DOC

post-fluctuation

By Carrie Mason,2014-12-25 01:44
18 views 0
post-fluctuation

Appendix 1:

    Economic Indicator Survey Form for Cigarette Manufacturers

    Time Period: Month Year

    Name of Enterprise: Filling-in Unit: Unit of Measure: Ten Thousand Pieces,

    Yuan, Yuan/Carton

    Assessable Selling Applicable Remarks

    price for Verified Price Consumption Packaging Sales Sales Transfer Brand Output Calculation of Assessable Tax Rate Specifications Quantity Volume Price Consumption price

    Tax

    1 2 3 4 5 6 7 8 9 10 11

Notes:

     1

    1. This form shall be filled out by the State Tax Bureau of the place where the

    stcigarette manufacturer is located. The time period is from January 1 through

    stDecember 31 of each fiscal year.

    2. Brand in the first column refers to each brand produced by the manufacturer. Information about a brand which has assessable price for calculation of consumption tax but whose production has ceased, new brand or specification of cigarette, and the brand whose transaction price has fluctuated, shall be indicated in the Remarks

    column.

3. Packaging Specifications” in the second column refers to cigarettes of all

    packaging specifications produced by the manufacturer.

4. Output and Sales Quantity in the third and fourth columns respectively refer to

    the output and sales quantity of the brand or specification of cigarette during the price information collection period, and the unit of measure is Ten Thousand Pieces.

5. Sales Volume in the fifth column refers to the amount of the brand or

    specification of cigarette sold during the price information collection period, and the unit of measure is Yuan.

    6.Transfer Price in the sixth column refers to the transaction price (excluding VAT) agreed upon between the cigarette manufacturer and a purchaser at the last trade fair during the price information collection period, and the unit of measure is Yuan/Carton (200 Pieces). If, for the same brand or specification of cigarette, there is any discrepancy between the transfer price agreed upon at China Tobacco Trading Center and the transfer price struck at the provincial tobacco trade (ordering) fairs, the transfer price struck at the provincial tobacco trade (ordering) fairs shall be indicated in the Remarks column.

7. Assessable price for Calculation of Consumption Tax in the seventh column

    refers to the assessable price of a cigarette already published by the State Administration of Taxation for calculation of consumption tax, and the unit of measure is Yuan/Carton (200 Pieces).

    8. Verified Assessable price in the eighth column refers to the value of a cigarette which is not traded at China Tobacco Trading Center and the provincial tobacco trade

     2

    (ordering) fairs but whose price is verified by the tax authority. The unit of measure is Yuan/Carton (200 Pieces).

    9. Selling Price in the ninth column refers to the price at which the manufacturer actually sells the brand of cigarette, and the unit of measure is Yuan/Carton (200

    Pieces).

10. Applicable Consumption Tax Rate in the tenth column refers to the proportional

    tax rate applicable to the consumption tax on the brand of cigarette. 11. This form is made in duplicate copies, one copy of which shall be retained by the filling-in unit; and the other shall be submitted to the provincial State Tax Bureau.

Appendix 2:

    Economic Indicator Survey Form for Cigarette Manufacturers (New Brand or Specification)

    Time Period: Month Year

    Name of Enterprise: Filling-in Unit: Unit of Measure: Ten Thousand Pieces, Yuan, Yuan/Carton

    Applicable Packaging Sales Sales Transfer Selling Brand Output Consumption Remarks Specifications Quantity Volume Price Price Tax Rate

    1 2 3 4 5 6 7 8 9

     3

Notes:

    1. This form shall be filled out by the State Tax Bureau of the place where the manufacturer is located. The time period is from the month following the launch of new brand or specification of cigarette into the market through the twelfth month.

    2. Brand in the first column refers to a new brand or specification of cigarette produced by the manufacturer.

3. Packaging Specifications in the second column refers to the packaging

    specifications of a new brand or specification of cigarette produced by the manufacturer.

4. Output and Sales Quantity in the third and fourth columns respectively refer to

    the output and sales quantity of the brand or specification of cigarette during the price information collection period, and the unit of measure is Ten Thousand Pieces.

5. Sales Volume in the fifth column refers to the amount of the brand or

    specification of cigarette sold during the price information collection period, and the unit of measure is Yuan.

    6. Transfer Price in the sixth column refers to the transaction price (excluding VAT) last agreed upon at a trading market between the cigarette manufacturer and a purchaser during the price information collection period after the launch into the market of a new brand or specification of cigarette produced by the manufacturer, and the unit of measure is Yuan/Carton (200 Pieces). If, for the same brand or

    specification of cigarette, there is any discrepancy between the transfer price agreed upon at the China Tobacco Trading Center and the transfer price struck at the provincial tobacco trade (ordering) fairs, the transfer price struck at the provincial tobacco trade (ordering) fairs shall be indicated in the Remarks column.

    7.Selling Price in the eighth column refers to the price at which the manufacturer

     4

actually sells the brand of cigarette, and the unit of measure is Yuan/Carton (200

    Pieces).

8.Applicable Consumption Tax Rate in the ninth column refers to the proportional

    tax rate applicable to the consumption tax on the brand of cigarette. 9. This form is made in duplicate copies, one copy of which shall be retained by the filling-in unit, and the other shall be submitted to the provincial State Tax Bureau.

Appendix 3:

    Economic Indicator Survey Form for Cigarette Manufacturers (Brand Whose Transaction Price Has Fluctuated)

    Time Period: Month Year

    Name of Enterprise: Filling-in Unit: Unit of Measure: Ten Thousand Pieces, Yuan, Yuan/Carton

    Transfer Selling Applicable Remarks Assessable Transfer Price Price Consumption price for Price (After Sales Vo Packaging Sales (Before Tax Rate Brand Output Calculation of Fluctua Quantity Specifica Fluctua -lume Consumption

    -tion) Tax -tions -tion)

    1 2 3 4 5 6 7 8 9 10 11

     5

Notes:

    1.This form shall be filled out by the State Tax Bureau of the place where the manufacturer is located. The time period is six consecutive months commencing from the month during which the retail price dropped.

    2.Brand in the first column refers to the brand of cigarette produced by the manufacturer whose transaction price has fluctuated.

3.Packaging Specifications in the second column refers to the packaging

    specifications of the brand of cigarette produced by the manufacturer, whose transaction price has fluctuated.

4.Output and Sales Quantity in the third and fourth columns respectively refer to

    the output and sales quantity of the brand or specification of cigarette during the price information collection period, and the unit of measure is Ten Thousand Pieces.

5.Sales Volume in the fifth column refers to the amount of the brand or

    specification of cigarette sold during the price information collection period, and the unit of measure is Yuan.

    6. Transfer Price in the sixth column refers to the pre-fluctuation transaction price (excluding VAT) agreed upon at the last trade fair between the cigarette manufacturer and a purchaser during the price information collection period, and the unit of measure is Yuan/Carton (200 Pieces). If, for the same brand or specification of

    cigarette, there is any discrepancy between the transfer price agreed upon at the China Tobacco Trading Center and that struck at the provincial tobacco trade (ordering) fair, the transfer price struck at the provincial tobacco trade (ordering) fairs shall be indicated in the Remarks column.

    7. Transfer Price in the seventh column refers to the post-fluctuation transaction

     6

    price (excluding VAT) agreed upon at the last trade fair between the cigarette manufacturer and a purchaser during the price information collection period, and the unit of measure is Yuan/Carton (200 Pieces). If, for the same brand or specification

    of cigarette, there is any discrepancy between the transfer price agreed upon at the China Tobacco Trading Center and that struck at the provincial tobacco trade (ordering) fair, the transfer price struck at the provincial tobacco trade (ordering) fair shall be indicated in the Remarks column.

8.Assessable price for Consumption Tax in the eighth column refers to the

    assessable price already published by the State Administration of Taxation for calculation of consumption tax on cigarette, and the unit of measure is Yuan/Carton

    (200 Pieces).

    9.Selling Price in the ninth column refers to the price at which the manufacturer actually sells the brand of cigarette, and the unit of measure is Yuan/Carton (200

    Pieces).

10.Applicable Consumption Tax Rate in the tenth column refers to the proportional

    tax rate applicable to the consumption tax on the brand of cigarette. 11. This form is made in duplicate copies, one copy of which shall be retained by the filling-in unit, and the other shall be submitted to the provincial State Tax Bureau.

Appendix 4:

    Consolidated Economic Indicator Survey Form for Cigarette Manufacturers

    Time Period: Year Month

    Filling-in Unit: Unit of measure: Ten Thousand Pieces, Yuan, Yuan/Carton

    Assessable Selling Applicable Sales price for Price Consumption Name of Sales Verified Vo Packaging Transfer Calculation Tax Rate Enter Brand Output QuanAssessable Remarks Specifications Price of -lum-prise -tity price Consump e

     7

    -tion Tax

    1 2 3 4 5 6 7 8 9 10 11 12

Notes:

    1.This form, a consolidation of the single index figures in Appendix 1, shall be filled

    stout by the provincial State Tax Bureau. The time period is from January 1 through

    stDecember 31 of each fiscal year.

2.“Name of Enterprise in the first column refers to the name of the cigarette

    manufacturer.

    3.Brand in the second column refers to each brand produced by the manufacturer. Information about a brand of cigarette whose value has been assessed for calculation of consumption tax but whose production has ceased, a new brand or specification of cigarette, and a brand of cigarette whose transaction price has fluctuated, shall be indicated in the Remarks column.

    4.Packaging Specifications in the third column refers to cigarettes of all packaging specifications produced by the manufacturer.

     8

5.Output and Sales Quantity in the fourth and fifth columns respectively refer to

    the output and sales quantity of the brand or specification of cigarette during the price information collection period, and the unit of measure is Ten Thousand Pieces.

6.Sales Volume in the sixth column refers to the amount of the brand or

    specification of cigarette sold during the price information collection period, and the unit of measure is Yuan.

    7.Transfer Price in the seventh column refers to the transaction price (excluding VAT) agreed upon at the last trade fair between the cigarette manufacturer and a purchaser during the price information collection period, and the unit of measure is Yuan/Carton (200 Pieces). If, for the same brand or specification of cigarette, there is any discrepancy between the transfer price agreed upon at the China Tobacco Trading Center and that struck at the provincial tobacco trade (ordering) fair, the transfer price struck at the provincial tobacco trade (ordering) fair shall be indicated in the Remarks column.

    8.Assessable price for Calculation of Consumption Tax in the eighth column refers

    to the assessable price already published by the State Administration of Taxation for calculation of consumption tax on cigarettes, and the unit of measure is Yuan/Carton

    (200 Pieces).

    9.Verified Assessable price in the ninth column refers to the value of the cigarette which is not traded at China Tobacco Trading Center and the provincial tobacco trade (ordering) fairs but whose value is verified by the tax authority. The unit of measure is Yuan/Carton (200 Pieces)

    10.Selling Price in the tenth column refers to the price at which the manufacturer actually sells the brand of cigarette, and the unit of measure is Yuan/Carton (200

    Pieces).

11.Applicable Consumption Tax Rate in the tenth column refers to the proportional

    tax rate applicable to the consumption tax on the brand of cigarette.

    12.This form is made in duplicate copies, one copy of which shall be retained by the filling-in unit, and the other shall be submitted to the provincial State Tax Bureau.

     9

Appendix 5:

    Consolidated Economic Indicator Survey Form for Cigarette Manufacturers (New Brand or Specification)

    Time Period: Month Year

    Filling-in Unit: Unit of Measure: Ten Thousand Pieces, Yuan, Yuan/Carton

    Applicable Name of Packaging Sales Sales Transfer Selling Brand Output Consumption Remarks Enterprise Specifications Quantity Volume Price Price Tax Rate

    1 2 3 4 5 6 7 8 9 10

Notes:

    1.This form, a consolidation of the single index figures in Appendix 2, shall be filled out by the provincial State Tax Bureau. The time period is from the month following the launch into the market of a new brand or specification of cigarette through the twelfth month.

     10

Report this document

For any questions or suggestions please email
cust-service@docsford.com