A question of taxation jewelry to pay for consumption tax

Notice of the State Administration of Taxation on Several Taxation of Consumption Tax
National Tax Fa [1997] No. 84
Terms Invasion Writing Date: 1997-05-21

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Note: The terms are invalid, the first failure. See: "Notice of the State Administration of Taxation on the release of the standardized documents on consumer tax", National Tax Fa [2009] No. 45.
Selanship: The terms failure, Article 3 stipulates failure. See: "Announcement of the State Administration of Taxation on the Application Tax Rate of Consumption Tax", and the State Administration of Taxation announced No. 53, 2011.
Pelastes: The terms are invalid. Article 4 Lisable, see: "Notice of the State Administration of Taxation of the Ministry of Finance on Adjusting and Improving Consumption Tax Policy", Cai Tax [2006] No. 33.
Recently, some localities have been reflected in the implementation of the consumption tax policy, and the State Administration of Taxation is required to be clear. According to the opinions of the discussion of the consumption tax issues in some areas, the notification of specific taxation issues is as follows:
. Conversion of general invoices without value -added tax sales
Eight types of taxable consumer goods such as taxable cigarettes are continuously produced in consecutive taxable consumer goods to deduct the taxable calculation method of taxable goods, and if the tax consumer purchased by the enterprise is issued for ordinary invoices, when converting sales without value -added tax, it should be All 6%collection rate is adopted. The specific calculation formula is:
This sales of existing tax consumer products without value -added tax = sales of taxes for outsourcing taxes ÷ (1 6%)
. Taxation issues for the purchase and sales of taxable consumer goods
(1) For industrial enterprises that have the same taxable consumer consumer consumer consumer consumer consumer goods for consumer consumer goods that are existing taxable taxes, and Consumption taxes for purchase tax should be levied, and taxes on outsourced taxable consumer goods can be deducted at the same time.
The outbound taxable consumer products that allow taxes that have been deducted above are limited to smoke, alcohol, alcohol, cosmetics, skin care products, jewelry and jade, firecrackers, car tires and motorcycles.
(2) For industrial enterprises that do not produce taxable consumer goods for themselves, but only when they buy taxable consumer goods, they sell grain liquor, potato white wine, alcohol, cosmetics, skin care products, firecrackers fireworks, firecrackers, firecrackers And jewelry and jade, who cannot constitute the final consumer goods directly entering the consumer goods market, but need to be further produced and processed (if you need to further add white wine and edible alcohol, you need to perform fragrance, seasoning, and blending. , Lights, combined jewelry jade, cosmetics, wine, firecrackers, fireworks, etc.), consumption tax shall be levied, and taxes that have been allowed to purchase taxable consumer goods at the same time are allowed.
The taxable consumer goods allowed to deduct taxable taxes in this regulation are limited to taxable consumer goods purchased from industrial enterprises. Taxes of taxable consumer goods from commercial enterprises must not be deducted.