating a new charging method with old replacement, which can be understood by each family, but if the difference is too large, it is not normal. Consciously, I became a "grievance". "Gao Fei, Secretary -General of the Baixia District Consumer Association, reminded consumers that the golden jewelry must be" replaced by the old "must be" more than three ". Reference information: CCTV-Gold Jewelry with old-fashioned new cats greasy different jewelry stores up to hundreds of yuan per gram
Gold and silver jewelry are calculated by the newly charged by the old replacement, which does not include the value -added tax, that is, the consumption tax should be paid = the difference between the old replacement new supplement/(1 17%)*5%
Notice of Consumption Tax Taxation Related Issues "((94) Fiscal Tax No. 095) Article 7" tax calculation basis "section 4 stipulates that the taxpayer adopts gold and silver jewelry sold by old replacement (including renovation and restructuring). The total price of the total value of the value -added tax is required to be levied on the consumption tax of the tax calculation tax.
The expansion information about the tax treatment of gold and silver jewelry with the old replacement of the old replacement business.
If financial tax [1994] No. 095 stipulates: "Taxpayers use gold and silver jewelry sold by old -fashioned new ways, and the tax calculation tax is determined according to the actual value -added tax."
The word and tax word [1996] No. 74 "Notice on the issue of value -added tax on gold and silver jewelry and other goods" stipulates: "The VAT can be levied by the total VAT of the VAT by the seller."
can be seen from the above two documents that the tax calculation basis for gold and silver jewelry with old -fashioned new business is consistent when calculating VAT and consumption tax. In addition, the old -fashioned business of other products still determines sales at the same period of sales at the same period in accordance with the sales price of new goods.
Reference information Source: Zhejiang Taxation Bureau-The Ministry of Finance's notice of the accounting processing specification after adjustment of gold and silver jewelry consumption tax
wrong.
The consumption tax tax payable = (8000 3700) /17*5%=500 yuan.
The notice of the State Administration of Taxation of the Ministry of Finance on Adjusting the Consumer Tax Tax Tax Taxation of Gold and Silver Jewelry "((94) Fiscal Tax Quotes No. 095)" Tax calculation basis "provisions: The taxpayer adopts the gold and silver jewelry sold by the old replacement (including renovation and restructuring), and the consumption tax shall be determined according to the actual value -added tax based on all VAT prices.
VAT: "Considering the special circumstances of gold and silver jewelry with old -fashioned new business, the new business of gold and silver jewelry can be levied according to the actual value -added tax that the sales party's actual value -added tax can be levied."
Consumption tax: "Taxpayers adopt gold and silver jewelry sold by the old replacement (including renovation and restructuring), and the consumption tax shall be levied on the basis of the total value of the value -added tax shall be charged according to the actual value -added tax." r
So the basis for calculating value -added tax and consumption tax is all "the actual price that does not contain value -added taxes". This question is 3700/(1 17%), and the consumption tax is 158.12 yuan.
The difference between increasing and elimination is "yes", and the regulations for consumption are "should" -that is, necessary.
Gold and silver jewelry are calculated on the consumption tax based on the actual payment of the newly charged, that is,
The consumption tax should be paid = the difference between the old replacement new supplement/(1 17%)*5%
Notice of the State Administration of Taxation on Adjusting Tax Tax Tax Tax Tax Taxation Section "((94) Fiscal Tax No. 095) Article 7" Tax calculation basis "section 4 stipulates that taxpayers use the old replacement new (including renovation and restructuring) Gold and silver jewelry shall determine the consumption tax based on the total price of the value -added tax that does not include the actual value -added tax.
Extension information:
The reporter recently visited a number of jewelry shops on Xinjiekou and Taiping South Road. It was found that the rules of "replacement of the old" of the jewelry were indeed a variety of. For example, a jewelry store requires 8%of the loss, and the processing fee of 25 yuan per gram is required; the other requires a fire melting fee of 45 yuan per gram, and then the price can be deducted according to the weight.
This roughly, a few grams of gold jewelry, "replace the old new" in different jewelry shops in different jewelry shops, the difference is less than tens of yuan, and most of them may reach hundreds of yuan.
"Merchants are generally calculated based on their own processes, operating or formulating a new charging method with old replacement, which can be understood by each family, but if the difference is too large, it is not normal. Consciously, I became a "grievance". "Gao Fei, Secretary -General of the Baixia District Consumer Association, reminded consumers that the golden jewelry must be" replaced by the old "must be" more than three ".
Reference information: CCTV-Gold Jewelry with old-fashioned new cats greasy different jewelry stores up to hundreds of yuan per gram