As a small business owner, you have a lot of government documents and小企业的税款to keep up with. If you sell certain products or services at your company, you might be responsible for filing and paying excise tax. What is excise tax?
What is an excise tax?
Excise tax, sometimes simply called an excise or an excise duty, is a tax imposed on certain goods and services. Both federal and state governments can choose what goods and services are subject to excise tax. As an indirect tax, the excise amount is included in the total purchase price of the product or service.
消费者不直接向政府缴纳消费税。相反，美国国税局向出售消费税的企业主征税。企业主通过将税项包括在消费者总额中，将税收转嫁给消费者。
Excise tax vs. sales tax
Excise tax is different from sales tax because the sales tax amount is clearly indicated in the official receipt of a sale. The consumer does not see the addition of the excise tax on their receipt or bill of sale.
What items are subject to excise tax?
消费税通常添加到被视为不必要或额外的项目中。实际上，消费税也被称为“罪税”，因为它们有助于减少社会成本高的物品的销售。
如果过度使用，这些物品可能对人们的健康或环境有害。消费税的一个例子可能包括对烟草，酒精或赌博的额外税。
List of excise tax products
Other products that have excise tax include:
- 燃料
- Air transportation,
- Semi-trailers
- 船上的乘客
- Coal production
- Indoor tanning services
- Sport fishing equipment
消费税示例的完整列表相当冗长且详细。要获取消费税涵盖的物品的全面，最新的清单，请退房IRS Form 720。
两种消费税
There are two types of excise tax. The two types of taxes differ based on how you calculate the tax. Depending on the product or service you are selling, you will use one or the other type of excise tax.
Specific excise tax
Specific excise tax is the most common type of excise tax. You calculate the tax by adding a fixed amount to the selling price of an item. For example, a $12 bottle of wine with a $2 excise tax should be sold for $14.
Ad valorem excise tax
Ad valorem excise tax is the other type of excise tax. You figure ad valorem excise by adding a fixed percentage based on the selling price. For example, a tanning service that costs $20 and has a 10% excise tax should have $2 added to the amount due, making the total cost $22.
How to pay excise tax
You pay federal excise tax quarterly. To make payments, you must fileForm 720。使用表格720的时间表A表示您应付的消费税金额。
Make payments within one month after the end of each quarter. You need to pay excise tax for the quarter ending in:
If Form 720 is due on a weekend or holiday, file the form by the next business day. You can file and pay excise tax online through theExcise Tax e-File & Compliance(ETEC) Programs. You can also mail the form and payment to the IRS.
Excise tax on excess benefit transactions
The IRS imposes an excise tax on excess benefit transactions between a disqualified person and a tax-exempt organization. A disqualified person is someone who has influence over a tax-exempt organization. For example, someone who donated money to a charity is a disqualified person.
在excess benefit transaction, the individual donates something of economic value (e.g., money) to a tax-exempt organization. Then, the tax-exempt organization gives something of value to that individual. When the item the tax-exempt organization provided is of higher value than the amount the individual donated, it is an excess benefit transaction. The disqualified person is liable for an excise tax.
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