What is output tax? How much is the tax rate? What is input tax? How much is the tax rate?
1, the tax payable when selling goods or taxable taxes is the output tax.
2. The so-called input tax and output tax refer to the input and output tax of value-added tax. The output tax is the value-added tax charged by the general taxpayer to the buyer when selling goods. General taxpayers charge two parts of money when selling goods, one part is the price excluding tax, and the other part is the output tax.
3. The tax rates of input tax and output tax are the same, depending on the nature of the enterprise. The specific tax rates are 13%, 17%, 3%, 6%, 1 1% and so on.
How to calculate the required input amount according to the output amount?
Calculate the required input amount according to the output amount:
1, sales excluding tax = sales including tax /( 1+ VAT rate)
2. Output tax = sales excluding tax * VAT rate
3. Input tax = output tax-sales excluding tax * tax rate
4. The tax rate is given by the tax bureau.
This is the calculation method to determine how many VAT input tickets are certified according to the tax rate stipulated by the Inland Revenue Department.
For example, this month's output 10000 input 900 tax rate 3% tax rate is 17%. How much input tax should be certified at the end of the month? Thank you.
Is the tax rate the same?
The tax rate is the proportion according to which the tax is paid.
For example, the general goods tax rate of value-added tax is 17%, the low tax rate is 13%, and the small-scale taxpayers of value-added tax have a unified tax rate of 3%. The value-added tax rate of ordinary taxpayers is a financial indicator that the tax authorities are very concerned about, and the abnormal corporate tax rate will easily be taken as the target of interviews by your competent tax authorities. A reasonable value-added tax rate can ensure the smooth operation of corporate finance.
A. value-added tax is produced, circulated and provided by commodities; The value-added generated by labor services is a kind of turnover tax. The so-called "value-added" refers to the difference between the income of taxpayers from selling products or providing services in a certain period of time and the amount paid when purchasing goods and obtaining services, which is the added value created by taxpayers in their production and business activities.
B. Due to the different levels of economic development in different regions of our country, the tax rate of general taxpayers in developed regions may be higher, and that of general taxpayers in economically underdeveloped regions may be lower; The tax rate of industrial enterprises and commercial enterprises is relatively higher than that of commercial enterprises, and there is no fixed requirement at present. The tax burden of each region and industry is different, and the requirements of local tax authorities will not be the same. Generally, the tax authorities calculate it according to a number of representative enterprises in the same industry. Generally, the tax rate should be controlled at: 1%-4%, and 0.8%-2% for business. Production enterprises 2%-4%
How do ordinary taxpayers calculate the tax amount?
General taxpayer's tax payment method: (sales item-input) * 17%= VAT payable.
For example, sales =1000000, and input = 900000 (both of them get 17% VAT).
Taxable amount = (100000-900000) *17% =1.7000.
VAT input tax = the input tax certified in the current month (the counseling period should be deducted in the next month, and the temporary and formal period can be deducted in the same month)