Consumption tax is taken as price internal tax, in our country many products will involve consumption tax. Today, our tax agent office for wholesale cigarette consumption tax collection method to do a description.

1from2015years5month10From now on, cigarette in the wholesale link to collect consumption tax. The tax rate is11%The ratio of the tax rate plus0.005yuan/Branch (250yuan/Box) the fixed rate of tax;

2Sales of cigarettes between wholesalers do not pay consumption tax;

3, cannot offset the previous link has paid consumption tax.

A cigarette wholesale enterprise, mainly engaged in the wholesale and retail of cigarettes,2020years6Month like cigarette retail enterprise wholesaleBcigarette20Box (per box250), the price indicated on the VAT special invoice is50Million, at the same time to cigarette wholesale units salesBcigarette10Case per case250), the price indicated on the special invoice is25Ten thousand yuan, according to the cigarette wholesale enterprise6Monthly sales are subject to consumption tax

Proportional consumption tax:50*11%=5.5wan

Fixed consumption tax:20*250/10000=0.5wan

Total consumption tax:5.5+0.5=6wan

Because the tax policy stipulates that wholesalers do not pay excise tax before, so like cigarette enterprises wholesale enterprisesBcigarette10Cases are not subject to excise duty,

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