The "Tian Long cigarette factory" is a large state-owned enterprise in A city. Since its establishment, it has been a large taxpayer in the city of A. The sales situation of the June 1996 and July long cigarette factory is as follows: 1. sales of cigarette products from the cigarette factory are 1 million yuan, including 250 thousand yuan for the buyer when purchasing cigarettes, 100 thousand yuan for collecting funds, 50 thousand yuan for the packing fee, and the freight invoice for the shipping department is issued to the buyer, but the tobacco factory has handed over the invoice to the buyer, and it is 50 thousand yuan equivalent external cost for pportation and handling charges.

The 2. class cigarette factory in July was produced by cigarette factory.

The total value of tobacco was 100 thousand yuan, and the sales volume of cigarettes was 200 thousand yuan.

B is commissioned by the cigarette factory of B city to process cigarettes.

In the tin long cigarette factory, two kinds of cigarettes worth 600 thousand yuan were produced by using tobacco produced by B city cigarette factory.

The processing fee is 100 thousand yuan.

The tax authorities, when approving the tax payable of tin long cigarette factory, should be calculated as follows: (1) the amount of consumption tax payable in June should be 100 (50% yuan) = 50 (10000 yuan), and (2) the amount of consumption tax payable in July should be (10+20) 50% 50% = 15 (10000 yuan), A (3) be commissioned to manufacture cigarettes, and the amount of the consumption tax payable should be 60 (50%) = 30 (10000 yuan). In response to this, the long cigarette factory dissenting and apply for reconsideration to the tax authorities of C city. A City

Analysis of the sales volume of 1. taxable consumer goods.

The fifth article of the Provisional Regulations on the consumption tax of the People's Republic of China stipulates that the consumption tax shall be calculated from the price rate or the amount of the amount.

The formula for calculating the tax payable is as follows: the tax payable calculated by the ad valorem rating method is the sales amount tax rate, the tax payable calculated from the quota method = the sales volume * unit tax amount, the tax payer sold by the taxpayer, and the sales amount calculated in foreign exchange shall be calculated according to the foreign exchange market price RMB.

According to the sixth provision of the regulations, the sales amount stipulated in the fifth regulation of this Regulation shall be the total price and extra charges charged to the purchaser by the taxpayer selling the taxable consumer goods.

The fourteenth provision of the regulations for the implementation of the Provisional Regulations of the People's Republic of China on consumption tax stipulates that the "extra charges" referred to in regulation sixth refer to funds, fund-raising fees, refunded profits, subsidies, liquidated damages (interest on deferred payment), fees, packing charges, reserve fees, pportation and handling charges, collection fees, collection agents and other kinds of extra charges.

However, the following items are not included: first, the freight invoice of the shipping department is issued to the buyer.

Two, taxpayers pfer the invoice to the buyer.

Other fees, regardless of whether they belong to taxpayers' income, should be incorporated into sales tax.

The thirteenth rule is: if the package is not priced with sales, instead of a deposit, the deposit should not be taxed in the sales volume of taxable consumer goods.

According to the above provisions, the tax authorities of A city made two mistakes in determining the taxable sales volume of the long rolling tobacco factory, one of which was to open the shipping department to the buyer, but the freight company pferred the invoice to the buyer's freight and entered the sales volume. Second, the deposit was included in the sales volume.

The correct calculation is as follows: (100-5-5) x 5%, 45 = 10000 yuan, 2. yuan, and seventh of the detailed rules for the implementation of the Provisional Regulations on consumption tax. The taxable consumer goods commissioned processing refers to the main materials supplied by the client, and the trustee only charges taxable consumer goods processed and processed with some auxiliary materials.

According to this regulation, the behavior of tin long cigarette factory should belong to the act of commission, rather than the sale of self made taxable consumer goods.

In this regard, the tax authorities can only levy VAT on Tian Long cigarette factory, and can not increase the consumption tax again.

The amount of value added tax payable shall be: 20, 17% = 3.4 (10000 yuan), "3.", "3. rules for the implementation of the Provisional Regulations on consumption tax", article sixth stipulates that taxpayers' self produced consumer goods for continuous production of taxable consumer goods shall be regarded as direct materials for the production of final taxable consumer goods and constitute the final product of taxable consumer goods.

According to this regulation, the production of class a cigarettes by the tin long cigarette factory should not be taxed.

The tax authorities can only calculate the consumption tax on their final product entities - class a cigarettes. The taxable amount is calculated as follows: 20, 50% = 10 (10000 yuan): A, the tax authorities of the tax authorities of the city. The case shows that they do not know the tax law and do not study the tax law carefully. Maybe they know the tax law, but they have always lost the tax law.

For example, the Tian Chang cigarette factory commissioned two cigarette products for a cigarette factory in B city. They not only increased the amount of consumption tax, but also did not distinguish the tax rates of class A and class C cigarettes, but unified the highest tax rates. This is a mistake. If they want to levy taxes on taxable consumer goods produced by Tian Long cigarette factory, they do not determine the tax rate of tobacco, but levy on the rate of class a cigarettes, causing taxpayers to suffer heavy losses.