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(共45张PPT)
消费税纳税实务
学习情境 三
INDEX
单元一 消费税概述
单元二 消费税的计算
单元三 消费税的账务处理
单元四 消费税纳税申报
教学目标
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1.熟悉消费税的含义与特点
2.掌握消费税应纳税额的计算
3.掌握消费税的账务处理
4.掌握增值税的纳税申报
INDEX
单元三 消费税的账务处理
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在“应交税费”科目下增设“应交消费税”明细科目进行会计核算
科目的借方发生额反映企业实际缴纳的消费税和待扣的消费税
贷方发生额反映按规定应缴纳的消费税
一、消费税会计科目的设置
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(1)纳税人销售应税消费品,在销售确认时,计提消费税,借记“税金及附加”科目,贷记“应交税费——应交消费税”科目;按规定期限上缴税金时,借记“应交税费——应交消费税”科目,贷记“银行存款”科目;月末结转销售税金时,借记“本年利润”科目,贷记“税金及附加”科目。发生销货退回或退税时,做相反的会计分录
二、应税消费品的会计处理
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(2)委托方将委托加工的应税消费品收回后以不高于受托方计税价格直接用于销售,应将受托方代收代缴的消费税和支付的加工费一并计入委托加工应税消费品的成本,借记“委托加工物资”“自制半成品——委托外部加工自制半成品”“生产成本——委托加工产品”等科目,贷记“应付账款”“银行存款”等科目
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委托方将委托加工的应税消费品收回后以高于受托方计税价格直接用于销售,则应按受托方代收代缴的消费税,借记“应交税费——应交消费税”科目;出售时,按应税消费品应缴纳的消费税,借记“税金及附加”科目,贷记“应交税费——应交消费税”科目;缴纳时,借贷方发生额的差额为实际应缴的消费税,借记“应交税费——应交消费税”科目,贷记“银行存款”科目
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委托方将委托加工的应税消费品收回后用于连续生产应税消费品,则应按受托方代收代缴的消费税借记“应交税费——应交消费税”科目,按应支付的加工费等借记“委托加工物资”等科目,按支付加工费相应的增值税税额借记“应交税费——应交增值税(进项税额)”科目,贷记“银行存款”等科目;待加工成最终应税消费品销售时,按最终应税消费品应缴纳的消费税,借记“税金及附加”科目,贷记“应交税费——应交消费税”科目;缴纳时,借贷方发生额的差额为实际应缴的消费税,借记“应交税费——应交消费税”科目,贷记“银行存款”科目
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(3)纳税人将自产的应税消费品用于连续生产应税消费品的,不纳消费税,只进行实际成本的核算
纳税人将自产的应税消费品用于连续生产非应税消费品的,应在移送使用环节纳税。在领用时,借记“生产成本”等科目,贷记“自制半成品”“应交税费——应交消费税”等科目
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(4)纳税人将自产的应税消费品用于在建工程、向管理部门和非生产机构提供劳务及用于馈赠、赞助、集资、广告、样品、集体福利、奖励等,于自产的应税消费品移送时,借记“固定资产”“在建工程”“销售费用”“应付职工薪酬”“营业外支出”等科目,贷记“库存商品”“应交税费——应交增值税(销项税额)”“应交税费——应交消费税”科目
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纳税人将生产的应税消费品用于换取生产资料和消费资料、抵偿债务、作为投资的,应按纳税人同类应税消费品的最高销售价格和适用税率计算应纳消费税,贷记“应交税费——应交消费税”科目;按非货币性资产交换准则或债务重组准则,确认主营业务收入
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(6)进口应税消费品,应按应税消费品的进口成本连同消费税及不允许抵扣的增值税,借记“固定资产”“库存商品”“在途物资”等科目,按支付的允许抵扣的增值税,借记“应交税费——应交增值税(进项税额)”科目,按采购成本、缴纳的增值税、消费税的合计数,贷记“银行存款”等科目
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(7)生产企业直接出口应税消费品,可以在出口时,直接予以免税。外贸企业自营出口,应在从生产企业购入应税消费品时,按商品价款,借记“库存商品”等科目,贷记“应付账款”“银行存款”等科目;外贸企业在办妥出口报关手续后,作为销售的实现,除进行有关销售的会计处理外,还要将应退回的消费税冲减销售成本,借记“其他应收款”科目,贷记“主营业务成本”科目;实际收到税务机关的退税款时,借记“银行存款”科目,贷记“其他应收款”科目;出口商品在发生退货时,做相反的会计分录
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INDEX
单元四 消费税纳税申报
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1.登录网上办税服务厅
登录网上税务局选择网上办税服务厅，按所属类型选择纳税申报表及附表
2.办理申报
通过网络远程报送创建的电子申报表。填写完成消费税系列报表后，点击“正式提交申报”按钮，经系统检查无误，点击“确定”按钮提交电子申报表
3.缴纳税款
纳税人网上提交电子申报表后，经税务机关审核，通过税务机关、银行、企业签订的三方协议缴纳税款
一、消费税纳税申报程序
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（一）消费税纳税填报资料
1．烟类应税消费品申报领取《烟类应税消费品消费税纳税申报表》及附表
2．酒及酒精类应税消费品申报领取及附表
3．成品油类应税消费品申报领取及附表
4．小汽车类应税消费品申报领取及附表
5．电池消费税纳税申报表
6．涂料消费税纳税申报表
7．其他应税消费品申报领取《其他应税消费品消费税纳税申报表》及附表
二、消费税纳税申报

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