How to calculate consumption tax

Consumption tax can be calculated as follows: the taxable amount of ad valorem consumer goods = sales volume × proportional tax rate. Where quantitative quota is implemented, the tax payable = sales quantity × fixed tax rate. If the compound tax is implemented, the tax payable = sales × proportional tax rate+sales × fixed tax rate.

legal ground

Article 5 of the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax.

Consumption tax is subject to ad valorem rate, specific quantity quota or compound taxation of ad valorem rate and specific quantity quota (hereinafter referred to as compound taxation) to calculate the tax payable. Calculation formula of tax payable: tax payable calculated by price fixing method = sales amount × tax payable calculated by proportional tax method = sales amount × tax payable calculated by compound tax method = sales amount × proportional tax rate+sales amount × taxable consumer goods sold by taxpayers, and sales amount is calculated in RMB. If a taxpayer settles sales in a currency other than RMB, it shall be converted into RMB.

Article 6

Sales refers to the total price and extra-price expenses charged by taxpayers to buyers for selling taxable consumer goods.

Article 10

If the taxable value of taxpayers' taxable consumer goods is obviously low without justifiable reasons, the competent tax authorities shall verify its taxable value.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

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