A tax accounting question, a gold and silver jewelry store is an enterprise approved by the head office of the people's Bank of China to operate gold and silver jewelry. The following sales were realized in August:

B
(1700 * 20 2270) / (1 17%) * 17% = 5270
in this transaction, the gold store treats the consumer as a non monetary asset transaction. The gold store exchanges the gold jewelry with a fair value of 2500 yuan in the market for the old jewelry with a value of 800 yuan and 1700 to compensate for the price difference. The 800 yuan old jewelry in this transaction has already included the value-added tax. As the gold store has already borne the input value-added tax, the 800 yuan is not subject to the value-added tax. Only 1700 VAT is required
real sales begin with after-sales service.

Article 16 of the detailed rules for the implementation of the Provisional Regulations on value added tax (2019 Edition) stipulates that if a taxpayer has obviously low prices without justifiable reasons as mentioned in Article 7 of the regulations or has the same acts of selling goods as listed in Article 4 of these detailed rules without sales volume, the sales volume shall be determined in the following order: ① it shall be determined according to the average sales price of similar goods of the taxpayer in the recent period. ② It shall be determined according to the average sales price of similar goods of other taxpayers in the recent period. ③ It is determined according to the component taxable price. The formula for composing tax price is: composing tax price = cost × (1 cost profit margin). For goods subject to consumption tax, the consumption tax shall be added to the taxable price. The cost in the formula refers to the actual production cost of selling self-made goods and 9 items, and the actual purchase cost of selling purchased goods. The cost profit rate in the formula is determined by the State Administration of taxation. For the above provisions, the 2019 version of the detailed rules has made two changes to the original detailed rules: first, item ① has been changed from the original "current month" to "recent period". In fact, the meaning of the expression can be understood as that the sales price of the same kind of goods of the enterprise is regarded as the standard for the enterprise's deemed sales; The second is to add the word "other" to item ②, which allows taxpayers to determine the deemed sales price by referring to the sales price of other taxpayers in the market. （2） Consumption tax 1. The content has not changed. The description of deemed sales in the new and old detailed rules for the implementation of the Provisional Regulations on consumption tax is the same, and it is stipulated in Article 6: the term "used in other aspects" in paragraph 1 of Article 4 of the Regulations refers to taxpayers' use of self-produced taxable consumer goods for the production of non taxable consumer goods, projects under construction, management departments, non production institutions, the provision of labor services, gifts, sponsorships, fund-raising, advertising, samples, employee welfare, incentives, etc. In addition to the general provisions, the following special provisions are still followed: for the retail business of gold and silver jewelry, the original provisions shall still be followed: ① processing gold and silver jewelry for units and individuals other than business units. Processing includes processing with materials, renovation and restructuring, old for new and other businesses, excluding repair and cleaning businesses. ② Business units use gold and silver jewelry for gifts, sponsorships, fund-raising, advertising, samples, employee welfare, awards, etc. ③ Units that engage in the wholesale business of gold and silver jewelry without the approval of the head office of the people's Bank of China sell gold and silver jewelry to business units. If the package is not priced and sold with the product, but the unit collects a deposit, this deposit should not be included in the sales of taxable consumer goods for taxation. However, for packages that are not returned due to overdue recovery and deposits that have been collected for more than one year, they shall be incorporated into the sales volume of taxable consumer goods, and consumption tax shall be levied at the applicable tax rate of taxable consumer goods. Where the taxpayer does not return the deposit of packaging materials, which is not only priced and sold with taxable consumer goods, but also collected separately, within the prescribed time limit, it shall be incorporated into the sales volume of taxable consumer goods, and consumption tax shall be levied according to the applicable tax rate of taxable consumer goods. For the package deposits collected by the alcohol product production enterprises that adopt the ad valorem or composite levy method for selling alcohol products, regardless of whether the deposits are returned or not and how they are accounted for in accounting, they shall be incorporated into the sales of alcohol products and consumption tax shall be calculated and levied according to the applicable tax rate of alcohol products. 2. Changes in tax related treatment

Articles 7 to 9 of the Provisional Regulations on consumption tax of the 2019 edition respectively add the calculation formula of compound tax and corresponding component tax price compared with the old regulations: component tax price = (cost profit self produced and self used quantity) × Fixed tax rate) ÷ (1 - proportional tax rate), etc. These regulations have been implemented since May 2001. At present, there are three kinds of products subject to composite Taxation: cigarettes, grain Baijiu and potato Baijiu. The sale of gold and silver jewelry is still subject to the original provisions. Production, wholesale and retail units of gold and silver jewelry used for gifts, sponsorships, fund-raising, advertising, samples, employee welfare, awards and other aspects shall accept the sales price of the same kind of gold and silver jewelry sold by taxpayers to determine the tax basis and collect consumption tax; Where there is no sales price for gold and silver jewelry of the same kind, tax shall be calculated and paid according to the constituent taxable price. The formula for calculating the component tax price is: component tax price = original purchase price × (1 profit rate) / (1 - consumption tax rate of gold and silver jewelry). If the taxpayer is a manufacturer, the "original purchase price" in the formula is the production cost. The "profit rate" in the formula is set at 6%. （3） Business tax 1. The content has changed. Article 5 of the detailed rules for the implementation of the Provisional Regulations on business tax (2019 Edition) stipulates that taxable acts deemed to have occurred include the following three parts: units or individuals give real estate or land use rights to other units or individuals for free; The self construction behavior of a unit or individual that sells a newly built (hereinafter referred to as "self built") building; Other circumstances stipulated by the Ministry of Finance and the State Administration of taxation. The new regulations abolish the "transfer of limited property rights or permanent use rights of real estate", and provide more stringent provisions on the free gift of real estate or land use rights, and replace "others" in the original regulations with "units and individuals", which solves a difficult problem in the implementation of the old policies. The old detailed rules only stipulated that the act of giving real estate to others for free by an entity was "deemed as selling real estate", but there were no provisions on the act of giving land use rights for free by an entity and the act of giving real estate and land use rights for free by an individual. That is to say, unless otherwise stipulated by the competent tax authority of the State Council, these acts are exempt from business tax. The new detailed rules expand the scope of business tax collection. 2. Changes in tax related treatment. Article 20 of the detailed rules for the implementation of the Provisional Regulations on business tax (2019 Edition) stipulates that if a taxpayer has the price mentioned in Article 7 of the regulations that is obviously low without justifiable reasons or the deemed taxable acts listed in Article 5 of these detailed rules and has no turnover, its turnover shall be determined in the following order: ① it shall be determined according to the average price of similar taxable acts of the taxpayer in the recent period; ② According to the average price of similar taxable acts of other taxpayers in the recent period; ③ According to the following formula: turnover = operating cost or project cost × (1 cost profit margin) ÷ (1 - business tax rate)

the cost profit rate in the formula is determined by the tax bureaus of provinces, autonomous regions and municipalities directly under the central government. The new detailed rules change item ① of the old detailed rules from "current month" to "recent period", making it more feasible in practical operation. The provisions of "the same taxable services, the transfer of intangible assets or the sale of the same kind of real estate" in the enumeration law are changed to "the same kind of taxable acts", so as to avoid disputes in the actual operation process caused by incomplete enumeration. Add "other taxpayers" to item ②, which can apply the market price, and also avoid the problem that the export commodities that are not produced and sold by the original provisions are regarded as the increase of the tax base caused by the artificial increase of the cost profit rate in the sales process. 2、 Changes in the relevant provisions on enterprise income tax for deemed sales business from January 1, 2019, the income tax policies of domestic and foreign enterprises have been unified. Article 25 of the new regulations for the implementation of the enterprise income tax law (hereinafter referred to as the regulations) stipulates that the exchange of non monetary assets and the use of goods, property and labor services for donation, debt repayment, sponsorship, fund-raising, advertising, samples, employee welfare or profit distribution shall be deemed as the sale of goods, the transfer of property or the provision of labor services, unless otherwise stipulated by the competent financial and tax departments of the State Council. The notice of the State Administration of Taxation on the treatment of income tax on the disposal of assets by enterprises (Guo Shui Han [2019] No. 828) clarifies the treatment of enterprise income tax on the sales behavior of enterprises. Compared with the notice of the State Administration of Taxation on the income tax treatment issues related to the internal disposal of assets by foreign-invested enterprises (Guo Shui Han [2019] No. 970), which was originally applicable to foreign-funded enterprises, the enterprise income tax treatment provisions for the same sales business have both similarities and differences.