2 thoughts on “The issue of gold and silver jewelry consumption tax”
Erika
(1) Sales of gold and silver jewelry 100,000 yuan, and the packaging box income with the same gold and silver jewelry and the separate pricing is 1,500 yuan.
(2) Accept the two gold necklaces entrusted by consumers, receive a gold value of 3,000 yuan, and receive a processing fee of 500 yuan. The processing necklace is also a client.
(3) The gold and silver jewelry and the purchased gold plating jewelry are formed to retail foreign retail, and the sales income is 50,000 yuan.
(4) 500 grams of gold bracelets, 140 yuan per gram in advance, for external gifts.
(5) Sales 200 grams of gold rings, priced at 30 yuan per gram.
(6) By replacing new methods, 100 grams of sufficient gold ring (including tax include 160 yuan per gram) from the consumer's hands to 100 grams of the old gold ring. The price is 800 yuan.
(2) Requirements
Is except for the old replacement of new price recovery tax included, the above -mentioned price does not include value -added tax. There is no tax in this month. For models, please calculate the consumption tax and value -added tax of the Golden Store according to the above information? (The cost profit margin of gold and silver jewelry is 6 %, and the consumption tax rate is 5 %)
(3) Answer
(1) Packaging with the same gold and silver jewelry and separate pricing is separately priced. It should be levied VAT and consumption tax.
D value -added tax sales tax = (100000 1500) × 17 % = 17255 (dollars)
n (2) The gold and silver jewelry of the trustee should calculate the consumption tax based on the price of similar jewelry. If there is no similar price, it is determined at the tax calculation price. The processing labor income obtained by the enterprise should be used as a basis for the taxation tax.
D value -added tax sales tax = 500 × 17 % = 85 (dollars)
(3) The sales of gold -plated jewelry is exempted from consumption tax, but when gold and silver jewelry and gold -plated jewelry form a complete set of consumer goods retail, the consumption tax should be calculated based on the full sales revenue.
D value -added tax sales tax = 50000 × 17 % = 8500 (dollars)
n (4) Taxation of gold and silver jewelry is calculated according to the "sales" business.
The composition tax price = purchase of original price × (1 profit margin) ÷ (1 -gold and silver jewelry consumption tax rate)
= 500 × 140 × (1 ＋ 6 %) ÷ ÷ ÷ ÷ ÷ ÷ (1-5 %)
= 78105.26 (dollars)
VAT sales tax amount = 78105.26 × 17 % = 13277.89 (dollars) n n The consumption tax of the appointment = 78105.26 × 5 % = 3905.26 (dollars)
(5) The value of value -added tax sales tax on the sales package, but it does not belong to the scope of taxation of gold and silver jewelry consumption tax, so it is not Seding consumption tax.
The value -added tax sales tax = 200 × 30 × 17 % = 1020 (dollars)
(6) Taxation of gold and silver jewelry with old -fashioned business, the Ministry of Finance, the state, the state The State Administration of Taxation has been published twice. Fiscal and Taxation [1994] No. 095 stipulates that "Taxpayers use gold and silver jewelry sold in the old -fashioned way, and the tax calculation tax is determined according to the actual value -added tax based on the actual value -added tax." Cai taxation [1996] No. 74 " "Notice on the issue of value -added tax issues such as gold and silver jewelry" stipulates that "" Gold and Silver Jewelry can be levied by all VAT with the actual value -added tax that the seller's new business can be collected by the seller. " The tax calculation basis for gold and silver jewelry 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.
The value -added tax sales tax = 800 ÷ (1 17 %) × 17 % = 116.24 (yuan)
34.19 (dollars)
, the value -added tax of this month's value -added tax = output tax
= (17255 ＋ 85 8500 13277.89 1020 116.24) -0
= 40254.13 (dollars)
This consumption tax this month = 5075 200 2500 3905.26 34.19 = 11714.45 (yuan) n R n is a comprehensive calculation question about the acquiring VAT and consumption tax on the retail section of gold and silver jewelry. Because gold and silver jewelry is different from other taxable consumer goods when levying consumption tax, it should pay attention to its "special nature" when solving the problem.
According to another document issued by the State Administration of Taxation shortly later, if the taxable consumer goods are entrusted to individual operators for processing, the consumer tax shall be paid by the commissioner, and the trustee is not responsible for the deduction of the deal. There are other regulations ".
(1) Sales of gold and silver jewelry 100,000 yuan, and the packaging box income with the same gold and silver jewelry and the separate pricing is 1,500 yuan.
(2) Accept the two gold necklaces entrusted by consumers, receive a gold value of 3,000 yuan, and receive a processing fee of 500 yuan. The processing necklace is also a client.
(3) The gold and silver jewelry and the purchased gold plating jewelry are formed to retail foreign retail, and the sales income is 50,000 yuan.
(4) 500 grams of gold bracelets, 140 yuan per gram in advance, for external gifts.
(5) Sales 200 grams of gold rings, priced at 30 yuan per gram.
(6) By replacing new methods, 100 grams of sufficient gold ring (including tax include 160 yuan per gram) from the consumer's hands to 100 grams of the old gold ring. The price is 800 yuan.
(2) Requirements
Is except for the old replacement of new price recovery tax included, the above -mentioned price does not include value -added tax. There is no tax in this month. For models, please calculate the consumption tax and value -added tax of the Golden Store according to the above information? (The cost profit margin of gold and silver jewelry is 6 %, and the consumption tax rate is 5 %)
(3) Answer
(1) Packaging with the same gold and silver jewelry and separate pricing is separately priced. It should be levied VAT and consumption tax.
D value -added tax sales tax = (100000 1500) × 17 % = 17255 (dollars)
n
(2) The gold and silver jewelry of the trustee should calculate the consumption tax based on the price of similar jewelry. If there is no similar price, it is determined at the tax calculation price. The processing labor income obtained by the enterprise should be used as a basis for the taxation tax.
D value -added tax sales tax = 500 × 17 % = 85 (dollars)
(3) The sales of gold -plated jewelry is exempted from consumption tax, but when gold and silver jewelry and gold -plated jewelry form a complete set of consumer goods retail, the consumption tax should be calculated based on the full sales revenue.
D value -added tax sales tax = 50000 × 17 % = 8500 (dollars)
n (4) Taxation of gold and silver jewelry is calculated according to the "sales" business.
The composition tax price = purchase of original price × (1 profit margin) ÷ (1 -gold and silver jewelry consumption tax rate)
= 500 × 140 × (1 ＋ 6 %) ÷ ÷ ÷ ÷ ÷ ÷ (1-5 %)
= 78105.26 (dollars)
VAT sales tax amount = 78105.26 × 17 % = 13277.89 (dollars)
n n The consumption tax of the appointment = 78105.26 × 5 % = 3905.26 (dollars)
(5) The value of value -added tax sales tax on the sales package, but it does not belong to the scope of taxation of gold and silver jewelry consumption tax, so it is not Seding consumption tax.
The value -added tax sales tax = 200 × 30 × 17 % = 1020 (dollars)
(6) Taxation of gold and silver jewelry with old -fashioned business, the Ministry of Finance, the state, the state The State Administration of Taxation has been published twice. Fiscal and Taxation [1994] No. 095 stipulates that "Taxpayers use gold and silver jewelry sold in the old -fashioned way, and the tax calculation tax is determined according to the actual value -added tax based on the actual value -added tax." Cai taxation [1996] No. 74 " "Notice on the issue of value -added tax issues such as gold and silver jewelry" stipulates that "" Gold and Silver Jewelry can be levied by all VAT with the actual value -added tax that the seller's new business can be collected by the seller. " The tax calculation basis for gold and silver jewelry 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.
The value -added tax sales tax = 800 ÷ (1 17 %) × 17 % = 116.24 (yuan)
34.19 (dollars)
, the value -added tax of this month's value -added tax = output tax
= (17255 ＋ 85 8500 13277.89 1020 116.24) -0
= 40254.13 (dollars)
This consumption tax this month = 5075 200 2500 3905.26 34.19 = 11714.45 (yuan)
n R n is a comprehensive calculation question about the acquiring VAT and consumption tax on the retail section of gold and silver jewelry. Because gold and silver jewelry is different from other taxable consumer goods when levying consumption tax, it should pay attention to its "special nature" when solving the problem.
According to another document issued by the State Administration of Taxation shortly later, if the taxable consumer goods are entrusted to individual operators for processing, the consumer tax shall be paid by the commissioner, and the trustee is not responsible for the deduction of the deal. There are other regulations ".