从价定率计征消费税-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	从价定率计征消费税
释义	法律分析：实行从价定率的方法是指根据商品销售价格和税法规定的税率计算征税。计算公式为: 应纳税额=销售额×税率公式中的税率由税法依据不同税目分别确定,可从消费税税目税率表中查得,应纳税额的正确计算,关键在于销售额的确定。法律依据：《中华人民共和国消费税暂行条例》第一条在中华人民共和国境内生产、委托加工和进口本条例规定的消费品的单位和个人，以及国务院确定的销售本条例规定的消费品的其他单位和个人，为消费税的纳税人，应当依照本条例缴纳消费税。
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