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利用委托加工方式减轻消费税负担是消费税税收筹划的常用方法。这种方法的基础是委托加工和自行加工的计税依据不同。自行加工的计税依据是产品销售价格,而委托加工的计税依据一般是组成计税价格。而组成计税价格一般总是要低于产品销售价格,这就意味着纳税人采用委托加工方式比自行加工要少纳消费税。此外,对于生产多种应税消费品的企业,先销售后包装,也是减轻消费税负担的常用方法。
The use of commissioned processing methods to reduce the burden of consumption tax consumption tax is the common method of tax planning. The basis of this method is the difference between the tax bases on which processing and self-processing are commissioned. The basis of self-processing tax is the product sales price, and commissioned by the tax calculation is generally based on the composition of the tax price. The composition of the tax price is always lower than the sales price of the product, which means that taxpayers use commissioned processing less than the self-processing to pay the consumption tax. In addition, for the production of a variety of taxable consumer goods business, the first sale of packaging, consumption tax is to reduce the burden of the common method.