Who pays the motorcycle consumption tax? Motorcycle consumption tax refers to who pays the consumption tax. The taxpayer of motorcycle consumption tax is not the consumer but the sales enterprise. However, due to the characteristics of the consumption tax within the price, the consumer becomes the ultimate bearer of the consumption tax, indirectly bears the consumption tax for the sales enterprise, and ultimately becomes the consumer of the consumption tax. The taxpayers of consumption tax are the units and individuals that produce, process, retail and import taxable consumer goods specified in the Provisional Regulations of the People's Republic of China on Consumption Tax within the territory of China. Specifically, it includes: state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, other enterprises, administrative units, public institutions, military units, social organizations and other units, self-employed and other individuals that produce, process, retail and import taxable consumer goods in China. According to the provisions of the Notice of the State Council on Relevant Issues of the Interim Regulations on the Application of Value Added Tax, Consumption Tax, Business Tax and Other Taxes to Foreign invested Enterprises and Foreign Enterprises, foreign-invested enterprises and foreign enterprises that produce, commission processing, retail and import taxable consumer goods in China are also taxpayers of consumption tax. Consumption tax is a kind of tax levied by the state on taxable consumer goods produced, processed, retailed and imported in order to reflect the consumption policy. Consumption tax is a kind of turnover tax levied on units and individuals engaged in the production and import of taxable consumer goods specified in the tax law in China. It is an indirect tax levied on specific consumer goods and consumption behaviors at specific links. Do you understand this explanation?
