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Anonymous users2024-01-24According to the Provisional Regulations of the People's Republic of China on Consumption Tax
Article 4 The taxable consumer goods produced by the taxpayer shall be taxed at the time of sale.
Consumption tax is levied at the production stage, which means that the production enterprise pays the consumption tax, and the circulation enterprise does not pay the consumption tax (except for gold), instead of paying the tax when it is produced.
According to the provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting and Improving the Consumption Tax Policy, since April 1, 2006, the consumption tax item of "solid wood flooring" has been added, and the applicable tax rate is 5%.
The factory was handed over to its subordinate sales company at a low price. But there is no reason to excessively low prices, and the tax bureau will verify your sales.
Imported solid wood flooring is subject to consumption tax, and unpainted plain boards are also subject to consumption tax.
According to the provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting and Improving the Consumption Tax Policy, since April 1, 2006, the consumption tax item of "solid wood flooring" has been added, and the applicable tax rate is 5%.
Hardwood flooring falls within the scope of GST.
Solid wood flooring refers to the block or strip floor decoration material made of wood as raw material, which is processed by sawing, drying, planing, cutting, painting and other processes. According to the different production processes, solid wood flooring can be divided into three categories: single-board (block) solid wood flooring, solid wood finger-jointed flooring, and solid wood parquet flooring; According to the different surface treatment conditions, it can be divided into two categories: unpainted flooring and lacquered flooring. >>>More