计税价格

应纳税额＝组成计税价格x税率

Tax payable = Composite assessable price * Tax rate

组成计税价格＝关税完税价格+关税+消费税

Composite assessable price = Customs dutiable value + Customs Duty + Consumption Tax

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 .

公式中的“消费税比例税率”，是指卷烟生产企业销售卷烟的实际价格或核定的计税价格所适用的比例税率。

" Proportional tax rate for consumption tax " in the formula means the proportional tax rate applicable to the actual prices or verified taxable prices of the cigarettes sold by cigarette manufacturers .

为此，建议比照增值税的相关规定调整消费税计税价格，调整部分消费品征税环节，改价内税为价外税。

Therefore , the author makes suggestions on regulating price for tax assessment and levy process of some consumables according to the related regulations of value-added tax and further transforming tax included in price into tax excluded in price .

文章指出，三里畈镇在执行税费改革政策时存在着计税面积不准确、计税价格不合理等问题；

Article point out Saliva town have tax area inaccurate , taxing price question such as being unreasonable while carrying out the reform policy of the expenses of taxation ;