Change 'packaging after sales first' for the 'first sale after packaging'

According to the provisions of article 3 of the 'provisional regulations on consumption tax, taxpayers engaged in taxable consumer goods of different tax rates shall be accounted for separately taxable consumer goods of different tax rates in sales, sales amount. Not separate accounting sales, sales amount, or taxpayers will be taxable consumer goods and non taxable consumer goods, as well as the applicable tax rate of different taxable consumer goods package sales of consumer goods, should according to the sales amount according to the highest tax rate of taxable consumer goods. According to the interim regulations on consumption tax rules, the provisions of article 13: the taxable consumer goods with packaging sales, whether packing separately measured and how accounting on accounting, shall be incorporated into the taxable consumer goods sales in pay sales tax. Traditionally, industrial enterprises sell products, 'after the first packaging sales are taken. According to the tax rules and regulations, if change to 'sales before packing way, not only can greatly reduce tax, consumption tax and VAT tax unchanged. Example: one day use cosmetics factory will, the production of cosmetics, skin and hair care products complete sales of consumer goods a small handicraft, etc. Each consumer is composed of the following products: cosmetics, including a bottle of perfume 30 yuan, 10 yuan a bottle of nail polish, a lipstick 15 yuan. Including two bottles of the skin and hair care products bath 25 yuan, 8 yuan a bottle of moss, a piece of soap 2 yuan. Make-up tools and small handicraft 10 yuan, five yuan plastic packing box. Cosmetics sales tax rate is 30%, the consumption tax rate is 17%, the skin care and hair care products the above prices are not including tax. According to the practice, will be sold to merchants to product packaging. The tax payable for ( 30 + 10 + 15 + 25 + 8 + 2 + 10 + 5) × 30% = 31. 5 ( Yuan) 。 If a change in course, the above products were sold to merchants, first by merchants packaging again after foreign sales, the consumption tax payable to: ( 30 + 10 + 15) × 30% + ( 25 + 8 + 2) × 17% = 22. 45 ( Yuan) 。 Every cosmetics section shall be the 31. 5 - 22. 4 = 9. 1 ( Yuan) 。