5 thoughts on “Does the sales of gold bars need to pay the consumption tax?”
Sam
According to the State Administration of Taxation on the Consumer Tax Tax Tax Tax Tax Tax Tax (Guo Taxation [1996] No. 727), the scope of the scope of gold and silver jewelry that levies consumption tax on retail session is as follows: The scope of gold and silver jewelry levied on the retail session does not include gold -plated (silver), gold -packed gold (silver) jewelry, and inlaid jewelry of gold -plated (silver) and gold (silver). The gold, silver jewelry and inlaid jewelry, which adopt gold, gold -plated processes, such as gold, silver jewelry, and inlayed jewelry, such as forging gold, casting gold, complex or jewelry, etc., consumption tax should be levied in the retail link. Therefore, the gold bars sold do not belong to the category of "gold and silver jewelry" and do not levy consumption tax. Extended information: Taxpayers: 1. Taxpayers who consumer taxes are units and units and units and units and units and units and units and units and units and consumer goods stipulated in the "Interim Regulations on Consumption Tax of the People's Republic of China" in China. personal. Specific: 2, state -owned enterprises, collective enterprises, private enterprises, joint -stock enterprises, other enterprises, administrative units, military units, social organizations, social groups and social organizations, and social groups and social organizations in China Other units, individual operators and other individuals. 3. According to the "Notice on the Temporary Regulations on the Application of VAT, Consumption Tax, Business Taxation and other Taxes of Foreign Investment Enterprises and foreign enterprises," Enterprises and foreign companies are also taxpayers for consumption taxes. 4. Consumption tax is a tax levied on taxable consumer goods that reflect the consumption policy and collect taxable consumer goods that are commissioned, commissioned, retail and imported. Consumption tax is an indirect tax levied to units and individuals engaged in taxable consumer goods stipulated in production and import tax laws in China. It is an indirect tax levied to specific consumer goods and consumer behaviors in specific links. Reference information Source: Baidu Encyclopedia-Consumption Tax
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According to the "Temporary Regulations of Consumption Tax" and "Ministry of Finance, the State Administration of Taxation on the Regardless of the Tax Tax Tax Taxation of Gold and Silver Jewelry" (Cai Tax Zi [1994] No. 95) The retail session does not levy consumption tax.
According to the State Administration of Taxation on the Consumer Tax Tax Tax Tax Tax Tax Tax (Guo Taxation [1996] No. 727), the scope of the scope of gold and silver jewelry that levies consumption tax on retail session is as follows:
The scope of gold and silver jewelry levied on the retail session does not include gold -plated (silver), gold -packed gold (silver) jewelry, and inlaid jewelry of gold -plated (silver) and gold (silver).
The gold, silver jewelry and inlaid jewelry, which adopt gold, gold -plated processes, such as gold, silver jewelry, and inlayed jewelry, such as forging gold, casting gold, complex or jewelry, etc., consumption tax should be levied in the retail link. Therefore, the gold bars sold do not belong to the category of "gold and silver jewelry" and do not levy consumption tax.
Extended information:
Taxpayers:
1. Taxpayers who consumer taxes are units and units and units and units and units and units and units and units and units and consumer goods stipulated in the "Interim Regulations on Consumption Tax of the People's Republic of China" in China. personal. Specific:
2, state -owned enterprises, collective enterprises, private enterprises, joint -stock enterprises, other enterprises, administrative units, military units, social organizations, social groups and social organizations, and social groups and social organizations in China Other units, individual operators and other individuals.
3. According to the "Notice on the Temporary Regulations on the Application of VAT, Consumption Tax, Business Taxation and other Taxes of Foreign Investment Enterprises and foreign enterprises," Enterprises and foreign companies are also taxpayers for consumption taxes.
4. Consumption tax is a tax levied on taxable consumer goods that reflect the consumption policy and collect taxable consumer goods that are commissioned, commissioned, retail and imported. Consumption tax is an indirect tax levied to units and individuals engaged in taxable consumer goods stipulated in production and import tax laws in China. It is an indirect tax levied to specific consumer goods and consumer behaviors in specific links.
Reference information Source: Baidu Encyclopedia-Consumption Tax
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If you need to calculate separately, if there is no separate accounting, the consumption tax must be paid in both production and sales links
According to the "Temporary Regulations of Consumption Tax" and "Ministry of Finance, the State Administration of Taxation on the Regardless of the Tax Tax Tax Taxation of Gold and Silver Jewelry" (Cai Tax Zi [1994] No. 95) The retail session does not levy consumption tax.
Of course, the work is paid, and gold is levied on the sales session.