General taxpayers receive input invoices to make inventory entries, register inventory quantity accounts, issue sales invoices, and calculate the sales cost amount according to the sales name and sales quantity * and the cost price of inventory goods. Accordingly, make a detailed list of monthly sales expenses.

Carry forward the sales cost according to the monthly sales cost details.

General taxpayers refer to taxpayers whose annual sales of value-added tax (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the standard of small-scale taxpayers stipulated by the competent departments of finance and taxation of the State Council.

General taxpayers pay taxes according to the prescribed tax rate, and can deduct taxes with purchase invoices; Small-scale taxpayers calculate and pay taxes according to the simple method, that is, they calculate and pay taxes according to the sales amount and the prescribed collection rate, collect them from the buyer together with the sales price (without tax deduction), and then turn them over to the tax authorities.

Output tax refers to the value-added tax calculated and paid according to the sales amount and the prescribed tax rate when taxpayers sell goods or provide taxable services. Output tax is charged to the buyer in addition to the sales amount, and the formula is: output tax = sales amount x tax rate.

1. Determination of sales volume

Taxable sales of value-added tax refers to the total price and extra-price expenses charged by taxpayers to buyers for selling goods or providing taxable services.

Out-of-price expenses include: handling fees, subsidies, funds, collection fees, returned profits, incentive fees, liquidated damages, deferred payment interest, packaging fees, charter, preparation fees, quality fees, transportation and handling fees, collection fees, prepaid funds and other out-of-price expenses. All extra expenses, no matter how they are accounted for in the accounting system, should be incorporated into the taxpayer's sales to calculate the taxable amount. The out-of-price expenses do not include the following items:

(1) Output tax charged to the buyer.

(2) Consumption tax collected and remitted by consumer goods entrusted with processing consumption tax.

(3) Prepaid freight meets two conditions: the freight invoice of the carrier department is issued to the buyer and the taxpayer transfers the invoice to the buyer.

(4) Government funds or administrative fees charged in the name of the following conditions: 1) Government funds approved by the State Council or the Ministry of Finance, and administrative fees approved by the people's government of the State Council or the provincial level and its finance and price departments; 2) The financial bills printed by the financial departments at or above the provincial level shall be issued at the time of collection; 3) All the money received shall be turned over to the finance.

(5) Insurance premium charged to the buyer when selling goods, and vehicle purchase tax and vehicle license fee paid by the buyer.

2. Calculation of sales volume

(1) Sales are calculated in RMB. If the taxpayer settles the sales in foreign exchange, the RMB conversion rate of its sales can choose the middle price of RMB exchange rate on the day when the sales occur or on the day of the month/kloc-0. Taxpayers shall determine the conversion rate in advance and shall not change it within one year after determination.

(2) Taxpayers constitute imported goods according to taxable value, and the formula is: taxable value composition = dutiable price+tariff.

The taxable value composition of imported goods falling within the scope of consumption tax should also include consumption tax, and the calculation formula is:

Composition taxable value = duty paid price+customs duty+consumption tax.

(3) If the general taxpayer uses the combination of sales amount and output tax to price goods or provide taxable services, the sales amount shall be calculated according to the following formula:

Sales = sales including tax; (1+ tax rate)

(4) If mixed sales are subject to VAT according to regulations, the sales amount shall be the sum of the sales amount of goods and the turnover of non-VAT taxable services.

(5) Where a taxpayer sells goods or provides taxable services at an obviously low price without justifiable reasons, or fails to sell them as sales, the competent tax authorities shall verify the sales amount in the following order:

First, according to the taxpayer's recent average selling price of similar goods;

Second, according to the recent average selling price of similar goods by other taxpayers;

Third, according to the composition of taxable value, its formula is:

Taxable value of composition = cost X( 1+ cost profit rate)

or

Component tax value = cost X(]+ cost profit rate) 1- consumption tax rate.

The cost in the above formula refers to the actual production cost of selling self-produced goods or the actual purchase cost of selling purchased goods; The cost profit rate is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

(6) If the deposit charged by taxpayers for renting or lending packaged goods for sale is accounted for separately, it will not be incorporated into sales. However, the deposit that has not been recovered and returned within the time limit shall be incorporated into the sales volume and taxed at the applicable tax rate of the packaged goods.

(7) If a taxpayer sells goods at a discount and indicates the sales amount and the discount amount on the same invoice, VAT can be levied according to the sales amount after the discount amount is reduced; If the discount amount is invoiced separately, no matter how it is handled financially, the discount amount shall not be used to deduct the sales amount when VAT is levied.

(8) When a taxpayer sells goods in the form of trade-in, the sales amount shall be determined according to the sales price of the new goods in the same period (however, for the trade-in business of gold and silver ornaments, value-added tax may be levied according to the total price actually charged by the seller excluding value-added tax); If the goods are sold by repaying the principal, the repaid principal shall not be deducted from the sales.