3 thoughts on “Does our company's trusted processing inlaid gold and silver jewelry pay for consumption tax?”

  1. The company's trusted processing is inlaid with gold and silver jewelry, and the value -added tax is levied in accordance with the "processing" labor service.
    . Legal regulations:
    In enterprises should strictly provide tobacco leaves in accordance with the tax law when they entrust processing tobacco. The consumption tax will be paid to the commissioner's era of delivery. If it is sold directly after the recovery, the consumption tax will not be levied; if the recovery continues to produce cigarette sales, the consumption tax will be calculated based on the number of production in the month.
    . Calculating formula:
    This tobacco -processed smoke wire, calculated taxes based on the sales price of similar cigarette wires of the trustee. If there is no sales price of similar tobacco, the tax calculation price is calculated at the composition tax price. Composition taxation price = (material cost processing fee) ÷ (1 -consumption tax rate).
    . The use of formulas:
    For example: A -tobacco Factory entrusted Mi tobacco factory to process smoke wire on May 3, 2002. Both factories are general taxpayers of VAT. The Jiayan Factory provides 10,000 yuan in tobacco leaves. On May 9th, the M factory charged 4,000 yuan, a value -added tax of 680 yuan, and 1 ton of processing tobacco. Jiayan Factory took back the smoke on May 12. After the smoke is retracted, the accounting scores for cigarette sales are directly sold or continuously processed into cigarette sales as follows:
    If: Factory A (commissioner) Smooth wire is sold directly after the retraction, the price is 30,000 yuan (excluding tax), and it will be opened. VAT invoices, get payment.
    1. When the material is issued on May 3:
    borrowing: entrustment of processing materials 10000
    loans: raw materials 10000
    2. Payment processing time on May 9:
    Borrow: 4000
    The taxable taxes -payable payable (input tax) 680
    loans: bank deposit 4680
    3. When paying for payment and payment of consumption tax on May 12 :
    The consumption tax = (10000 4000) ÷ (1-30 %) × 30 % = 6000
    (yuan).
    Lending: Entrusted with processing materials 6000
    Loan: bank deposit 6000
    4. Receiving tobacco to the warehouse for sale:
    Entrusted with processing materials 20000
    5. Sales Sausa Shri:
    Lending: bank deposit 35100
    Loan: main business income 30000
    ) 5100
    Situation 2: Factory A uses the retracted smoke to be processed into cigarette sales. The monthly sales were 50,000 yuan (the applicable tax rate was 45 %), and the processing of the processing smoke at the beginning of the month had been consumed by 7,000 yuan, and the taxable cigarette thread of the process of commissioning the inventory at the end of the period had paid 3,000 yuan for consumption tax.
    1. The accounting score of the material and payment of the processing fee is the same as the situation.
    2. Because the modified tax law has changed the "recovery of tax deduction law" to "real -consumption tax deduction law". In order to clearly reflect its deduction process in accounting, you can set the "tax deduction" account to pay for generations to pay for generations. The accounting processing when the consumption tax is required:
    borrowing: the tax for deduction -the consumption tax to be deducted 6000
    loan: bank deposit 6000
    ——Stibility 14000
    Loan: commissioned processing materials 14000
    3. The recovered tobacco is processed into cigarettes:
    (1) When obtaining income:
    R n loan: main business income of 50,000
    The taxable taxes -VAT (output tax) 8500
    (2) Calculating consumption tax:
    × 45 % = 22500 (dollars).
    Borrowing: Main business tax and additional 22500
    loans: taxable payment -22500
    (3) Consumption tax for deductible that month = 7000 6000-3000 = 10000 (dollars) Essence
    borrowing: Taxable payment -should be paid 10000
    loan: taxes to be deducted — 10000
    (4) In fact, the consumption tax is actually paid early next month:
    consumer tax amount = 22500-10000 = 12500 (dollars).
    borrowing: taxable payment -should be paid 12500
    loan: bank deposit 12500‍

  2. Generally, if you are processed for gold and silver jewelry for gold and silver jewelry operations (approved by the People's Bank of China), you do not pay it. In addition, consumption tax is paid.

  3. Let me be clear. The processing of the processing of the gold and silver business is based on the subject of the subject, but it is necessary to determine the method of levy in accordance with the client.
    The treatment of different situations:
    The first talk about this: the other party provides raw materials, your company is only responsible for processing and providing accessories
    1. Processing, wholesale, retail units, your party does not need to pay consumption tax
    2. If the other party is other units except the above units, your party shall levy consumption taxes like sales of similar products; Price calculation: (cost processing fee)/(1-5%)*5%
    3. If the other party is a personal consumer, you will temporarily collect the consumption tax according to the processing fee charged.

    It again: You provide all materials, processing products according to the requirements of the other party
    Legage consumption tax.

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