How to calculate and pay consumption tax on the ho

How to calculate and pay consumption tax on packaging materials and their deposits

whether and how to calculate consumption tax on taxable packaging materials and deposits is a difficult problem for taxpayers. The sales forms of packaging related to taxable consumer goods mainly include taxable consumer goods together with the packaging sold, the packaging rented out, the packaging sold with taxable consumer goods and charged with a deposit. The types of packages and deposits collected are different, and the tax calculation and treatment are also different. The detailed rules for the implementation of the Provisional Regulations on consumption tax clearly stipulates this

1. The packages sold by taxable consumer goods together with packages

regardless of whether the packages are priced separately and how they are accounted for in accounting, they should be included in the sales of taxable consumer goods to pay consumption tax. The extra price fees and overdue packaging deposits charged by general VAT taxpayers (including taxpayers themselves or on behalf of other departments) to the buyer shall be regarded as taxable income, which shall be converted into non taxable income and incorporated into sales volume for value-added tax (the same below). For example, enterprise a (general taxpayer) sells the maximum stress value (more than 250 ml) of motorcycle materials before fracture, together with the packaging, including 20000 yuan of taxable consumer goods, 2000 yuan of packaging, and the consumption tax rate of taxable consumer goods is 10%, so the consumption tax payable by the enterprise = [20000+2000 (1+ column 2, 17% of the key research areas of new energy automotive materials and biomedical materials)] 10%=2170.94 (yuan)

2. Packages that are not sold with taxable consumer goods and only receive a deposit

packages are not priced and sold with products, but receive a deposit. This deposit shall not be included in the sales of taxable consumer goods for taxation, but for the deposit that will not be returned due to overdue uncollected packaging or has been collected for more than 12 months, it shall be included in the sales of taxable consumer goods and consumption tax shall be paid according to the applicable tax rate of taxable consumer goods. For example, enterprise B (general taxpayer) charges 23400 yuan of packaging deposit for selling golf tools, and fails to recover the packaging deposit after 12 months, and the applicable consumption tax rate is 10%. When the deposit of general consumer goods is converted into income after expiration, consumption tax will be levied, and the consumption tax payable on the deposit of packaging =23400 (1+17%) 10% =2000 (yuan)

3. Packages that are sold with taxable consumer goods and receive a deposit

in actual operation, sometimes there is a phenomenon that taxable consumer goods with packaging and the packaging has been priced are sold and the packaging deposit is collected at the same time. In this case, the deposit will not be included in the sales tax for the time being, and consumption tax will be levied only on the packaging sold at a fixed price, but if the taxpayer fails to return it within the specified time limit, it shall be included in the sales of taxable consumer goods and consumption tax shall be paid according to the applicable tax rate of taxable consumer goods. For example, enterprise C (general taxpayer) sells motorcycles (more than 250 ml, including packaging fee of 5000 yuan) to a shopping mall for a total of 30000 yuan, and charges a packaging deposit of 3000 yuan. The consumption tax rate of taxable consumer goods is 10%. If enterprise C refunds the deposit within 12 months, the consumption tax payable = [25000+5000 (1+17%)] 10%=2927.35 (yuan); If enterprise C fails to return the deposit within 12 months, the consumption tax payable = [25000+ (5000+3000) (1+17%)] 10%=3183.76 (yuan)

4. Due to the special provisions on the packaging of alcohol products, the notice of the Ministry of Finance and the State Administration of Taxation on the taxation of the deposit for the packaging of alcohol products (Guo Shui Zi [1995] No. 53) stipulates that from June 1, 1995, the deposit for the packaging of alcohol products collected by alcohol production enterprises for the sale of alcohol products, regardless of whether the deposit is returned or not and how the accounting is calculated, All of them shall be included in the sales volume of alcohol products and consumption tax shall be levied according to the applicable tax rate of alcohol products. The deposit collected from the sale of beer and rice wine shall be handled according to the provisions of general deposit. For other alcoholic products other than beer and rice wine, consumption tax and value-added tax will be levied when the deposit is collected. No consumption tax will be paid on the deposit of packaging materials collected for beer and rice wine, whether overdue or not. The reason is that consumption tax is levied on beer and yellow rice wine by specific quota method. The tax basis of taxable consumer goods is the sales volume rather than the sales amount. The amount of tax is directly proportional to the sales volume, but has no direct relationship with the sales amount. Therefore, when enterprises sell beer and yellow rice wine, there is no problem of levying consumption tax if they sell packages or collect deposits. The notice of the State Administration of Taxation on printing and distributing answers to consumption tax issues (Guo Shui Han Fa [1997] No. 306) makes it clear that the provisions on the taxation of alcohol packaging materials are only applicable to grain Baijiu, potato Baijiu and other wines subject to ad valorem consumption tax, but not to beer and rice wine products subject to specific quota consumption tax. For example, Ding enterprise (general taxpayer) sold grain Baijiu in March 2010, excluding the tax price of 20000 yuan, and charged an additional packaging deposit of 2000 yuan. The applicable tax rate of consumption tax is 20%, and the consumption tax levied by volume is 1000 yuan. The consumption tax payable by the enterprise = [20000+2000 (1+17%)] 20%+1000=5341.88 (yuan)