There are two main categories for calculating the consumption tax: first, the amount of tax payable by the ad valorem rating method, the tax payable = sales volume tax rate, the total sales price and the extra cost charged by the taxpayers to sell the taxable consumer goods to the purchaser, excluding the VAT collected from the purchaser.

The extra cost refers to the funds, fund raising fees, profits, subsidies, liquidated damages and commission fees, packing fees, reserve fees, premium charges, pportation and handling charges, and the fees collected on behalf of the collection and other properties.

However, there are opportunities for tax avoidance under the following circumstances: first, the taxpayers' self produced and self occupied taxable consumer goods are determined according to the selling price of similar consumer goods. At the time of confirmation, the consumption tax can be saved according to the price at a lower price.

The composition tax rate is: the composition tax price = (cost plus profit) + (1- consumption tax rate). From the angle of tax avoidance, we should reduce the cost and profit, which is conducive to tax saving.

Second, when the processing of taxable consumer goods is processed, the sales volume is determined by the price of the same kind of consumer goods of the trustee. At this point, the client can cooperate with the trustee to get the opportunity of tax avoidance when determining the price, and use the price as a tax avoidance measure.

No sales price of similar consumer goods shall be determined according to the composition tax value.

The taxable price is: the composition tax price is the tax rate = (material cost + processing fee) (1- consumption tax rate). In the above composition tax price, material cost and processing fee have the tax avoidance opportunity. The entrusting party can get the assistance of the trustee to compress the material cost and the processing cost, thereby saving the consumption tax.

Third, import taxable consumer goods, according to the composition of the tax price, the composition of the tax price is: the composition of the tax rate is: the price of tax is tax (= customs duty + tariff). (1- consumption tax rate). In the above formula, the tariff and consumption tax rate does not have a tax avoidance machine. However, the customs value of the tariff has a strong elasticity, and therefore has a tax avoidance opportunity. Generally speaking, the smaller the duty paid price is, the more favorable it is for tax avoidance. Therefore, the tax evasion should be reduced as far as possible, and other factors that constitute the duty paid price will be recognized by the customs.

Fourth, taxpayers who do not deduct the value added tax from the sales volume of taxpayers or the amount of taxes and VAT receipts that are not allowed to issue VAT invoices should be converted into sales excluding value-added tax. The conversion formula is: Sales of sales of 1+, VAT sales, and (value added tax rate). There are two points worth considering in the above formula: one is the sales tax with VAT as the tax basis of consumption tax; the two is that the sales volume of vvvc can be changed directly through the formula without tax avoidance planning.

These two situations are not conducive to saving the excise tax on enterprises.

Wei