注册会计师-税第02讲消费税计考点二消费税计算专业词汇自产：Self－produced报销：Reimburse政府基金：Governmentalfunds包装物：Packagingmaterial独立核算：Independentaccounting比率税率：Proportionaltaxrate定额税率：Quotataxrate从价：advalorem组成计税价格：Compositeassessableprice重点、难点讲解一、自产自销业务消费税的计算Ⅰ.Calculationofconsumptiontaxforsellingitsownproducts（一）销售额的确定ⅰ.Determiningsalesamount1.销售额的一般规定1.Generaldeterminationofsalesamount重点、难点讲解销售额是纳税人销售应税消费品向购买方收取的全部价款和价外费用，包括消费税但不包括增值税。Thesalesamountisthetotalpriceandotherchargescollectedbythetaxpayeronthebuyer2.销售额的特殊规定Specialdeterminationofsalesamount（1）收取的代垫运费。Collectedreimbursedoffreightcharges①纳税人向买方收取的代垫运费，作为一种价外收入；①Thereimbursedfreightchargescollectedbytaxpayersfrombuyersshallberegardedasakindofadditionalrevenue;②代垫运费只要同时符合下列条件，不作为销售收入：②Aslongasthereimbursedfreightchargesmeetthefollowingconditionssimultaneously,itshouldnotberegardedassalesrevenueA.承运方将运输发票开具给购买方；A.Thetransportationinvoiceisissuedtothebuyerbycarriers;B.纳税人将此项运费发票交给购买方。B.Taxpayershandthetransportationinvoicetothebuyer.（2）同时符合以下条件代为收取的政府性基金或者行政事业性收费不作为价外费用：（2）Governmentfundsoradministrativefeeswithheldthatmeetfollowingconditions,whichwouldnottreatedasadditionalfees:①由国务院或者财政部批准设立的政府性基金，由国务院或者省级人民政府及其财政、价格主管部门第1考前精准押题微信：2977945028注册会计师-税①ThegovernmentalfundsthatareapprovedandestablishedbytheStateCouncilortheMinistryofFinance,theadministrativechargesthatareapprovedandestablishedbytheStateCouncil,provincialgovernmentorpricecontroldepartment;②收取时开具省级以上财政部门印制的财政票据；②Whenfundsorfeesarecollected,financialbillsprintedbythefinancialdepartmentatoraboveprovincelevelareissued;③所收款项全额上缴财政③Themoneycollectedisfullyturnedovertothefinancialdepartment（3）...
