应税消费品

关于应税消费品已纳税额扣除问题的探讨

Discussion on Deduction from the Paid Taxes of Excisable Consumable

自产自用应税消费品业务中的流转税会计问题

Some Problems of Tax Accounting about Self-produced and Self-used Taxable Consumer Goods

纳税人生产的应税消费品，于销售时纳税。

Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales .

出口应税消费品的免税办法，由国家税务总局规定。

The measures for exemption of exported taxable consumer goods shall be regulated by the State Administration for Taxation .

委托加工的应税消费品，按照受托方的同类消费品的销售价格计算纳税；

Taxable consumer goods sub-contracted for processing shall be assessed according to the selling price of similar consumer goods of the sub-contractor .

对纳税人出口应税消费品，免征消费税；国务院另有规定的除外。

For taxpayers exporting taxable consumer goods , the Consumption Tax shall be exempt , except as otherwise determined by the State Council .

委托加工的应税消费品，由受托方在向委托方交货时代收代缴税款。

For taxable consumer goods sub-contracted for processing , the tax shall be collected and paid by the sub-contractor upon delivery to the contractor .

纳税人进口应税消费品，应当自海关填发税款缴纳证的次日起七日内缴纳税款。

Taxpayers importing taxable consumer goods shall pay tax within seven days after the completion and issuance of the tax payment certificates by the customs office .

委托加工的应税消费品，由受托方向所在地主管税务机关解缴消费税税款。

For taxable consumer goods sub-contracted for processing , the Consumption Tax due shall be paid to the local competent tax authorities where the sub-contractors are located .

进口的应税消费品，由进口人或者其代理人向报关地海关申报纳税。

For imported taxable consumer goods , the tax shall be reported and paid by the importers or their agents to the customs offices where the imports are declared .

未分别核算销售额、销售数量，或者将不同税率的应税消费品组成成套消费品销售的，从高适用税率。

If no such separate assessments are made or if different taxable consumer goods of different tax rates are marketed in packages , a higher rate shall be applied .

纳税人应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核走其计税价格。

Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification , the taxable value shall be determined by the competent tax authorities .

委托加工的应税消费品，委托方用于连续生产应税消费品的，所纳税款准予按规定抵扣。

For taxable consumer goods , sub-contracted for processing used by the contractor for the continuous production of taxable consumer goods , the tax paid can be credited in accordance with the regulations .

本条例第五条规定的销售额，为纳税人销售应税消费品向购买方收取的全部价款和价外费用。

The " sales amount " as stipulated in article 5 of these Regulations shall be the total consideration and other charges receivable from the buyer for the taxable consumer goods sold by the taxpayer .

纳税人销售的应税消费品，以外汇计算销售额的，应当按外汇市场价格折合成人民市计算应纳税额。

For taxable consumer goods sold by taxpayers where the sales amounts are computed in foreign currencies , the taxable amounts shall be converted into Renminbi according to the exchange rates prevailing in the foreign exchange market .

纳税人自产自用的应税消费品，用于连续生产应税消费品的，不纳税；用于其他方面的，于移送使用时纳税。

For self-produced taxable consumer goods for the taxpayer 's own use in the continuous production of taxable consumer goods , no tax shall be assessed ; tax shall be assessed when the goods are transferred for other use .