Those exceeding 30,000 yuan must be paid in full.
For example, turnover 1 10,000, value-added tax = 1 10,000 * 3% = 30,000 (tax).
2. The VAT rate is 3%, and it is a small-scale taxpayer.
Specific calculation:
For example, the sales amount is 10000 and the VAT rate is 3%.
VAT =10000/(1+3%) * 3% = 291.26
VAT payable (output tax) = 29 1.26 (yuan) entry is
Debit: bank deposit, etc. 10000
Loan: income from main business is 9708.74.
Taxes payable-VAT payable (output tax) 29 1.26
However, the 3% VAT cannot be deducted.
Extended data;
The turnover of business tax is generally determined according to the following principles:
(1) Turnover is the total price and other expenses charged by the taxpayer to the other party for providing taxable services. Out-of-price charges include fees, funds, collection fees, collection funds, prepaid funds and various out-of-price charges.
(2) Through positive listing, it is stipulated that some expenses of some projects can be deducted. For example, advertising fees paid by advertising companies to the media can be deducted, and tickets and transportation fees paid by travel agencies on behalf of tourists can be deducted.
(3) Where a taxpayer provides taxable services, transfers intangible assets or sells real estate at an obviously low price without justifiable reasons, the competent tax authorities have the right to verify its turnover in the following order:
(1) Approved according to the average price of similar taxable services provided by taxpayers or sales of real estate;
② Approved according to the average price of similar taxable services provided by taxpayers or similar real estate sold;
③ The taxable value is formed according to the following formula: taxable value = operating cost or engineering cost ×( 1+ cost profit rate) ÷( 1- business tax rate).
(4) When calculating the turnover, the foreign exchange income obtained by taxpayers should be converted into RMB at the foreign exchange market price. The RMB conversion rate of the turnover can choose the national foreign exchange quotation on the day when the turnover occurs or 1 day of the current month (in principle, it is the middle price).
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