Q：
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What is the sales price of taxable goods? How to calculate?
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A：
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The sales price of taxable goods refers to the sales price of the goods sold by the manufacturer to the wholesaler in the current month; if there is no intermediate wholesaler, the gross profit of the wholesaler may be deducted; Weighted average calculation. However, those under any of the following circumstances shall not be included in the weighted average calculation:
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Selling at a significantly lower price without justifiable reasons.
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For personal use or when leaving the factory, there is no selling price.
In addition, according to Article 39 of the Commodity Tax Collection Rules, the sales price does not include the price of tax-free goods sold by manufacturers and goods sold by installments over a period of one year.
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Q：
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How to calculate the duty-paid value of the goods shipped by the manufacturer if there is no sales price in the current month?
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A：
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For the goods shipped by the manufacturer, if there is no sales price in the current month, the duty-paid value of the taxable goods in the previous month or the latest month shall prevail; if there is no duty-paid value in the previous month or the latest month, the duty-paid value of similar goods shall be used calculation; if it is a new product and there is no similar product, the manufacturing cost of the product plus profit may be temporarily used as the duty-paid value, and after the sale, the duty-paid value may be calculated based on its sales price and adjusted for collection.
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Q：
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How should manufacturers handle commodity tax registration and product registration?
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A：
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Manufacturers who produce taxable goods should apply to the taxation agency where the factory is located for registration of goods tax manufacturers and product registrations before starting to produce goods. They are described as follows:
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Manufacturer registration: Before starting to manufacture taxable goods, the manufacturer shall fill out the application form for the registration of the establishment of the excise tax manufacturer in accordance with the prescribed format, together with the manufacturer registration form and other documents, and attach the company registration or business registration certification documents, factory Photocopies of the registration certification documents (but not attached for those who are exempted from registration of factory establishment according to the regulations) and 2 copies of the concise floor plan of the factory and warehouse, etc., and send them to the local taxation agency for registration.
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Product registration: Before starting to produce taxable goods, the manufacturer should consult with the local taxation agency to compile the product number and fill in the product registration application form, and check the 4-inch photos of the samples and the usage patterns or packaging paper. 2 copies, to be sent to the local tax bureau for examination and registration.
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Q：
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If there is any change, merger, transfer, dissolution or abolishment of the registration items applied for by the manufacturer of the excise tax, how should the registration be changed or canceled?
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A：
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If the registration items applied for by the manufacturer of taxable goods are changed, or the manufacturer is merged, transferred, dissolved or abolished, it shall apply to the local State Taxation Bureau for modification or cancellation of registration within 15 days from the date of occurrence of the fact, and Pay all taxes due. Explain in 2 points:
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Manufacturer change registration: If there is any change in the items contained in the manufacturer registration form, the manufacturer registration form shall be filled out again within 15 days from the date of the fact, indicating the changed items, and the changed part of the certificate and its photocopy shall be submitted to the location The tax collection agency applies for a modification of the registration.
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Deregistration of the manufacturer: If the manufacturer goes out of business, it shall apply to the local taxation agency for deregistration within 15 days from the date of the fact, and at the same time report the sale or storage of the production machinery and the remaining raw materials. If there are unpaid goods or unpaid goods tax, the tax should still be paid. If there is a violation case, the registration should be canceled only after the case is closed.
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Q：
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How to deal with changes in product registration items and cancellation of registration?
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A：
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Product change registration: For products that have been approved for registration, if there is any change in the registration items, except for changes in the product name, specification, capacity, weight, raw material composition or content, the product registration should be re-applied, and the product should be registered before production. Apply for change registration to the local tax collection agency. If it is only a change to the usage pattern on the package, it may be submitted to the local taxation agency for future reference, and application for change registration is exempted.
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Deregistration of products: When production of a product that has been approved for registration ceases, an application for deregistration shall be filed.
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