Q：
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Which goods should be subject to excise tax?
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A：
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The excise tax regulations list the goods subject to excise tax as follows:
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Rubber tires, but rubber tires for inner tubes, solid rubber tires, manpower and animal power vehicles and agricultural machinery are exempt from duty.
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Cement and substitute cement.
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Beverages, but the pure natural fruit juice, fruit pulp, concentrated sugar syrup, concentrated fruit juice, pure natural vegetable juice, reduced fruit juice, nutritionally enhanced reduced fruit juice, reduced vegetable juice and nutritionally enhanced reduced vegetable juice that meet the national standards are exempt from tax.
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Flat glass, but conductive glass, strengthened glass for mold production, and thin glass with a thickness of less than 1.1 mm for the production of touch panels are exempt from tax.
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Oil and gas.
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Electrical appliances, such as refrigerators, color TV sets, air conditioners, dehumidifiers, video recorders, record players, tape recorders, audio combinations, electric ovens, etc., but humidity regulators used in factories and portable record players below 32 centimeters are exempt from tax .
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Vehicles, such as locomotives and automobiles, but imported vehicles for research and development, special vehicles with special devices for public safety and public health purposes, postal vehicles for mail delivery, tractors equipped with agricultural tools Vehicles, agricultural land transport vehicles that meet the specifications stipulated by the government, and various construction vehicles that do not drive on public roads are exempt from tax.
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Q：
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Who is the excise taxpayer?
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A：
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Goods taxpayers can be divided into the following five situations:
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The person who produces the goods is the manufacturer.
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The entrusted manufacturer of goods shall be the entrusted manufacturer. However, if the entrusted manufacturer is a manufacturer of taxable goods, it may apply to the competent tax authority for the entrusted manufacturer to be the taxpayer.
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For imported goods, it is the consignee, bill of lading or the holder of the goods.
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Courts and other agencies (institutions) who auction or sell taxable goods that have not yet been paid are the auctioneers, buyers, or receivers.
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The person who transfers or diverts the duty-free goods that do not comply with the tax-exempt regulations due to transfer or diversion. However, if the person who transfers or uses it for other purposes is unknown, the taxpayer shall be the owner of the goods.
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Q：
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How should the goods taxpayer declare and pay the goods tax?
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A：
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For commodity tax, the manufacturer shall pay the tax payable to the public treasury before the 15th of the next month for the goods that are shipped out of the factory in the current month, and fill out a tax calculation declaration form in accordance with the format stipulated by the Ministry of Finance, and send it to the locality with the following form Reporting by the tax collection agency:
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Proof of payment certificate.
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Duty-paid price calculation table (cement and oil and gas manufacturers are exempt from inspection).
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Monthly report on production and sales.
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Monthly report on the use of various licenses.
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Monthly report on the use of purchased duty-free raw materials.
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Other forms prescribed by the Ministry of Finance.
Those who have no tax payable shall still report to the local tax collection agency. As for imported taxable goods, the taxpayer shall fill out the goods import declaration form when the goods are imported, declare them to the customs, and the customs shall collect the customs duties.
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Q：
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What should I do if the tax payment certificate, tax exemption certificate and temporary waybill received in advance by the manufacturer are missing or lost?
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A：
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When the tax payment certificate, tax exemption certificate and temporary waybill obtained in advance by the manufacturer are missing or lost, the type, font and number of the missing certificate should be reported to the local taxation agency for future reference.
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Q：
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What are the accounting books that the manufacturer should set up?
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A：
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In addition to setting up and keeping account books and vouchers and accounting records in accordance with the "Accounting Books and Vouchers for Profit-seeking Enterprises Managed by Tax Collection Authorities", manufacturers should also set up detailed ledgers for raw materials, detailed ledgers for finished products, and storage registers. , tax-exempt register, export-processing register, de-factory finishing and modification register, raw material tax-exempt register, commodity tax license register and other auxiliary account books. If the account books originally set up by the manufacturer have the nature and function of the various account books in the preceding paragraph, a comparison table may be prepared and reported to the local taxation agency for approval to continue to use or to increase or decrease as appropriate.
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FAQ
