Daily chemicals factory sales of 800 boxes of cosmetics, each box with value-added tax price 2340, tax 600,000, consumption tax rate of 30%, asked the amount of consumption tax this answer answer where the 17%
the consumption tax is the price of tax, that is, consumption tax is the operating costs, included in the "sales tax", the calculation method: to the net value of VAT * applicable tax rate, so the above business should pay consumption tax = 160 * 30% 48 million yuan.
value-added tax is the price tax, a simple understanding, that is, should be included in the value-added tax income, excluding sales tax (not business costs), as a general taxpayer, the above-mentioned enterprise tax rate of 17% The above value-added tax is: 800 * 2340 / 1.17 * 17% = RMB 272,000;Excluding tax income = 800 * 2340 / 1.17 = $ 1.6 million;
First of all, the landlord to clear VAT is the price of tax, consumption tax is the basic concept of price tax.
