wholesale hip hop bling jewelry How to make account consumption tax and value -added tax for small -scale taxpayers' gold and silver jewelry retail industry

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wholesale hip hop bling jewelry As the title: Small -scale taxpayers sell gold and silver jewelry to achieve sales revenue of 10,000 yuan (including VAT). How much should they pay for consumption tax and value -added tax?
Sold directly to consumers.

5 thoughts on “wholesale hip hop bling jewelry How to make account consumption tax and value -added tax for small -scale taxpayers' gold and silver jewelry retail industry”

  1. Margie

    mannequin jewelry holder wholesale The consumption tax of gold and silver jewelry and the value -added tax basis is the same. The gold and silver jewelry here are gold and silver jewelry, gold and foundation, and silver -based inlaid, excluding gold -plated jewelry and inlaid products.
    The consumption tax rate for gold and silver jewelry is 5%, and the taxpayer tax rate for small -scale taxpayers is 3%. The tax calculation basis is 1,000/1.03 = 9708.74 yuan, and the value -added tax should be affixed: 9708.74*3%= 291.26 yuan, consumption tax 9708.74*5%= 485.44 yuan, urban construction tax (291.26 485.44)*7%= 54.37 yuan (urban area area area If it is a town, the tax rate is 5%), the educational cost (291.26 485.44)*3%= 23.30 yuan.

  2. Gregory

    gold jewelry at wholesale prices The small -scale taxpayer enterprises approved by the approved, like other companies: pay the VAT monthly, pre -paid the income tax on a quarterly; The minimum turnover pay the value -added tax. In this case, the value -added tax paid has nothing to do with the sales income. It is equivalent Additional "subjects;
    three, specific account processing:
    W or whether there is a sales or less than the fixed-tax turnover, all of which are scored as follows:
    Tax
    borrowing: taxable payment-urban construction tax
    borrowing: other payables-educational cost additional
    loan: bank deposit
    Business tax and additional
    loans: taxable payment-VAT
    Loan: Taxable taxes-urban construction tax
    loans: other payables When selling, the "main business income" is reflected by the actual reflection. If the sales are greater than the quota, the taxes and fees they pay are paid at the actual sales. And make corresponding accounting points.

  4. Kenny

    jewelry wholesale los angeles district The value -added tax 10000 is divided by 1 and then multiplied by the applicable tax rate. For example, the value -added tax of our small -scale taxpayer is 3%
    10000/1.03*0.03 = 9708.74*0.03 = 291.26 (VAT)

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