5 thoughts on “Gold and silver jewelry are calculated based on the new value -added tax”

  1. Calculate VAT based on the old -fashioned gold and silver jewelry, calculate the value -added tax based on the actual tax price.
    The value -added tax should be paid = the non -tax difference of the old replacement new supplement*VAT rate
    "Notice of the State Administration of Taxation of the Ministry of Finance on the collection of value -added tax issues such as gold and silver jewelry" (Fiscal and Tax [1996] Article 74 stipulates that considering the special circumstances of gold and silver jewelry with the old replacement of the old business, the new business of gold and silver jewelry can be levied according to the entire price of value -added taxes that the seller's actual value -added tax.
    According to the above provisions, the enterprise can pay VAT based on the difference in the old -fashioned gold jewelry. Calculate the value -added tax and consumption tax accounting as follows:
    : inventory goods, etc. (old jewelry)
    inventory cash, etc. Business income (inverted)
    The taxes and fees should be paid for value-added tax (output tax)
    borrowing: tax and additional --- consumption tax
    --- Pay consumer tax
    extension information
    The account and tax processing of gold and silver jewelry packaging materials
    1. Accounting processing of selling packaging materials with the same gold and silver jewelry:
    borrowing: bank deposit and other
    loans: main business income
    The taxes and fees payable --- Value-added tax (output tax)

    loan: taxes and fees should be paid for consumption tax
    2, accounting processing of separate pricing packages with the same gold and silver jewelry:
    borrowing: bank deposit, etc. Business income
    The taxes and fees should be paid for value-added tax (output tax)
    borrowing: tax and additional --- consumption tax
    Consumption tax
    Reference materials Source: Baidu Encyclopedia-VAT
    Reference Data Source: Baidu Encyclopedia-Accounting Division

  2. Gold and silver jewelry are calculated on the consumption tax based on the actual payment of the newly charged, that is,
    The consumption tax should be paid = the difference between the old replacement new supplement/(1 17%)*5%
    Notice of the State Administration of Taxation on Adjusting Tax Tax Tax Tax Tax Taxation links "((94) Fiscal Tax No. 095) Article 7" Tax calculation basis "provides: taxpayers use the old replacement new (including renovation and restructuring) Gold and silver jewelry shall determine the consumption tax based on the total price of the value -added tax that does not include the actual value -added tax.

  3. The original text of the VAT is that the taxpayer adopts the sales of goods (except for gold and silver jewelry) in the old -fashioned method, and the sales price shall be determined according to the sales price of the new goods at the same time.
    Therefore, the gold and silver jewelry pays the VAT with the difference. But your question is very coincidental, the two answers are the same

  4. VAT: "Considering the special circumstances of gold and silver jewelry with old -fashioned new business, the new business of gold and silver jewelry can be levied according to the actual value -added tax that the sales party's actual value -added tax can be levied."

    Consumption tax: "Taxpayers adopt gold and silver jewelry sold by the old replacement (including renovation and restructuring), and the consumption tax shall be levied on the basis of the total value of the value -added tax shall be charged according to the actual value -added tax." r

    So the basis for calculating value -added tax and consumption tax is all "the actual price that does not contain value -added taxes". This question is 3700/(1 17%), and the consumption tax is 158.12 yuan.

    The difference between increasing and elimination is "yes", and the regulations for consumption are "should" -that is, necessary.

  5. Treatment of the new VAT with the old replacement

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