Compute excise tax from factory price, quantity and the excise rate: T = price × qty × rate.
输入出厂单价、数量与消费税率，求消费税。
| Item | Formula / Rule | Source / Standard |
|---|---|---|
| Three methods | Ad valorem uses sales × rate, specific uses quantity × unit amount and compound adds both | PRC Interim Regulations on Consumption Tax |
| Compound example | Class A cigarettes carry a 56% ad valorem rate plus 0.003 yuan per stick | PRC Interim Regulations on Consumption Tax, Annex |
| Tax point | Tax arises at production, entrustment processing and import, while jewellery is taxed at retail | PRC Interim Regulations on Consumption Tax, Art. 1 |