4 thoughts on “wholesale jewelry and sunglasses Consumption tax collection link”
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ran jewelry wholesale Consumption tax taxation link: basic provisions 2. Specific regulations for production links (1) The following behaviors of units and individuals other than industrial enterprises are deemed to be taxable The production behavior of consumer goods is levied in accordance with the regulations: la sales of non -taxable products purchased for outsourcing taxable products are sold by consumer taxable products (for example, ordinary skin care cosmetics are sold for high -end skin care cosmetics); ② The low -tax tax payable products purchased for outsourced consumption taxes are sold at high taxable taxes. (2) Self -yield and self -use treatment 3. Specific regulations for commissioning processing links (1) Taxable consumer consumer entrusted processing In the era of the delivery period, the consumption tax was issued; the taxable consumer goods entrusted to the personal processing were paid by the commissioner to pay the consumption tax. (2) Sale of taxable consumer goods that commission the processing recovered ① The client will sell taxable consumer goods that is not higher than the trustees' taxation prices. ; ② The commissioner who sold the tax price higher than the trustee is not directly sold. The consumption tax is required to be declared in accordance with the regulations, and the consumption tax of the trustees will be deducted when the tax is calculated. 4. The specific provisions of the import link If unit and individual import taxable consumer goods, and pay the consumption tax at the time of declaration of imports. 5. Commercial retail gold and silver jewelry The gold and silver jewelry (referred to as "gold and silver platinum diamonds") included in the retail session (referred to as "gold and silver platinum diamond") included: , Silver and gold -based, silver -based alloy inlaid jewelry; (2) diamonds and diamond jewelry; (3) platinum ornaments. Note
wholesale stone jewelry best stire Hello: The consumer tax taxpayer time, do you see it ??
If the taxpayer adopts the settlement method of sale and installment collection, the time of its taxation obligations
, the day of the payment date stipulated in the sales contract.
② Taxpayer adopts the method of pre -collection payment settlement, the time of the tax obligations will be the day when the taxable consumer goods are issued for
.
③ Taxpayers adopt taxable consumer goods sold by the entrusted payment and entrusted banks to collect money. On the day of the collection procedures.
④ Taxpayer adopts other settlement methods, the time of the tax obligations will be sold on the day of sales of
2, taxpayers' self -produced and self -made taxable consumer goods, the time of the tax obligation, is on the day of the transfer of
.
3, the taxpayer retail gold and silver jewelry, the time of the tax obligations is to collect the payment or obtain the sales of the goods
Sample, employee welfare, award
It gold and silver jewelry, etc. In order to transfer the day; On the day of the day.
4. The taxable consumer consumer entrusted by the taxpayer, the time of the taxpayer is the day of the taxpayer
5, taxable consumer goods imported by taxpayers (excluding gold and silver jewelry), the occurrence of its taxpayer
wholesale jewelry stamping The consumption tax collection link is as follows: Pu production and sales link (including commissioned processing business), import links, retail links, wholesale links 1. The taxable consumer goods produced, sold to the outside world, taxed at the time of sales; (2) The taxable consumer should be used for taxable consumers for self -produced and self -produced consumer consumer, not taxable; (3 (3 ) Taxable consumer consumer products for self -produced and self -produced by taxpayers are used for taxation when transferring; (4) Taxable consumer goods processed by the entrusted unit shall be explained to the entity of the commissioner's delivery era. Pay taxes; (5) The taxable consumer consumer that entrusts personal processing shall be paid by the entrusting party to pay the consumption tax. 2. Importation link The import taxable consumer goods should pay tariffs, import consumption taxes and import value -added taxes, which are levied by customs and tax taxes when customs declaration imports. 3. Retailing link This, silver jewelry, diamonds and diamond jewelry, platinum jewelry, etc. In retail links: (1) Taxpayers are engaged in retail business (including the old replacement). Tax; (2) It is used for gifts, sponsorship, fundraising, advertising, samples, employee benefits, rewards, etc., and pay taxes when transferring; (3) Trusted by the trustees during delivery. 4. Wholesale links Since May 1, 2009, a consumption tax levied from the price of cigarette wholesale.
wholesale gold filled jewelry usa The Interim Regulations on the Consumption Tax of the People's Republic of China has clear regulations on the taxation link of consumption tax: It taxable consumer goods produced by taxpayers at the time of sale. Taxpayers' self -produced taxable consumer goods are used for continuous production of taxable consumer goods without tax; for other aspects, tax taxes are used in use. The taxable consumer consumer entrusted by the commissioned processing will be paid taxes on the era of delivery to the commissioner. If the commissioned taxable consumer consumer, if the entrusting party is used for continuous production of taxable consumer goods, the tax tax shall be deducted in accordance with regulations. imported taxable consumer goods are taxed at the time of declaration. The consumption tax of gold and silver jewelry is paid in the sales session. 1. The "A motorcycle manufacturer sells 400 motorcycles on March 5th, and the unit price of each tax does not include 5,000 yuan, and it should be recorded in the monthly consumption tax" should be recorded. In the monthly consumption tax of the month, it will be paid to the tax department by the following month (before April 10). 2. "Also, is the consumption tax paid in the production link, when is it right immediately after the completion? For example, this question is sold on March 5th, is it paid by its sales date?", Production production, production How to pay the consumption tax in the link, the tax law has clearly clarified "taxable consumer goods produced by taxpayers, taxable taxes at the time of sales. The taxpayer's self -produced taxable consumer goods are used for continuous production of taxable consumer goods, not taxable; for other aspects; for other aspects Yes, pay taxes when transferring. "
ran jewelry wholesale Consumption tax taxation link:
basic provisions
2. Specific regulations for production links
(1) The following behaviors of units and individuals other than industrial enterprises are deemed to be taxable The production behavior of consumer goods is levied in accordance with the regulations:
la sales of non -taxable products purchased for outsourcing taxable products are sold by consumer taxable products (for example, ordinary skin care cosmetics are sold for high -end skin care cosmetics);
② The low -tax tax payable products purchased for outsourced consumption taxes are sold at high taxable taxes.
(2) Self -yield and self -use treatment
3. Specific regulations for commissioning processing links
(1) Taxable consumer consumer entrusted processing In the era of the delivery period, the consumption tax was issued; the taxable consumer goods entrusted to the personal processing were paid by the commissioner to pay the consumption tax.
(2) Sale of taxable consumer goods that commission the processing recovered
① The client will sell taxable consumer goods that is not higher than the trustees' taxation prices. ;
② The commissioner who sold the tax price higher than the trustee is not directly sold. The consumption tax is required to be declared in accordance with the regulations, and the consumption tax of the trustees will be deducted when the tax is calculated.
4. The specific provisions of the import link
If unit and individual import taxable consumer goods, and pay the consumption tax at the time of declaration of imports.
5. Commercial retail gold and silver jewelry
The gold and silver jewelry (referred to as "gold and silver platinum diamonds") included in the retail session (referred to as "gold and silver platinum diamond") included:
, Silver and gold -based, silver -based alloy inlaid jewelry;
(2) diamonds and diamond jewelry;
(3) platinum ornaments.
Note
wholesale stone jewelry best stire Hello:
The consumer tax taxpayer time, do you see it ??
If the taxpayer adopts the settlement method of sale and installment collection, the time of its taxation obligations
, the day of the payment date stipulated in the sales contract.
② Taxpayer adopts the method of pre -collection payment settlement, the time of the tax obligations will be the day when the taxable consumer goods are issued for
.
③ Taxpayers adopt taxable consumer goods sold by the entrusted payment and entrusted banks to collect money. On the day of the collection procedures.
④ Taxpayer adopts other settlement methods, the time of the tax obligations will be sold on the day of sales of
2, taxpayers' self -produced and self -made taxable consumer goods, the time of the tax obligation, is on the day of the transfer of
.
3, the taxpayer retail gold and silver jewelry, the time of the tax obligations is to collect the payment or obtain the sales of the goods
Sample, employee welfare, award
It gold and silver jewelry, etc. In order to transfer the day; On the day of the day.
4. The taxable consumer consumer entrusted by the taxpayer, the time of the taxpayer is the day of the taxpayer
5, taxable consumer goods imported by taxpayers (excluding gold and silver jewelry), the occurrence of its taxpayer
, it is the day of the report import.
wholesale jewelry stamping The consumption tax collection link is as follows:
Pu production and sales link (including commissioned processing business), import links, retail links, wholesale links
1. The taxable consumer goods produced, sold to the outside world, taxed at the time of sales;
(2) The taxable consumer should be used for taxable consumers for self -produced and self -produced consumer consumer, not taxable;
(3 (3 ) Taxable consumer consumer products for self -produced and self -produced by taxpayers are used for taxation when transferring;
(4) Taxable consumer goods processed by the entrusted unit shall be explained to the entity of the commissioner's delivery era. Pay taxes;
(5) The taxable consumer consumer that entrusts personal processing shall be paid by the entrusting party to pay the consumption tax.
2. Importation link
The import taxable consumer goods should pay tariffs, import consumption taxes and import value -added taxes, which are levied by customs and tax taxes when customs declaration imports.
3. Retailing link
This, silver jewelry, diamonds and diamond jewelry, platinum jewelry, etc. In retail links:
(1) Taxpayers are engaged in retail business (including the old replacement). Tax;
(2) It is used for gifts, sponsorship, fundraising, advertising, samples, employee benefits, rewards, etc., and pay taxes when transferring;
(3) Trusted by the trustees during delivery.
4. Wholesale links
Since May 1, 2009, a consumption tax levied from the price of cigarette wholesale.
wholesale gold filled jewelry usa The Interim Regulations on the Consumption Tax of the People's Republic of China has clear regulations on the taxation link of consumption tax:
It taxable consumer goods produced by taxpayers at the time of sale. Taxpayers' self -produced taxable consumer goods are used for continuous production of taxable consumer goods without tax; for other aspects, tax taxes are used in use.
The taxable consumer consumer entrusted by the commissioned processing will be paid taxes on the era of delivery to the commissioner. If the commissioned taxable consumer consumer, if the entrusting party is used for continuous production of taxable consumer goods, the tax tax shall be deducted in accordance with regulations.
imported taxable consumer goods are taxed at the time of declaration.
The consumption tax of gold and silver jewelry is paid in the sales session.
1. The "A motorcycle manufacturer sells 400 motorcycles on March 5th, and the unit price of each tax does not include 5,000 yuan, and it should be recorded in the monthly consumption tax" should be recorded. In the monthly consumption tax of the month, it will be paid to the tax department by the following month (before April 10).
2. "Also, is the consumption tax paid in the production link, when is it right immediately after the completion? For example, this question is sold on March 5th, is it paid by its sales date?", Production production, production How to pay the consumption tax in the link, the tax law has clearly clarified "taxable consumer goods produced by taxpayers, taxable taxes at the time of sales. The taxpayer's self -produced taxable consumer goods are used for continuous production of taxable consumer goods, not taxable; for other aspects; for other aspects Yes, pay taxes when transferring. "