Calculation of the composition tax price of golf balls the composition tax price is multifaceted

Relationship between cost profit rate and component taxable price
The component taxable price is multifaceted. For example, the value-added tax component taxable price of the component taxable value = cost (1 + cost profit rate) the component taxable price of consumption tax that constitutes the taxable price = (cost + profit) (1 - consumption tax rate) the sales price we usually refer to generally refers to the price excluding taxHow many tax prices are there in calculating consumption tax? What are the conditions for each
Let's explain it in two steps. First, let's talk about the composition of the taxable price formula you want. In fact, there are only two groups: (cost + profit) / (1- proportional tax rate). The above formula is suitable for taxable products subject to ad valorem consumption tax, including cigars, cut tobacco, firecrackers, fireworks, tires, motorcycles, cars, golf balls and golf equipment, and high-end watchesHow to calculate the component taxable price of non taxable consumer goods
Some special consumer goods that will cause harm to human health, social order and ecological environment due to excessive consumption, such as cigarettes, wine, firecrackers, fireworks, wooden disposable chopsticks, solid wood floors, etc; Luxury goods, non necessities of life, such as precious jewelry and jewelry jade, high-end watches, cosmeticsWhat is "component taxable price"
The provisions of the Provisional Regulations on consumption tax on the constituent taxable prices of consumption tax in accordance with the provisions of the Provisional Regulations on consumption tax (hereinafter referred to as the regulations), the constituent taxable prices shall apply to the calculation of consumption tax in the following cases. ① Taxable consumer goods produced and used by taxpayersThe question of consumption tax: would you like to ask the third question: does the enterprise a have to pay consumption tax when selling golf clubs? Then entrust enterprise C
Therefore, in this question, the supplementary payment of consumption tax on golf clubs by enterprise a should be calculated in two steps. One is to calculate the consumption tax of 80% of the sales, which is calculated according to the sales price excluding tax. The second is to calculate the corresponding consumption tax on the retained 20% according to the method that the entrusted recovery constitutes the taxable price. If you have any questions, you canTax law and consumption tax: a golf equipment factory accepts the entrustment of a club to process a batch of golf equipment
The ball tool factory collects 2808 yuan of processing fee including tax and prepaid auxiliary material fee, which is converted into processing fee and prepaid auxiliary material fee excluding value-added tax =2808/1.17=2400 yuan. The consumption tax collected and paid by the ball tool factory = (8000+2400) / (1-10%) *10%=1155.56 yuanHow to charge for a general Golf Course
Opponents point out that "kolven" is an indoor sport, while golf is an outdoor sport, which is the most basic and essential difference between the two. Moreover, the ball used in "kolven" is larger than ordinary golf, and the club is heavier than the golf club. More importantly, the club used in this sport has no angleHow much does it cost for an individual to mail a set of golf duties from Japan, for example, 4000 Golf tools
A set of golf balls mailed by individuals from Japan should pay customs duties, consumption tax and value-added tax. Tariff: 30% for golf clubs, balls and other golf equipment. Consumption tax rate: 10% for imported goods such as golf equipmentEnterprise a is a general VAT taxpayer of a golf and golf equipment manufacturer
b. For other purposes: if there is a sales price of the same kind of consumer goods, the tax shall be calculated and paid according to the sales price of the same kind of consumer goods produced by the taxpayer. If there is no sales price of the same kind of consumer goods, the tax shall be calculated and paid according to the composition tax priceConsumption tax: Example 9 of the consumption tax law in Chapter III of the explanatory notes a golf tool factory is a general VAT taxpayer
Consumption tax is a tax within price. The sales amount includes consumption tax, but the group price does not. Therefore, the price obtained by dividing the group price by (1 - consumption tax rate) is equivalent to the sales amount