5 thoughts on “What taxes are paid in the jewelry industry and how to calculate the cost!”
Marcia
The jewelry industry needs to pay circulation tax, consumption tax, and VAT. , for example: Caping sells jewelry, the retail price is 3510 yuan. If the customer's old jewelry is priced at 1,000 yuan, the difference is 2510 yuan to replace the new jewelry. In this month, 100 pieces of jewelery were sold in this way, and the accounting scores were as follows:
borrowing: inventory cash 251000
material materials -jewelry 100000 loan: Main Lord Business revenue-jewelry 300000 The taxable taxes-value-added tax (output tax) 51000 The special attention should be: the recovered old jewelry cannot calculate the amount of input tax. Because the store is not a acquisition unit specializing in waste materials. It should not be included in the retail price of 251,000 yuan in the actual price, because it will not record sales revenue and escape the value -added tax tax. Extension information: It to facilitate the reporting of the enterprise, you can use the following methods according to the actual situation: (1) General taxpayer enterprises, in actual operation, can also be based on the "VAT tax declaration statement form. "Calculate this indicator, the calculation formula is: value-added tax = output tax- (input tax amount-input tax amount transfer-deductible to the tax should be refundable). At the same time, it should be noted that when calculating the indicator, it should include the report of the return of goods and the corresponding labor service. (2) General taxpayers who perform simple collection methods can fill in the indicator based on the "taxable amount calculated" based on the "VAT tax declaration form". (3) General taxpayers who comply with the fiscal and tax departments to reduce the tax reduction of certain products shall be deducted from the "taxable amount reduction amount" when filling in the indicator according to the "VAT tax declaration form". Essence (4) Small -scale taxpayer companies can be filled in according to the "actual taxable amount in this issue" in the "VAT tax declaration form". Reference materials Source: Baidu Encyclopedia-VAT
VAT consumption tax, plus 3 attachments. The cost is the original price and taxes of your buying jewelry, the salary of the employee, the rent, the water and electricity, and so on. The person you find the accountant will tell you for a while. How to avoid taxes reasonably
The jewelry industry needs to pay circulation tax, consumption tax, and VAT.
, for example:
Caping sells jewelry, the retail price is 3510 yuan. If the customer's old jewelry is priced at 1,000 yuan, the difference is 2510 yuan to replace the new jewelry. In this month, 100 pieces of jewelery were sold in this way, and the accounting scores were as follows:
borrowing: inventory cash 251000
material materials -jewelry 100000
loan: Main Lord Business revenue-jewelry 300000
The taxable taxes-value-added tax (output tax) 51000
The special attention should be: the recovered old jewelry cannot calculate the amount of input tax. Because the store is not a acquisition unit specializing in waste materials. It should not be included in the retail price of 251,000 yuan in the actual price, because it will not record sales revenue and escape the value -added tax tax.
Extension information:
It to facilitate the reporting of the enterprise, you can use the following methods according to the actual situation:
(1) General taxpayer enterprises, in actual operation, can also be based on the "VAT tax declaration statement form. "Calculate this indicator, the calculation formula is: value-added tax = output tax- (input tax amount-input tax amount transfer-deductible to the tax should be refundable). At the same time, it should be noted that when calculating the indicator, it should include the report of the return of goods and the corresponding labor service.
(2) General taxpayers who perform simple collection methods can fill in the indicator based on the "taxable amount calculated" based on the "VAT tax declaration form".
(3) General taxpayers who comply with the fiscal and tax departments to reduce the tax reduction of certain products shall be deducted from the "taxable amount reduction amount" when filling in the indicator according to the "VAT tax declaration form". Essence
(4) Small -scale taxpayer companies can be filled in according to the "actual taxable amount in this issue" in the "VAT tax declaration form".
Reference materials Source: Baidu Encyclopedia-VAT
VAT consumption tax, plus 3 attachments. The cost is the original price and taxes of your buying jewelry, the salary of the employee, the rent, the water and electricity, and so on. The person you find the accountant will tell you for a while. How to avoid taxes reasonably
Business tax,; cost accounting uses individual valuation methods.
Consumption tax, business tax.
Find the specialist in the tax bureau, he will give you detailed information