As to whether taxable packaging and deposits are subject to consumption tax, how to calculate the tax is a difficult problem for taxpayers. The sales forms of packaging related to taxable consumer goods mainly include taxable consumer goods, together with the sales of packaging materials, packaging materials for rental and lending, and packaging materials that are sold together with taxable consumer goods and also receive a deposit. Different kinds of packages and deposits are collected, and tax calculation processing is also different. The Implementation Regulations of the Provisional Regulations on Consumption Taxes clearly stipulate this.
1. Packaged goods for sale of taxable consumer goods together with packaging materials
Regardless of whether the package is separately priced or how it is accounted for in accounting, it should be incorporated into the sales of taxable consumer goods in order to pay consumption tax. The extra-costs and overdue deposits charged by the general VAT payers (including the taxpayers themselves or on behalf of other departments) to the purchaser shall be regarded as tax-included income and converted into tax-free income when taxation is collected. The value added tax shall be calculated (the same below). For example, Company A (general taxpayer) sells motorcycles (over 250 ml) and sells them together with packaging, including taxable consumer goods of 20,000 yuan, packaging materials of 2,000 yuan, and taxable consumer goods consumption tax rate of 10%. [20000+2000÷(1+17%)]×10%=2170.94(yuan).
2. Packages that do not charge taxable consumer goods and only collect deposits
The packaging is not sold with the product, but a deposit is charged. This deposit should not be incorporated into the sales of taxable consumer goods, but should be incorporated into taxable consumer goods for deposits that are no longer refundable due to overdue packaging or that have been collected for more than 12 months. Sales revenue is subject to consumption tax at the applicable tax rate for taxable consumer goods. For example, B company (general taxpayer) sells golf equipment to collect a deposit of 23,400 yuan, overdue 12 months did not recover the packaging deposit, consumption tax rate of 10%. The consumption tax is calculated on the general consumer goods when their deposits are overdue and they are converted into income. The deposit for packaging items shall be excise tax = 23,400 yen (1+17%) x 10% = 2,000 yuan.
3. Packages that are sold together with taxable consumer goods and deposits
In actual operations, there are sometimes sales of taxable consumer goods that are packaged and packaged at a price, and at the same time, the deposits are also collected. In this case, the deposit will not be incorporated into the sales tax for the time being. Only consumption tax will be levied on the packaged goods for sale. However, if the taxpayer does not return it within the prescribed time limit, it shall be incorporated into the sales of the taxable consumer goods. The applicable tax rate for tax consumer goods is subject to consumption tax. For example, a C corporation (generally a taxpayer) sells motorcycles (250 ml or more, including a packaging fee of 5,000 yuan) to a mall for a total of 30,000 yuan, and collects a deposit of 3,000 yuan for packaging materials, and the tax rate for consumption tax on consumer goods is 10%. If the deposit is refunded within 12 months, the consumption tax shall be regarded as [25000+5000÷ (1+17%)]*10%=2927.35 (yuan); if company C does not return the deposit within 12 months, it shall include Consumption tax = [25000+(5000+3000)÷(1+17%)]*10%=3183.76 (yuan).
4. Special provisions for packaging of alcoholic products
"Notice of the Ministry of Finance and the State Administration of Taxation on the Taxation of Deposits on Liquor Products Packaging Materials" (Guo Shui Zi [1995] No. 53) stipulates that starting from June 1, 1995, alcoholic products shall be sold to liquor producers. The deposits charged by the packaging, regardless of whether the deposit is returned and how accounting is accounted for, need to be incorporated into the sales of alcoholic products and levied on the consumption tax at the applicable rate of the alcoholic beverages. The deposits charged for the sale of beer and rice wine are handled in accordance with the provisions of the general deposit. For alcoholic beverages other than beer and rice wine, the deposit shall be subject to consumption tax and value added tax upon collection. The deposits charged by beer and rice wine, whether they are overdue or not, are not subject to consumption tax. The reason is that beer and rice wine are collected using a fixed-quota measure. The taxable basis for taxable consumer goods is the sales amount rather than the sales amount. The amount of taxation is directly proportional to the sales amount, which is not directly related to the sales amount. Therefore, when a company sells beer or rice wine, if there is a sale of packaging products or if a deposit is charged, there is no question of accruing consumption tax. The "State Administration of Taxation on Printing and Distributing the "Answer to Consumption Taxes" (Guo Shui Han Fa [1997] No. 306) made it clear that the provisions concerning the taxation of alcoholic beverages apply only to grain spirits and potatoes that have been subject to the excise tax levied by the rate-adjusted method. Liquor and other wines are not applicable to beer and rice wine products that impose excise duties on a fixed-quantity basis. For example, Ding Enterprise (general taxpayer) sold grain white wine in March 2010, excluding the tax price of 20,000 yuan, and received a deposit of 2,000 yuan for packaging materials, a consumption tax rate of 20%, and a consumption tax of 1,000 yuan. The enterprise should pay consumption tax = [20000+2000÷ (1+17%)]*20%+1000=5341.88 (yuan).
1. Packaged goods for sale of taxable consumer goods together with packaging materials
Regardless of whether the package is separately priced or how it is accounted for in accounting, it should be incorporated into the sales of taxable consumer goods in order to pay consumption tax. The extra-costs and overdue deposits charged by the general VAT payers (including the taxpayers themselves or on behalf of other departments) to the purchaser shall be regarded as tax-included income and converted into tax-free income when taxation is collected. The value added tax shall be calculated (the same below). For example, Company A (general taxpayer) sells motorcycles (over 250 ml) and sells them together with packaging, including taxable consumer goods of 20,000 yuan, packaging materials of 2,000 yuan, and taxable consumer goods consumption tax rate of 10%. [20000+2000÷(1+17%)]×10%=2170.94(yuan).
2. Packages that do not charge taxable consumer goods and only collect deposits
The packaging is not sold with the product, but a deposit is charged. This deposit should not be incorporated into the sales of taxable consumer goods, but should be incorporated into taxable consumer goods for deposits that are no longer refundable due to overdue packaging or that have been collected for more than 12 months. Sales revenue is subject to consumption tax at the applicable tax rate for taxable consumer goods. For example, B company (general taxpayer) sells golf equipment to collect a deposit of 23,400 yuan, overdue 12 months did not recover the packaging deposit, consumption tax rate of 10%. The consumption tax is calculated on the general consumer goods when their deposits are overdue and they are converted into income. The deposit for packaging items shall be excise tax = 23,400 yen (1+17%) x 10% = 2,000 yuan.
3. Packages that are sold together with taxable consumer goods and deposits
In actual operations, there are sometimes sales of taxable consumer goods that are packaged and packaged at a price, and at the same time, the deposits are also collected. In this case, the deposit will not be incorporated into the sales tax for the time being. Only consumption tax will be levied on the packaged goods for sale. However, if the taxpayer does not return it within the prescribed time limit, it shall be incorporated into the sales of the taxable consumer goods. The applicable tax rate for tax consumer goods is subject to consumption tax. For example, a C corporation (generally a taxpayer) sells motorcycles (250 ml or more, including a packaging fee of 5,000 yuan) to a mall for a total of 30,000 yuan, and collects a deposit of 3,000 yuan for packaging materials, and the tax rate for consumption tax on consumer goods is 10%. If the deposit is refunded within 12 months, the consumption tax shall be regarded as [25000+5000÷ (1+17%)]*10%=2927.35 (yuan); if company C does not return the deposit within 12 months, it shall include Consumption tax = [25000+(5000+3000)÷(1+17%)]*10%=3183.76 (yuan).
4. Special provisions for packaging of alcoholic products
"Notice of the Ministry of Finance and the State Administration of Taxation on the Taxation of Deposits on Liquor Products Packaging Materials" (Guo Shui Zi [1995] No. 53) stipulates that starting from June 1, 1995, alcoholic products shall be sold to liquor producers. The deposits charged by the packaging, regardless of whether the deposit is returned and how accounting is accounted for, need to be incorporated into the sales of alcoholic products and levied on the consumption tax at the applicable rate of the alcoholic beverages. The deposits charged for the sale of beer and rice wine are handled in accordance with the provisions of the general deposit. For alcoholic beverages other than beer and rice wine, the deposit shall be subject to consumption tax and value added tax upon collection. The deposits charged by beer and rice wine, whether they are overdue or not, are not subject to consumption tax. The reason is that beer and rice wine are collected using a fixed-quota measure. The taxable basis for taxable consumer goods is the sales amount rather than the sales amount. The amount of taxation is directly proportional to the sales amount, which is not directly related to the sales amount. Therefore, when a company sells beer or rice wine, if there is a sale of packaging products or if a deposit is charged, there is no question of accruing consumption tax. The "State Administration of Taxation on Printing and Distributing the "Answer to Consumption Taxes" (Guo Shui Han Fa [1997] No. 306) made it clear that the provisions concerning the taxation of alcoholic beverages apply only to grain spirits and potatoes that have been subject to the excise tax levied by the rate-adjusted method. Liquor and other wines are not applicable to beer and rice wine products that impose excise duties on a fixed-quantity basis. For example, Ding Enterprise (general taxpayer) sold grain white wine in March 2010, excluding the tax price of 20,000 yuan, and received a deposit of 2,000 yuan for packaging materials, a consumption tax rate of 20%, and a consumption tax of 1,000 yuan. The enterprise should pay consumption tax = [20000+2000÷ (1+17%)]*20%+1000=5341.88 (yuan).
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