周周记（四）：税务会计学习（2）

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【税务会计学习】

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"Tax Accounting Learning"

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消费税

Consumption Tax

消费税是以消费品的流转额作为征税对象的各种税收的统称，是政府向消费品征收的税项。

Consumption tax is a general term for various taxes levied on the turnover of consumer goods and is a type of tax imposed by the government on consumer products.

消费税的征收环节相对单一，多数在生产或进口环节缴纳，属于典型的间接税。

The collection of consumption tax is relatively simple, and it is mostly paid at the production or import stage, making it a typical indirect tax.

纳税人

Taxpayers

在中华人民共和国境内生产、委托加工和进口消费税暂行条例规定的消费品的单位和个人，以及国务院确定的销售本条例规定的消费品的其他单位和个人，为消费税的纳税人。

Units and individuals who produce, process on Consignment, or import consumer goods specified in the Interim Regulations on Consumption Tax within the territory of the People's Republic of China, as well as other units and individuals determined by the State Council to sell such goods, are taxpayers for consumption tax.

征收范围

Scope of Collection

现行消费税的征收范围主要包括烟、酒、鞭炮、焰火、化妆品、成品油、贵重首饰及珠宝玉石、高尔夫球及球具、高档手表、游艇、木制一次性筷子、实木地板、摩托车、小汽车、电池、涂料等税目。

The current scope of consumption tax includes items such as cigarettes, alcohol, fireworks, cosmetics, finished oil, precious jewelry and gemstones, golf balls and equipment, high-end watches, yachts, wooden chopsticks, solid wood flooring, motorcycles, small cars, batteries, and coatings.

有的税目还进一步划分为若干子目。

Some tax items are further divided into several sub-items.

税率

Tax Rates

消费税税目、税率由国务院确定，不同税目税率不同。

Consumption tax items and rates are determined by the State Council, and different items have different rates.

例如，甲类卷烟的税率为56%加0.003元/支；白酒税率为20%加0.5元/500克（或500毫升）；化妆品税率为30%；金银首饰、铂金首饰和钻石及钻石饰品税率为5%等。

For example, the tax rate for Class A cigarettes is 56% plus 0.003 yuan per stick; the tax rate for baijiu is 20% plus 0.5 yuan per 500 grams (or 500 milliliters); the tax rate for cosmetics is 30%; and the tax rate for gold and silver jewelry, platinum jewelry, and diamonds and diamond ornaments is 5%.

应纳税额计算

Calculation of Tax Payable

从价定率：应纳税额=销售额×比例税率。

Ad valorem rate: Tax payable = Sales revenue × Proportional tax rate.

从量定额：应纳税额=销售数量×定额税率。

Specific rate: Tax payable = Sales quantity × Specific tax rate.

复合计税：应纳税额=销售额×比例税率＋销售数量×定额税率。

Compound taxation: Tax payable = Sales revenue × Proportional tax rate + Sales quantity × Specific tax rate.

征收环节

Collection Links

生产环节：纳税人生产的应税消费品，对外销售的，在销售时纳税；自产自用的，用于连续生产应税消费品的，不纳税，用于其他方面的，视同销售，在移送使用时纳税。

Production link: For taxable consumer goods produced by taxpayers, taxes are paid at the time of sale if sold externally. If used for continuous production of taxable consumer goods, no tax is levied. If used for other purposes, it is treated as a sale, and taxes are paid when the goods are transferred for use.

委托加工环节：委托方是纳税义务人，除受托方为个人外，由受托方在向委托方交货时代收代缴消费税税款；委托个人加工的应税消费品，由委托方收回后缴纳消费税。

Consignment processing link: The consignor is the taxpayer. Except when the consignee is an individual, the consignee withholds and pays the consumption tax on behalf of the consignor when delivering the goods. For taxable consumer goods processed by individuals, the consignor pays the consumption tax after recovering the goods.

进口环节：进口应税消费品，应缴纳关税、进口消费税和进口增值税。

Import link: For imported taxable consumer goods, tariffs, import consumption tax, and import value-added tax must be paid.

零售环节：金银铂钻在零售环节征收消费税；超豪华小汽车在基本环节加零售环节征收消费税。

Retail link: Consumption tax is levied on gold, silver, platinum, and diamonds at the retail stage. Ultra-luxury small cars are subject to consumption tax at both the basic and retail stages.

批发环节：卷烟在生产环节和批发环节两次征收消费税，烟草批发企业将卷烟销售给其他烟草批发企业的，不缴纳消费税。

Wholesale link: Cigarettes are subject to consumption tax at both the production and wholesale stages. Tobacco wholesale enterprises are not required to pay consumption tax when selling cigarettes to other tobacco wholesale enterprises.

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翻译：kimi