问题已解决
個人銷售應稅消費品,例如個人銷售自己使用過的超豪華小汽車或者金手鐲,個人需要繳納消費稅嗎
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這個不交消費稅,需要交增值稅的。
2021 02/24 16:09
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2021 02/24 16:11
為什么呢
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2021 02/24 16:28
消費稅在什么環(huán)節(jié)征收呢?
答:一、生產環(huán)節(jié)納稅
(1)納稅人生產的應稅消費品,對外銷售的,在銷售時納稅;
(2)納稅人自產自用的應稅消費品,不用于連續(xù)生產應稅消費品而用于其它方面的,在移送使用時納稅;
(3)委托加工的應稅消費品,由受托方在向委托方交貨時代收代繳稅款(受托方為個人、個體的除外).委托加工的應稅消費品直接出售的,不再征收消費稅.
二、進口環(huán)節(jié)納稅
進口應稅消費品的,在報關進口時納稅.
三、零售環(huán)節(jié)納稅
(1)納稅人從事金銀首飾、鉆石及鉆石飾品、鉑金首飾(含以舊換新)零售業(yè)務的,在零售時納稅;
(2)納稅人將鉆石及鉆石飾品、鉑金首飾用于饋贈、贊助、集資、廣告、樣品、職工福利、獎勵等方面的,在移送時納稅;
(3)帶料加工、翻新改制鉆石及鉆石飾品、鉑金首飾的,在受托方交貨時納稅.
四、批發(fā)環(huán)節(jié)納稅
在卷煙批發(fā)環(huán)節(jié)加征一道從價計征的消費稅.
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2021 02/24 16:34
上述題目中,個人零售應稅消費品本來應該繳納消費稅,為什么您說不用繳納呢
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2021 02/24 16:46
對于零售金銀首飾,需要在零售環(huán)節(jié)繳納消費稅。,但你上面說銷售自己使用過的
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2021 02/24 16:55
也就是商家在零售給我的時候就已經交過消費稅了,所以我轉讓的時候就不需要再交了
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2021 02/24 16:57
對的,同學,你的理解是正確的
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2021 02/24 17:04
老師,繳納消費稅的主體包括個人,可是個人幾乎不可能發(fā)生消費稅納稅義務啊
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2021 02/24 17:06
同學,這個已經代扣代繳了,
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2021 02/24 17:08
我覺得個人只能是負稅人,而個人幾乎不可能是納稅人嗎,老師您說呢
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2021 02/24 17:12
同學,這個東西你之前已經在零售時代扣過消費稅,現(xiàn)在你再轉手給他人不需要銷費稅
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2021 02/24 17:17
我明白老師的意思,我是在總結問題,和您溝通下,與上題無關
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2021 02/24 17:18
個人都是代扣的,同學
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2021 02/24 17:23
那為什么消費稅的納稅人里面包括個人呢,個人只能是負稅人,不應該是納稅人啊
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2021 02/24 17:27
當然包括個人,只是這個稅是商家代扣代繳了
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2021 02/24 17:30
是不是負稅人也包含在納稅人里面嗎
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2021 02/24 17:32
是不是負稅人也包含在納稅人里面嗎?是的
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2021 02/24 17:35
負稅人一定是納稅人,但納稅人不一定是負稅人,這句話正確嗎
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2021 02/24 18:11
,納稅人不一定是負稅人,只有當納稅人所繳的稅款是由自己負擔時,納稅人與負稅人才是一致的.同時,納稅人既可以是單位和組織,也可以是個人,
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