Under Ad valorem flat rate method, tax payable amount= sales amount of taxable goods×applicable tax rate.(1) Sales amount is amount that taxpayer received all consideration and additional chargeswhile selling taxable goods.(2) Tax payable calculation, if Ad valorem flat rate method is applied and goods sold withpackage, no matter whether package priced by separately, the selling price shallincluded in taxable amount subject to consumption tax.(3) In general condition, seller will charge deposit on packages rather than priced and salein combination with goods. Deposit will be credit to revenue at termination date subjectto consumption tax.(4) Taxable amount on of taxable goods, shall not include value added tax received frombuyer.Which one of above description is correct?
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1 .Which one of following description on the business tax payable liable occurrence time is wrong?
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