Packaging refers to various packaging containers used b […]
Packaging refers to various packaging containers used by manufacturers to package products, such as boxes, drums, cans, bottles, etc. In general product sales activities, packaging is very common with product sales. If companies change this traditional practice, they can effectively reduce the consumption tax burden.
Change "first package and then sell" to "first sale and after packaging"
According to Article 3 of the Provisional Regulations on Consumption Tax: Taxpayers who operate taxable consumer goods at different tax rates shall separately calculate the sales amount and sales volume of taxable consumer goods at different tax rates. If the sales and sales volume are not separately accounted for, or if the taxpayer combines taxable consumer goods with non-taxable consumer goods and taxable consumer goods with different applicable tax rates to form a package of consumer goods, the tax shall be taxed at the highest rate of taxable consumer goods according to the sales amount.
According to the provisions of Article 13 of the Regulations on the Provisional Regulations on Consumption Tax: If the taxable consumer goods are sold together with the packaging materials, regardless of whether the packaging materials are separately priced and accounted for in accounting, they shall be included in the sales of taxable consumer goods. .
Habitually, industrial enterprises sell products, all adopt "first package and then sale". According to the above tax regulations, if it is changed to the “first sale and post-package” method, not only can the consumption tax burden be greatly reduced, but the value-added tax will remain unchanged.
Example: A daily cosmetics factory will produce cosmetics, skin care hair products, small handicrafts, etc. to form a set of consumer goods. Each set of consumer goods consists of the following products: cosmetics include a bottle of perfume 30 yuan, a bottle of nail polish 10 yuan, a lipstick 15 yuan; skin care products include two bottles of 25 yuan, a bottle of mousse 8 yuan, a piece of soap 2 yuan; makeup tools and small crafts 10 yuan, plastic packaging box 5 yuan. The consumption tax rate for cosmetics is 30%, and the consumption tax rate for skin care and hair care products is 17%. The above prices do not include tax.
According to customary practice, the product is packaged and sold to the merchant. The consumption tax should be (30+10+15+25+8+2+10+5)×30%=31.5 (yuan).
If the practice is changed, the above products will be sold separately to the merchants, and then sold by the merchants for external sales. The consumption tax should be: (30+10+15)×30%+(25+8+2)×17%=22.45 ( yuan). The tax rate for each set of cosmetics is 31.5-22.4=9.1 (yuan).
Change the way the package is made
According to the provisions of Article 13 of the Regulations on the Provisional Regulations on Consumption Tax: If the package is sold at the same price as the product, but the deposit is charged, the deposit shall not be taxed in the sales of taxable consumer goods. However, for deposits that are not refunded due to overdue packaging, or have been collected for more than 12 months, they should be incorporated into the sales of taxable consumer goods and pay the consumption tax at the applicable rate of taxable consumer goods.
For the packaged deposits that are sold at the same price as the taxable consumer goods, and if the taxpayer does not return within the prescribed time limit, the sales amount of the taxable consumer goods shall be incorporated into the sales tax at the applicable tax rate of the taxable consumer goods.
If the enterprise wants to save the consumption tax on the packaging, the key is that the packaging cannot be sold along with the product, but should be charged in the form of a “deposit”. The deposit must be recovered within the specified time, and the consumption tax is not included in the sales calculation. .
Example: A car tire factory is a general VAT taxpayer. It sells 5,000 car tires a month, each selling for 500 yuan (excluding VAT). This batch of tires consumes 500 boxes, and the price of each box is 20 yuan (excluding VAT), the consumption tax rate of tires is 10%.
If the enterprise sells the package price together with the tire, the package should be incorporated into the tire price and the consumption tax should be levied. The enterprise should pay the consumption tax (5000×500+20×500)×10%=251000 (yuan).
If the company does not sell the package at a price, but a deposit of 20 yuan per package, the deposit is not subject to the consumption tax on the sales of taxable consumer goods. In this way, the enterprise should pay a consumption tax of 5000 × 500 × 10% = 250,000 yuan.
If the deposit is not recovered within the specified time limit (usually one year), the deposit shall be taxed as sales.
As the deposit received as an out-of-cost fee, it should be a tax-included amount. The deposit should be converted into tax excluding tax-free income. The enterprise should pay a consumption tax of 5000×500×10%+20×500÷ (1+17). %) × 10% = 250854.70 (yuan).
It can be seen that the tire factory can only achieve the maximum tax saving if the deposit is charged in the packing box and the deposit is recovered within the prescribed time limit.