How is the consumption tax calculated?

1, ad valorem taxable amount = taxable consumer goods sales × applicable tax rate 2, specific tax taxable amount = taxable consumer goods sales × applicable tax standard 3, self-produced taxable consumer goods (1) used for continuous production of taxable consumer goods are not taxed; (2) Other uses: if there is a similar sales price of consumer goods, the tax shall be calculated according to the sales price of similar consumer goods produced by taxpayers; If there is no sales price of similar consumer goods, tax shall be calculated according to the composition of taxable value.

Legal objectivity:

Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax: If a taxpayer has an obvious low price as mentioned in Article 7 of the Regulations without justifiable reasons, or fails to sell the goods listed in Article 4 of these Detailed Rules as sales, the sales amount shall be determined in the following order: (1) According to the average selling price of similar goods of the taxpayer in recent years; (2) According to the recent average selling price of similar goods by other taxpayers; (3) According to the composition of taxable value. The calculation formula of taxable value is: component taxable value = cost ×( 1 cost profit rate). Goods subject to consumption tax shall be subject to consumption tax in taxable value. The cost in the formula refers to the actual production cost of selling self-produced goods and the actual purchase cost of selling purchased goods. The cost profit rate in the formula is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Legal basis: Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax. Where a taxpayer has an obvious low price as mentioned in Article 7 of the Regulations without justifiable reasons, or fails to sell the goods listed in Article 4 of these Detailed Rules as sales, the sales amount shall be determined in the following order: (1) It shall be determined according to the average selling price of similar goods of the taxpayer in the near future; (2) According to the recent average selling price of similar goods by other taxpayers; (3) According to the composition of taxable value. The calculation formula of taxable value is: component taxable value = cost ×( 1 cost profit rate). Goods subject to consumption tax shall be subject to consumption tax in taxable value. The cost in the formula refers to the actual production cost of selling self-produced goods and the actual purchase cost of selling purchased goods. The cost profit rate in the formula is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).