Sales = sales including tax /( 1+3%)
Taxable amount = sales ×2%
If it is an old motor vehicle that is not included in the fixed assets, it should be calculated according to the following formula: tax payable = sales price (or evaluation price) /( 1+3%)*3%.
Input tax is not deducted at the time of purchase, which can generally be divided into two situations:
According to the relevant provisions of value-added tax, the fixed assets at the time of purchase do not belong to the range of assets that can be deducted from input tax. Of course, taxpayers cannot deduct the input tax at the time of purchase. However, due to the policy change at the time of sale, the fixed assets belong to the scope of deductible assets.
(1) Fixed assets purchased before the transformation of VAT: Under the productive VAT, the purchased fixed assets cannot be deducted from the input tax, so the taxpayers who were not included in the pilot project of expanding the scope of VAT deduction before February 3, 20081will not be deducted from the input tax.
(2) 1, before August 2065438, according to the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, the input tax of motorcycles, automobiles and yachts subject to consumption tax for taxpayers' own use shall not be deducted from the output tax, so the above assets purchased by enterprises before August 20 1 3 have not been deducted from the input tax.
Extended data:
As VAT is subject to the system of tax deduction with special VAT invoices, it requires taxpayers to have a high level of accounting, which requires accurate accounting of output tax, input tax and tax payable.
But the reality is that many taxpayers can't meet this requirement, so the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting.
general taxpayer
(1) Taxpayers who produce goods or provide taxable services are mainly taxpayers who produce goods or provide taxable services (that is, the annual sales of taxpayers' goods or provide taxable services account for more than 50% of taxable sales) and concurrently engage in wholesale or retail of goods, with annual taxable sales exceeding 500,000;
(two) engaged in the wholesale or retail business of goods, the annual taxable sales of more than 800 thousand yuan.
Small-scale taxpayer
(1) Taxpayers engaged in the production of goods or providing taxable services, and taxpayers whose main business is the production of goods or providing taxable services (that is, the annual sales of taxpayers' goods or services account for more than 50% of the annual taxable sales) and concurrently engage in the wholesale or retail of goods, with the annual taxable sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive).
(2) Taxpayers other than those mentioned above have an annual taxable sales of less than 800,000 yuan (inclusive).
Baidu Encyclopedia-VAT