Hogan Schuhe im Internet kaufen ein Erfahrungsberi

Dies ist ein Erfahrungsbericht von Stefan aus Zürich,C Hearts of Cartier Necklace in Stainless steel with 14k Rose Go, Stefan hat im Internet nach Designerschuhen gesucht und wollte sich Herrenschuhe von oben kaufen. Das Stefan begeisterter Leser unseres Blogs was hat er uns geschrieben hat uns gebeten sein Erfahrungsbericht veröffentlichen was wir hiermit tun. Wir wünschen viel Spaß beim Lesen.
Hallo ich bin Stefan aus Zürich und ich schreibe hier über meinen Kauf von Hogan Schuhen. Ich kannte die Marke erhoben bisher aus dem Fernsehen und aus verschiedenen Designerzeitschriften und fand die Herrenschuhe Kollektionen immer sehr ansprechend und sehr angenehm. Da es nun in Zürich und Umgebung leider kein passendes Geschäft für Hogan Schuhe gibt habe ich mich dazu entschlossen Internet nach Hogan Sachen zu suchen.
Nach langem Suchen auf verschiedenen Seiten kommen die auch ein relativ großes Angebot an oben schon präsentiert haben ich hab mich also auf der Designerschuhe Seiten umgeschaut und mir die verschiedenen Schuhe Kollektionen angeschaut. Das da mehr das Angebot des Designershops gut gefiel habe ich mich dazu entschlossen diese Schuhe bestellen und einige Tage später waren sie auch in meinem Postkasten angekommen.
Ich war sehr begeistert über den Service des Designershops. Die Ware wurde schnell versand und die Schuhe passten mir perfekt und sahen auch sehr gut aus,Leve Necklace White gold, und ich habe schon viele Komplimente für die Designer Herrenschuhe,cartier love charity bracelet 2010, erhalten. Dummerweise kaufe ich sooft Herrenschuhen Internet,cartier radiant cut three stone ring, rechtlich sicher bin ob die Angepasst. Da ich allerdings vor der Schuhe Bestellung die Kundenhotline des Designershops angerufen habe wurde mir versichert dass diese Schuhe auch passen und ich war sehr glücklich darüber als sie sie in Postkasten hat.
Die gute Hogan Schuhe sind ein ideales Weihnachtsgeschenk und da ich nächste Woche auch nach Dubai auf Geschäftsreise geben sind diese Schuh für mich sehr gut ich dort sehr gut angezogen werden sein muss insgesamt war dies eine sehr positive Erfahrung und ich freue mich darauf dass ich die nächsten Hogan Schuhe wahrscheinlich welchen Zukunft weiterhin schon Internet bestellen und hab schon ein Auge auf die neue Kollektion von Tods.
Ich habe vor Jahren schon einmal Tods Schuhe und Herrenschuhe gekauft und bin seitdem begeisterter Fan der Kollektion,cartier santos strap, die Schuhe passen nicht nur sehr gut sie sind noch gut aus und sind hervorragend verarbeitet im nächsten Eintrag der ich darüber erzählen bis dann…

consumption tax (Consumer tax). Government tax on the consumer goods can be collected from wholesalers or retailers. Sales tax is a typical indirect taxes. Consumption tax is a tax reform in 1994, the new setting in the turnover tax, a tax.
directory
consumption tax definition of consumption tax taxpayers consumption tax features of consumption tax levy scope of consumption tax tariff rate of cigarettes by the standard adjust the wholesale segment to levy 5% ad valorem excise tax based on consumption tax method of consumption tax tax tax aspects of the retail aspects of production processes import the special consumption tax consumption tax consumption tax consumption tax in Japan the meaning of the PRC Provisional Regulations on Consumption Tax Consumption Tax Consumption Tax is based on the definition of consumer goods (consumer behavior) as the taxable amount of the circulation of the various tax collectively. Consumption tax is the VAT on goods on the basis of universal,skechers outlet, select a small number of consumer goods, then impose a tax,
consumption tax
mainly to adjust the product structure, the orientation guide to ensure that state revenues. The scope of the existing levy of consumption tax include: tobacco, alcohol, and alcohol, firecrackers, fireworks, cosmetics, oil, precious jewelry and jade jewelry, golf balls and equipment, luxury watches, yachts, disposable wooden chopsticks, wood flooring, car tires , motorcycles, cars and other tax items, and some tariff further divided into several sub-headings. The implementation of the tax price of consumption tax, only in the taxable consumer goods production, commission processing and payment of import in the future wholesale, retail and other sectors, because the consumption tax has been included in the price, so do not have to pay consumption tax, the tax ultimately borne by consumers . In the consumption tax on January 1, 1994, after the formal introduction, some people think that the consumption tax is the additional commodity tax, it will cause price increases, in fact, this is a misunderstanding. According to the tax system design, product consumption tax is to levy the original product tax or value-added tax, was replaced by the levy of consumption tax, the original of these products have relatively large decline in the tax burden, in order not to cause decline in revenue due to tax reduction, need to drop some of the tax burden imposed a consumption tax by another remedy. Therefore, the consumption tax is the conversion of old and new tax revenue, although consumer goods consumption tax or value added tax,skechers shoes online, but basically maintained the pre-reform tax levels. Consumption tax levied on a small number of consumer goods should not be a factor in rising prices. Consumption tax consumption tax the taxpayer is a taxpayer within our production, processing, retail and import the Including: in China in the production, processing,skechers shape ups, retail and consumer goods imported taxable state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, other enterprises, administrative units, institutions, military units, social groups and other units, individual operators and other individuals. According to consumption tax is the taxpayer. Consumption tax is a national policy to reflect the consumption, production, processing, retail and import of a tax levied on taxable consumer goods. Consumption tax in China is engaged in the production and export of consumer goods, tax law, taxable units and individuals of a turnover tax levied is for specific consumer goods and consumer behavior in a specific part of an indirect tax levied. The characteristics of a consumption tax, consumption tax to the tax law,shape up skechers, levied on specific products. The country [1] family can macro-industrial policy and consumer policy, requirements, destinations, and focused selection of some consumer goods consumption tax, in order to appropriately limit the consumption of certain special needs of consumer goods; 2, according to different products with different design rate, the same product the same tax; 3, the consumption tax is-money tax, is the price of components; 4, Consumption Tax shall the rate on and from the amount of fixed and ad valorem from the amount of compound levied three methods taxed 5, consumption tax part of a unitary 6, shift the burden of consumption tax revenue ultimately passed on to consumers the scope of consumption tax consumption tax levy collection includes five types of products:
consumption tax luxury
The first: some over- consumption will affect human health, social order and ecological environment, the special hazards of consumer goods, tobacco and alcohol, firecrackers, fireworks, etc.; the second category: luxury, non-necessities, such as expensive jewelry, cosmetics, etc.; III : high energy and high-end consumer products such as cars, motorcycles, etc.; fourth category: non-renewable and alternative oil consumer, such as gasoline, diesel, etc.; fifth: meaning of certain financial products, such as automobile tires, skin care hair care products and so on. March 21, 2006, the Chinese Ministry of Finance, State Administration of Taxation jointly issued a circular on the consumption tax items and rates were adjusted
disposable wooden chopsticks
whole. The correction is added golf balls and equipment, luxury watches, yachts, disposable wooden [2], chopsticks, wooden floor and other tax items; abolition of the Taxable items of consumption tax consumption tax rate of 14 tariff lines were set, in which the three tax items under another set of 13 sub-projects, lists 25 tax items. The proportional tax rate of 21, have a fixed rate of 4. There are 13 grades of tax, the lowest 3%, the highest 56% (September 1, 2008 from displacement of 1.0 liters (including 1.0 liters) following passenger cars, the tax rate from 3% to 1%). Approved by the State Council, Ministry of Finance,
cigarettes
State Administration of Taxation on tobacco product consumption tax policy made a major adjustment, the CPI ad valorem excise duty on cigarettes increased from 45% of the adjusted tax rate to 56%. In addition, cigarette wholesale segment also has an ad valorem levy tax rate is 5%, the new policy from May 1, 2009 implementation date. Criteria for the classification of cigarettes adjusted after the policy change, A cigarette ad valorem rate of excise duty from 45% to 56%, B cigarettes from 30% to 36%, cigars from 25% to 36%. At the same time, the original Class B criteria for the classification of cigarettes have also been adjusted, the original 50 yuan to 70 yuan float the line that every standard of Article (200) transfer price of 70 yuan (excluding VAT) or more (including 70 million) for the A cigarette cigarette, less than the price of cigarettes for the B. Wholesale right to levy ad valorem duty of 5% adjustment of the policies most notably in the wholesale segment of cigarettes was an ad valorem levy tax rate is 5%. Ministry of Finance and State Administration of Taxation clearly in the document, in the PRC engaged in the wholesale cigarette business units and individuals, wholesale sales of all brands of cigarettes specifications, must at wholesale cigarette sales (excluding VAT) by tax rate of 5% of the wholesale segment of the consumption tax. Consumption Tax Tax Rates Table (2009) tariff rate of one cigarette 1. Cigarettes (1) A cigarette (2) B cigarettes 2. Cigars 3. Tobacco 56% plus 0.003 yuan / piece 36% plus 0.003 yuan / support 36 % 30% Second, the wine and alcohol 1. liquor 2. wine 3. Beer (1) A beer (2) B Beer 4. other alcohol 5. 20% ethanol plus 0.5 yuan / 500 grams (or 500 ml) 240 yuan / ton 250 yuan / ton, 220 yuan / tonne 10% 5% three or four 30% of cosmetics, expensive jewelry and jade jewelry 1. gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry 2. other precious jewelry and jade jewelry 5% 10% of the five, firecrackers, fireworks, 15% of the six oil 1. Gasoline (1) of leaded gasoline (2) of unleaded gasoline 2. diesel 3. aviation kerosene 4. naphtha 5. Solvent oil 6. lubricant 7. fuel oil 0.28 yuan / liter 0.20 / l 0.10 yuan / liter 0.10 yuan / liter 0.20 / l 0.20 / l 0.20 / l 0.10 yuan / liter seven, eight 3% of car tires, motorcycle 1. cylinder capacity (row gas, the same below) in 250 ml (250 ml) below 2. cylinder capacity of more than 250 ml of 3% 10% September, car 1. Passenger (1) the cylinder capacity (displacement, the same below) in 1.0 liters (including 1.0 liters) under (2) the cylinder capacity of 1.0 liters to 1.5 liters (including 1.5 liters) of (3) the cylinder capacity of 1.5 liters to 2.0 liters (including 2.0 liters) (4) Cylinder capacity 2.0 liters to 2.5 liters (including 2.5 liters) (5) the cylinder capacity of 2.5 liters to 3.0 liters (including 3.0 liters) of (6) cylinder capacity of 3.0 liters to 4.0 liters (including 4.0 liters) of ( 7) the cylinder capacity of 4.0 liters of 2. in the light commercial passenger 1% 3% 5% 9% 12% 25% 40% 5% ten, golf balls and with 10% of the eleven, twelve high-end watches, 20%, Thirteen yachts of 10%, 5% of disposable wooden chopsticks XIV, solid wood flooring 5% tax based on consumption tax consumption tax were used to ad valorem tax basis and tax from the amount of two methods. Measures to implement the ad valorem tax levy on taxable consumer goods, the tax basis of taxable consumer goods sales. Implementation of the tax amount on volume method, it is usually taxable consumer goods per unit of weight, volume or number of tax basis. Method 1 tax consumption tax, ad valorem tax payable when the sales of taxable consumer goods = 2 × applicable tax rate, from the time the amount of tax payable = sales volume of taxable consumer goods × Applicable tax allowance standard method

3, self-produced taxable consumer goods for personal use a, for the continuous production of taxable consumer goods, no tax; b, for other areas: sales price of similar consumer goods, according to the taxpayer selling price of similar consumer goods produced calculate tax, no sales price of similar consumer goods, according to the composite assessable price to pay tax. Composite assessable price = (cost + profit) ÷ (1 - Consumption Tax rate) Tax payable = Composite assessable price × applicable tax rate 4, processing of taxable consumer goods upon delivery by the contractor withheld consumption tax. According to the trustees of the selling price of similar consumer goods tax, no sales price of similar consumer goods, the composite assessable value. Composite assessable price = (material cost + processing fee) ÷ (1 - Consumption Tax rate) Tax payable = Composite assessable price × applicable tax rate of 5, importing taxable consumer goods, tax calculation in accordance with the composite assessable value. Composite assessable price = (Customs dutiable value + customs duty) ÷ (l-Consumption Tax rate) Tax payable = Composite assessable price × the consumption tax rate 6, gold and silver jewelry retail tax taxpayers, should the sales tax converted to the amount of VAT sales tax. Gold and silver jewelry including VAT taxable sales = sales ÷ (1 + VAT rate or tax rate) 7, for the production, wholesale and retail units for gifts, sponsorships, fund raising, advertising, samples, employee benefits, awards, etc or not accounted for separately sales tax calculated in accordance with the composite assessable value. Composite assessable price = buy original × (1 + profit) ÷ (1 - gold and silver jewelry consumption tax rate) Tax payable = Composite assessable price × Tax rate of gold and silver jewelry consumption tax consumption tax aspects of production processes produced by the taxpayer's taxable consumer goods, the sales tax is paid by the producer. Own use of them for the continuous production of taxable consumer goods companies do not pay taxes; for the other, when used in the transfer tax. Taxable consumer goods contracted for processing, by the contractor upon delivery to the commission withheld. If the trustees are self-employed, the client needs in the recovery process after the taxable consumer goods to the local competent tax authorities to pay consumption tax. The taxpayer's taxable import of consumer goods imported from the import declaration by the tax upon import declaration. Part of gold and silver jewelry retail consumption tax from retailers to pay at the retail link. Consumption tax for the taxpayers exporting taxable consumer goods shall be exempted from excise duty; the State Council, except as otherwise provided. Exemption of exported taxable consumer goods shall be formulated by the State Administration of Taxation. Special consumption tax on specific consumption of consumer goods regulation imposed directly by the consumer of a turnover tax burden. Consumption tax consumption tax is a specific amount of tax based on the circulation of consumer goods, imposed a commodity tax. It is also more common in countries levy, the financial significance of a specific, economic and social significance. State Council on December 13, 1993 issued the These two legal documents, on the main contents of China's consumption tax has made clear. Consumption tax significance of an optimal tax structure, improve the turnover tax assessment system 2 with the national accounts policy and consumer policy 3 to raise funds and increase our revenues 4 to weaken and alleviate the disparity in wealth and unfair distribution of the contradictions of Japan's consumption tax from the late 1970s, consumption tax Japan's most talked about political issues. 1978, when he was Prime Minister Masayoshi Ohira in Japan the first time However, because of the Liberal Democratic Party lost the election, it had to be canceled. In 1986, Prime Minister Yasuhiro Nakasone, renamed the In 1988, Prime Minister Noboru Takeshita to achieve the consumption tax idea, and implemented the following year. Import consumption tax at the same time, abolished Item by item type of tax rates, not all of the items were taxable. But the April 1, 1989: implementation of consumption tax, the tax rate of 3%. April 1, 1997: Increased rate of 5%. (The original approach as follows: First, excise taxes on enterprises, should be in the consumption tax payable should be debited in accordance with tax payable sales accounted for by the preceding paragraph. Third, the production of taxable consumer goods companies as an investment requirement of ammonium consumption tax payable, debit, accounting treatment. the production of taxable consumer goods companies will be used in construction, non-production agencies, and other areas, according to the provisions of the consumption tax to be paid, debit operating expenses recorded ;, credited to accounts receivable consumption tax withheld included in the cost of taxable consumer goods contracted for processing, debit, ;, ; payable - tax payable Fifth, require the import of consumer goods subject to excise tax, the consumption tax should be included in the cost of consumer goods, debit the ; bank deposits , and from time to calculate the consumption tax payable. 2, taxable consumer goods exported by foreign trade enterprises, such as back taxes by providing for the first method, the accounting treatment of the following ways: (1) foreign trade enterprise agency commissioned the production of exported taxable consumer goods companies should be in the calculation of consumption tax, consumption tax payable by debit - tax payable ; subjects. happened back off, return and pay the excise tax refunded for the opposite accounting entries. Acting exported taxable consumer goods exported taxable consumer goods for foreign trade enterprises, the enterprises received tax authorities pay back tax clearance fee debit ; subjects. happened back off, return and pay the excise tax refunded, debit tax, accounting entries for the opposite. (2) enterprises will be taxable consumer goods sold to foreign trade enterprises, export by the foreign trade enterprises, and its consumption tax shall be paid by the provisions of Article II of the provisions of the accounting treatment. self- taxable consumer goods export trade companies, export declaration shall be taxable consumer goods for export tax rebates after,skechers women, the debit Consumer Goods returned in taxes, debit Provisional Regulations of People's Republic of consumption tax in the PRC, the first production, processing and import regulations of consumer goods of the units and individuals, as well as the sale of the State Council under this Ordinance to other units and individuals of consumer goods, a consumption tax of the taxpayer shall pay Consumption Tax in accordance with these Regulations. Article consumption tax items and rates, in accordance with the Regulations annexed to the Consumption tax items and rates of adjustment determined by the State Council. Article taxpayers dealing with different rates of consumer goods should be subject to excise tax (hereinafter referred to as the taxable consumer goods), shall be accounted for sales of taxable consumer goods with different tax rates, sales volume; not accounted for separately, sales, sales volume, or to different tax rates consumer goods, consumer goods, a whole set of taxable sales, the higher tax rate. Article IV of the taxable consumer goods produced by the taxpayer, the taxpayer tax upon sales. Self-produced taxable consumer goods for the taxpayer, for the continuous production of taxable consumer goods, no tax; for the other, when used in the transfer tax. Taxable consumer goods contracted for processing, in addition to trustee is an individual, commissioned by the contractor upon delivery to the payment of income tax. Taxable consumer goods contracted for processing, the client for the continuous production of taxable consumer goods, the tax paid can be deducted according to regulations. Imported taxable consumer goods, the customs import taxes. Article from the consumption tax rate on the implementation, from the amount fixed, or the rate on and from the amount of the fixed complex tax (hereinafter referred to as the composite tax) approach to calculate the tax payable. Formula for computing the tax payable: the implementation of measures calculated from the rate on the amount of tax payable = Sales amount × Tax rate fixed percentage method for calculating the tax payable = sales volume × Fixed rate calculation method to implement complex tax payable = sales the proportion of the amount of tax + sales volume × × fixed rate taxpayers selling taxable consumer goods sales in Renminbi. Taxpayers currencies other than RMB sales, shall be converted into Renminbi. Article VI of sales for the taxpayers selling taxable consumer goods to the purchaser to receive all the consideration and other charges. Article VII of self-produced taxable consumer goods for the taxpayer, the taxpayer produced in accordance with the selling price of similar consumer goods tax; no similar sales prices of consumer goods,shape ups skechers, according to the composite assessable price to pay tax. Measures to implement the rate on the composition of tax taxable value calculation formula: Composite assessable price = (cost + profit) ÷ (1 - proportional tax rate) to implement complex method for calculating the tax composition of tax taxable value calculation: the composition of tax price = (cost + profit + production for own consumption × flat tax rate) ÷ (1 - proportional tax rate) of Article VIII of taxable consumer goods contracted for processing, according to the trustees of the selling price of similar consumer goods tax; no similar sales prices of consumer goods, the composite assessable price to pay tax. Measures to implement the rate on the composition of tax taxable value calculation formula: Composite assessable price = (material cost + processing fee) ÷ (l-proportional tax rate) to implement complex method for calculating the tax composition of tax taxable value calculation: the composition taxable value = (material cost + processing fee + commission processing × flat tax rate) ÷ (1 - proportional tax rate) Article IX of the taxable consumer goods imports, the composite assessable price to pay tax. Measures to implement the rate on the composition of tax taxable value calculation formula: Composite assessable value = (Customs dutiable value + customs duty) ÷ (1 - consumption tax rate) to implement complex method for calculating the tax composition of tax taxable value calculation: Composite assessable price = (Customs dutiable value + customs + import volume × Fixed rate consumption tax) ÷ (1 - consumption tax rate) of Article X of the taxable value of taxable consumer goods taxpayer is obviously low and without proper justification by the competent tax authority for approval of its taxable value. Article XI of the taxpayers exporting taxable consumer goods shall be exempted from excise duty; the State Council, except as otherwise provided. Exemption of exported taxable consumer goods shall be formulated by the State finance and taxation department in charge. Article XII of the consumption tax levied by the tax authorities, the importation of taxable consumer goods consumption tax collected by the Customs. Personal brought or mailed into the consumption tax on taxable consumer goods, together with the tariff levied. The specific measures by the State Council Tariff Commission in conjunction with the relevant departments. Article XIII Taxpayers selling taxable consumer goods and self-produced taxable consumer goods, in addition to the accounts, tax departments as otherwise provided, shall be the taxpayer or the place of residence of the tax authorities to declare taxes. Taxable consumer goods contracted for processing, in addition to trustee is an individual, by the trustee or place of residence of the direction of the competent tax authorities remit the consumption tax. Imported taxable consumer goods shall report and pay tax to the customs office. Article XIV Consumption Tax assessable period were 1, 3, 5, 10, 15, a month or a quarter. The taxpayer's specific tax period by the competent tax authorities according to the size of tax payable by taxpayers were approved; not pay taxes in accordance with a fixed term, can transaction basis. Taxpayers to 1 month or a quarter of a payment period from 15 days from the date of expiry of tax returns; to 1, 3, 5, 10 or 15, as a payment period Since the expiry of 5 days from the date of prepayment of tax, in the 1st month report and pay tax within 15 days and the settlement of tax liability last month. Article XV Taxpayers importing taxable goods, the Customs shall be made special payment of customs import consumption tax letter within 15 days from the date of payment of tax. Article XVI consumption tax collection and administration, in accordance with Article XVII of the Ordinance from January 1, 2009 shall come into force. Atlas Atlas entry for more reference materials 1
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consumption tax (Consumer tax). Government tax on the consumer goods can be collected from wholesalers or retailers. Sales tax is a typical indirect taxes. Consumption tax is a tax reform in 1994, the new setting in the turnover tax, a tax.
directory
consumption tax definition of consumption tax taxpayers consumption tax features of consumption tax levy scope of consumption tax tariff rate of cigarettes by the standard adjust the wholesale segment to levy 5% ad valorem excise tax based on consumption tax method of consumption tax tax tax aspects of the retail aspects of production processes import the special consumption tax consumption tax consumption tax consumption tax in Japan the meaning of the PRC Provisional Regulations on Consumption Tax Consumption Tax Consumption Tax is based on the definition of consumer goods (consumer behavior) as the taxable amount of the circulation of the various tax collectively. Consumption tax is the VAT on goods on the basis of universal,skechers outlet, select a small number of consumer goods, then impose a tax,
consumption tax
mainly to adjust the product structure, the orientation guide to ensure that state revenues. The scope of the existing levy of consumption tax include: tobacco, alcohol, and alcohol, firecrackers, fireworks, cosmetics, oil, precious jewelry and jade jewelry, golf balls and equipment, luxury watches, yachts, disposable wooden chopsticks, wood flooring, car tires , motorcycles, cars and other tax items, and some tariff further divided into several sub-headings. The implementation of the tax price of consumption tax, only in the taxable consumer goods production, commission processing and payment of import in the future wholesale, retail and other sectors, because the consumption tax has been included in the price, so do not have to pay consumption tax, the tax ultimately borne by consumers . In the consumption tax on January 1, 1994, after the formal introduction, some people think that the consumption tax is the additional commodity tax, it will cause price increases, in fact, this is a misunderstanding. According to the tax system design, product consumption tax is to levy the original product tax or value-added tax, was replaced by the levy of consumption tax, the original of these products have relatively large decline in the tax burden, in order not to cause decline in revenue due to tax reduction, need to drop some of the tax burden imposed a consumption tax by another remedy. Therefore, the consumption tax is the conversion of old and new tax revenue, although consumer goods consumption tax or value added tax,skechers shoes online, but basically maintained the pre-reform tax levels. Consumption tax levied on a small number of consumer goods should not be a factor in rising prices. Consumption tax consumption tax the taxpayer is a taxpayer within our production, processing, retail and import the Including: in China in the production, processing,skechers shape ups, retail and consumer goods imported taxable state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, other enterprises, administrative units, institutions, military units, social groups and other units, individual operators and other individuals. According to consumption tax is the taxpayer. Consumption tax is a national policy to reflect the consumption, production, processing, retail and import of a tax levied on taxable consumer goods. Consumption tax in China is engaged in the production and export of consumer goods, tax law, taxable units and individuals of a turnover tax levied is for specific consumer goods and consumer behavior in a specific part of an indirect tax levied. The characteristics of a consumption tax, consumption tax to the tax law,shape up skechers, levied on specific products. The country [1] family can macro-industrial policy and consumer policy, requirements, destinations, and focused selection of some consumer goods consumption tax, in order to appropriately limit the consumption of certain special needs of consumer goods; 2, according to different products with different design rate, the same product the same tax; 3, the consumption tax is-money tax, is the price of components; 4, Consumption Tax shall the rate on and from the amount of fixed and ad valorem from the amount of compound levied three methods taxed 5, consumption tax part of a unitary 6, shift the burden of consumption tax revenue ultimately passed on to consumers the scope of consumption tax consumption tax levy collection includes five types of products:
consumption tax luxury
The first: some over- consumption will affect human health, social order and ecological environment, the special hazards of consumer goods, tobacco and alcohol, firecrackers, fireworks, etc.; the second category: luxury, non-necessities, such as expensive jewelry, cosmetics, etc.; III : high energy and high-end consumer products such as cars, motorcycles, etc.; fourth category: non-renewable and alternative oil consumer, such as gasoline, diesel, etc.; fifth: meaning of certain financial products, such as automobile tires, skin care hair care products and so on. March 21, 2006, the Chinese Ministry of Finance, State Administration of Taxation jointly issued a circular on the consumption tax items and rates were adjusted
disposable wooden chopsticks
whole. The correction is added golf balls and equipment, luxury watches, yachts, disposable wooden [2], chopsticks, wooden floor and other tax items; abolition of the Taxable items of consumption tax consumption tax rate of 14 tariff lines were set, in which the three tax items under another set of 13 sub-projects, lists 25 tax items. The proportional tax rate of 21, have a fixed rate of 4. There are 13 grades of tax, the lowest 3%, the highest 56% (September 1, 2008 from displacement of 1.0 liters (including 1.0 liters) following passenger cars, the tax rate from 3% to 1%). Approved by the State Council, Ministry of Finance,
cigarettes
State Administration of Taxation on tobacco product consumption tax policy made a major adjustment, the CPI ad valorem excise duty on cigarettes increased from 45% of the adjusted tax rate to 56%. In addition, cigarette wholesale segment also has an ad valorem levy tax rate is 5%, the new policy from May 1, 2009 implementation date. Criteria for the classification of cigarettes adjusted after the policy change, A cigarette ad valorem rate of excise duty from 45% to 56%, B cigarettes from 30% to 36%, cigars from 25% to 36%. At the same time, the original Class B criteria for the classification of cigarettes have also been adjusted, the original 50 yuan to 70 yuan float the line that every standard of Article (200) transfer price of 70 yuan (excluding VAT) or more (including 70 million) for the A cigarette cigarette, less than the price of cigarettes for the B. Wholesale right to levy ad valorem duty of 5% adjustment of the policies most notably in the wholesale segment of cigarettes was an ad valorem levy tax rate is 5%. Ministry of Finance and State Administration of Taxation clearly in the document, in the PRC engaged in the wholesale cigarette business units and individuals, wholesale sales of all brands of cigarettes specifications, must at wholesale cigarette sales (excluding VAT) by tax rate of 5% of the wholesale segment of the consumption tax. Consumption Tax Tax Rates Table (2009) tariff rate of one cigarette 1. Cigarettes (1) A cigarette (2) B cigarettes 2. Cigars 3. Tobacco 56% plus 0.003 yuan / piece 36% plus 0.003 yuan / support 36 % 30% Second, the wine and alcohol 1. liquor 2. wine 3. Beer (1) A beer (2) B Beer 4. other alcohol 5. 20% ethanol plus 0.5 yuan / 500 grams (or 500 ml) 240 yuan / ton 250 yuan / ton, 220 yuan / tonne 10% 5% three or four 30% of cosmetics, expensive jewelry and jade jewelry 1. gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry 2. other precious jewelry and jade jewelry 5% 10% of the five, firecrackers, fireworks, 15% of the six oil 1. Gasoline (1) of leaded gasoline (2) of unleaded gasoline 2. diesel 3. aviation kerosene 4. naphtha 5. Solvent oil 6. lubricant 7. fuel oil 0.28 yuan / liter 0.20 / l 0.10 yuan / liter 0.10 yuan / liter 0.20 / l 0.20 / l 0.20 / l 0.10 yuan / liter seven, eight 3% of car tires, motorcycle 1. cylinder capacity (row gas, the same below) in 250 ml (250 ml) below 2. cylinder capacity of more than 250 ml of 3% 10% September, car 1. Passenger (1) the cylinder capacity (displacement, the same below) in 1.0 liters (including 1.0 liters) under (2) the cylinder capacity of 1.0 liters to 1.5 liters (including 1.5 liters) of (3) the cylinder capacity of 1.5 liters to 2.0 liters (including 2.0 liters) (4) Cylinder capacity 2.0 liters to 2.5 liters (including 2.5 liters) (5) the cylinder capacity of 2.5 liters to 3.0 liters (including 3.0 liters) of (6) cylinder capacity of 3.0 liters to 4.0 liters (including 4.0 liters) of ( 7) the cylinder capacity of 4.0 liters of 2. in the light commercial passenger 1% 3% 5% 9% 12% 25% 40% 5% ten, golf balls and with 10% of the eleven, twelve high-end watches, 20%, Thirteen yachts of 10%, 5% of disposable wooden chopsticks XIV, solid wood flooring 5% tax based on consumption tax consumption tax were used to ad valorem tax basis and tax from the amount of two methods. Measures to implement the ad valorem tax levy on taxable consumer goods, the tax basis of taxable consumer goods sales. Implementation of the tax amount on volume method, it is usually taxable consumer goods per unit of weight, volume or number of tax basis. Method 1 tax consumption tax, ad valorem tax payable when the sales of taxable consumer goods = 2 × applicable tax rate, from the time the amount of tax payable = sales volume of taxable consumer goods × Applicable tax allowance standard method

3, self-produced taxable consumer goods for personal use a, for the continuous production of taxable consumer goods, no tax; b, for other areas: sales price of similar consumer goods, according to the taxpayer selling price of similar consumer goods produced calculate tax, no sales price of similar consumer goods, according to the composite assessable price to pay tax. Composite assessable price = (cost + profit) ÷ (1 - Consumption Tax rate) Tax payable = Composite assessable price × applicable tax rate 4, processing of taxable consumer goods upon delivery by the contractor withheld consumption tax. According to the trustees of the selling price of similar consumer goods tax, no sales price of similar consumer goods, the composite assessable value. Composite assessable price = (material cost + processing fee) ÷ (1 - Consumption Tax rate) Tax payable = Composite assessable price × applicable tax rate of 5, importing taxable consumer goods, tax calculation in accordance with the composite assessable value. Composite assessable price = (Customs dutiable value + customs duty) ÷ (l-Consumption Tax rate) Tax payable = Composite assessable price × the consumption tax rate 6, gold and silver jewelry retail tax taxpayers, should the sales tax converted to the amount of VAT sales tax. Gold and silver jewelry including VAT taxable sales = sales ÷ (1 + VAT rate or tax rate) 7, for the production, wholesale and retail units for gifts, sponsorships, fund raising, advertising, samples, employee benefits, awards, etc or not accounted for separately sales tax calculated in accordance with the composite assessable value. Composite assessable price = buy original × (1 + profit) ÷ (1 - gold and silver jewelry consumption tax rate) Tax payable = Composite assessable price × Tax rate of gold and silver jewelry consumption tax consumption tax aspects of production processes produced by the taxpayer's taxable consumer goods, the sales tax is paid by the producer. Own use of them for the continuous production of taxable consumer goods companies do not pay taxes; for the other, when used in the transfer tax. Taxable consumer goods contracted for processing, by the contractor upon delivery to the commission withheld. If the trustees are self-employed, the client needs in the recovery process after the taxable consumer goods to the local competent tax authorities to pay consumption tax. The taxpayer's taxable import of consumer goods imported from the import declaration by the tax upon import declaration. Part of gold and silver jewelry retail consumption tax from retailers to pay at the retail link. Consumption tax for the taxpayers exporting taxable consumer goods shall be exempted from excise duty; the State Council, except as otherwise provided. Exemption of exported taxable consumer goods shall be formulated by the State Administration of Taxation. Special consumption tax on specific consumption of consumer goods regulation imposed directly by the consumer of a turnover tax burden. Consumption tax consumption tax is a specific amount of tax based on the circulation of consumer goods, imposed a commodity tax. It is also more common in countries levy, the financial significance of a specific, economic and social significance. State Council on December 13, 1993 issued the These two legal documents, on the main contents of China's consumption tax has made clear. Consumption tax significance of an optimal tax structure, improve the turnover tax assessment system 2 with the national accounts policy and consumer policy 3 to raise funds and increase our revenues 4 to weaken and alleviate the disparity in wealth and unfair distribution of the contradictions of Japan's consumption tax from the late 1970s, consumption tax Japan's most talked about political issues. 1978, when he was Prime Minister Masayoshi Ohira in Japan the first time However, because of the Liberal Democratic Party lost the election, it had to be canceled. In 1986, Prime Minister Yasuhiro Nakasone, renamed the In 1988, Prime Minister Noboru Takeshita to achieve the consumption tax idea, and implemented the following year. Import consumption tax at the same time, abolished Item by item type of tax rates, not all of the items were taxable. But the April 1, 1989: implementation of consumption tax, the tax rate of 3%. April 1, 1997: Increased rate of 5%. (The original approach as follows: First, excise taxes on enterprises, should be in the consumption tax payable should be debited in accordance with tax payable sales accounted for by the preceding paragraph. Third, the production of taxable consumer goods companies as an investment requirement of ammonium consumption tax payable, debit, accounting treatment. the production of taxable consumer goods companies will be used in construction, non-production agencies, and other areas, according to the provisions of the consumption tax to be paid, debit operating expenses recorded ;, credited to accounts receivable consumption tax withheld included in the cost of taxable consumer goods contracted for processing, debit, ;, ; payable - tax payable Fifth, require the import of consumer goods subject to excise tax, the consumption tax should be included in the cost of consumer goods, debit the ; bank deposits , and from time to calculate the consumption tax payable. 2, taxable consumer goods exported by foreign trade enterprises, such as back taxes by providing for the first method, the accounting treatment of the following ways: (1) foreign trade enterprise agency commissioned the production of exported taxable consumer goods companies should be in the calculation of consumption tax, consumption tax payable by debit - tax payable ; subjects. happened back off, return and pay the excise tax refunded for the opposite accounting entries. Acting exported taxable consumer goods exported taxable consumer goods for foreign trade enterprises, the enterprises received tax authorities pay back tax clearance fee debit ; subjects. happened back off, return and pay the excise tax refunded, debit tax, accounting entries for the opposite. (2) enterprises will be taxable consumer goods sold to foreign trade enterprises, export by the foreign trade enterprises, and its consumption tax shall be paid by the provisions of Article II of the provisions of the accounting treatment. self- taxable consumer goods export trade companies, export declaration shall be taxable consumer goods for export tax rebates after,skechers women, the debit Consumer Goods returned in taxes, debit Provisional Regulations of People's Republic of consumption tax in the PRC, the first production, processing and import regulations of consumer goods of the units and individuals, as well as the sale of the State Council under this Ordinance to other units and individuals of consumer goods, a consumption tax of the taxpayer shall pay Consumption Tax in accordance with these Regulations. Article consumption tax items and rates, in accordance with the Regulations annexed to the Consumption tax items and rates of adjustment determined by the State Council. Article taxpayers dealing with different rates of consumer goods should be subject to excise tax (hereinafter referred to as the taxable consumer goods), shall be accounted for sales of taxable consumer goods with different tax rates, sales volume; not accounted for separately, sales, sales volume, or to different tax rates consumer goods, consumer goods, a whole set of taxable sales, the higher tax rate. Article IV of the taxable consumer goods produced by the taxpayer, the taxpayer tax upon sales. Self-produced taxable consumer goods for the taxpayer, for the continuous production of taxable consumer goods, no tax; for the other, when used in the transfer tax. Taxable consumer goods contracted for processing, in addition to trustee is an individual, commissioned by the contractor upon delivery to the payment of income tax. Taxable consumer goods contracted for processing, the client for the continuous production of taxable consumer goods, the tax paid can be deducted according to regulations. Imported taxable consumer goods, the customs import taxes. Article from the consumption tax rate on the implementation, from the amount fixed, or the rate on and from the amount of the fixed complex tax (hereinafter referred to as the composite tax) approach to calculate the tax payable. Formula for computing the tax payable: the implementation of measures calculated from the rate on the amount of tax payable = Sales amount × Tax rate fixed percentage method for calculating the tax payable = sales volume × Fixed rate calculation method to implement complex tax payable = sales the proportion of the amount of tax + sales volume × × fixed rate taxpayers selling taxable consumer goods sales in Renminbi. Taxpayers currencies other than RMB sales, shall be converted into Renminbi. Article VI of sales for the taxpayers selling taxable consumer goods to the purchaser to receive all the consideration and other charges. Article VII of self-produced taxable consumer goods for the taxpayer, the taxpayer produced in accordance with the selling price of similar consumer goods tax; no similar sales prices of consumer goods,shape ups skechers, according to the composite assessable price to pay tax. Measures to implement the rate on the composition of tax taxable value calculation formula: Composite assessable price = (cost + profit) ÷ (1 - proportional tax rate) to implement complex method for calculating the tax composition of tax taxable value calculation: the composition of tax price = (cost + profit + production for own consumption × flat tax rate) ÷ (1 - proportional tax rate) of Article VIII of taxable consumer goods contracted for processing, according to the trustees of the selling price of similar consumer goods tax; no similar sales prices of consumer goods, the composite assessable price to pay tax. Measures to implement the rate on the composition of tax taxable value calculation formula: Composite assessable price = (material cost + processing fee) ÷ (l-proportional tax rate) to implement complex method for calculating the tax composition of tax taxable value calculation: the composition taxable value = (material cost + processing fee + commission processing × flat tax rate) ÷ (1 - proportional tax rate) Article IX of the taxable consumer goods imports, the composite assessable price to pay tax. Measures to implement the rate on the composition of tax taxable value calculation formula: Composite assessable value = (Customs dutiable value + customs duty) ÷ (1 - consumption tax rate) to implement complex method for calculating the tax composition of tax taxable value calculation: Composite assessable price = (Customs dutiable value + customs + import volume × Fixed rate consumption tax) ÷ (1 - consumption tax rate) of Article X of the taxable value of taxable consumer goods taxpayer is obviously low and without proper justification by the competent tax authority for approval of its taxable value. Article XI of the taxpayers exporting taxable consumer goods shall be exempted from excise duty; the State Council, except as otherwise provided. Exemption of exported taxable consumer goods shall be formulated by the State finance and taxation department in charge. Article XII of the consumption tax levied by the tax authorities, the importation of taxable consumer goods consumption tax collected by the Customs. Personal brought or mailed into the consumption tax on taxable consumer goods, together with the tariff levied. The specific measures by the State Council Tariff Commission in conjunction with the relevant departments. Article XIII Taxpayers selling taxable consumer goods and self-produced taxable consumer goods, in addition to the accounts, tax departments as otherwise provided, shall be the taxpayer or the place of residence of the tax authorities to declare taxes. Taxable consumer goods contracted for processing, in addition to trustee is an individual, by the trustee or place of residence of the direction of the competent tax authorities remit the consumption tax. Imported taxable consumer goods shall report and pay tax to the customs office. Article XIV Consumption Tax assessable period were 1, 3, 5, 10, 15, a month or a quarter. The taxpayer's specific tax period by the competent tax authorities according to the size of tax payable by taxpayers were approved; not pay taxes in accordance with a fixed term, can transaction basis. Taxpayers to 1 month or a quarter of a payment period from 15 days from the date of expiry of tax returns; to 1, 3, 5, 10 or 15, as a payment period Since the expiry of 5 days from the date of prepayment of tax, in the 1st month report and pay tax within 15 days and the settlement of tax liability last month. Article XV Taxpayers importing taxable goods, the Customs shall be made special payment of customs import consumption tax letter within 15 days from the date of payment of tax. Article XVI consumption tax collection and administration, in accordance with Article XVII of the Ordinance from January 1, 2009 shall come into force. Atlas Atlas entry for more reference materials 1
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