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对于委托加工产品,税法规定:基建单位、其他单位和个体经营者,一律于提货时代扣代缴产品税;对于商业企业、外贸企业、物资企业和供销企业,一律于委托方收回后向委托方所在地税务机关纳税;工业企业以自产的产品用于基本建设,专项工程和生活福利设施的,无论是商品产品或非商品产品均应缴纳产品税。由于委托加工产品和工业企业自产自用的非商品产品一般没有出厂价格也没有同类产品销售价可资比照,因此,应按组成价格计税。组成计税价格的计算公式是: 组成计税价格=(原材料成本+加工费)÷(1-产品税税率) 应纳税额=组成计税价格×产品适用税率在实际工作中,为了简化计算手续,可先计算出换算率,再计算应纳税额。委托加工产品的已知条件只是加工费和产品适用税率,原材料价格可向委托方索取或按国拨价格拟定,也可算做已知条件,设原材料价格、加工费、税金为100％,设税
For commissioned products, the tax law stipulates that infrastructure units, other units, and self-employed persons will be deducted from the product tax in the era of delivery; for commercial enterprises, foreign trade companies, material companies, and supply and sales companies, all of them will be recovered by the entrusting party and The tax authorities in the locality pay taxes; industrial products that are produced by themselves for basic construction, special projects, and welfare facilities are subject to product taxes, regardless of whether they are commodity products or non-commodity products. Since the non-commodity products of commissioned processing products and industrial enterprises for their own production and use are generally free of ex-factory prices and are not comparable to the sales price of similar products, they should be taxed at the constituent prices. The formula for calculating the taxable price of a component is: compositional taxation price = (raw material cost + processing fee) ÷ (1-product tax rate) tax payable = component taxable price × product applicable tax rate In actual work, in order to simplify the calculation procedure You can calculate the conversion rate first, and then calculate the taxable amount. The known conditions for processing of processed products are processing fees and applicable tax rates for products. Raw material prices can be obtained from the entrusting party or determined according to the country’s allocated prices. It can also be regarded as a known condition. The price of raw materials, processing fees, and taxes are set at 100%.