What are the value added tax, business tax and consumption tax of the tobacco industry?
1. If the enterprise producing tobacco is a general VAT taxpayer, the tax rate is 17%; No business tax shall be paid when there is no VAT non taxable item. 2. Consumption tax: A. For cigarettes, the quota tax rate is 150 yuan per standard case (50000 pieces); Proportional tax rate: 45% if the external transfer price per standard article (200 pieces) is more than 50 yuan; The tax rate is 30% if the price is more than 50 yuan per standard article. B、 The tax rate for cigars is 25%. C、 Cut tobacco, the tax rate is 30%. 3. The calculation formula for general taxpayers is: tax payable=current output tax amount - current input tax amount output tax amount=sales amount × tax rate sales amount=sales amount including tax ÷ (1+tax rate) output tax amount: refers to the value-added tax amount calculated according to sales amount and value-added tax rate when taxpayers provide taxable services. Input tax: refers to the VAT amount paid or borne by taxpayers who purchase goods or accept processing, repair and replacement services and taxable services. Do you understand that?
