If a person wants to do business, then paying taxes is a must. Corporate tax returns are generally filed after each quarter. So does the taxpayer’s actual cost include value-added tax? What does the actual cost include? Below, in order To help everyone better understand the relevant legal knowledge, I have compiled relevant content and hope it will be helpful to you. Does the actual cost of general taxpayers include VAT? Does it not include VAT? VAT is an extra-price tax. What general taxpayers include in the cost is the tax-exclusive price. The VAT on purchased goods is not included in the cost, but is included in the cost. Enter the tax payable - the debit side of the VAT payable (input tax), which can be used to deduct the VAT output tax. 1. According to the general accounting practice of actual cost valuation, in the accounting processing of raw material purchase acceptance and receipt into the warehouse, the value (cost) of raw materials does not include value-added tax (input tax); 2. If the planned cost accounting method is adopted , the planned price of raw materials does not include value-added tax (input tax); 3. In short, in the cost accounting of raw material warehousing, the corresponding material value does not include value-added tax (input tax), and when the raw materials are taken out for non- If there are non-deductible items such as tax items, the corresponding value-added tax (input tax) should be transferred out; 4. The above premise refers to the accounting practice of general taxpayers of value-added tax. Composition of tax cost system Tax cost can be divided into narrow sense and broad sense. In the narrow sense, corporate tax costs only refer to various entity taxes paid by enterprises, that is, the corporate tax entity costs. According to the dependence between taxable entity costs and tax planning, taxable entity costs can be further divided into fixed entity costs and variable entity costs. In a broad sense, corporate tax costs include not only tax entity costs, but also tax compliance costs, that is, all costs related to paying taxes and fulfilling tax obligations, including both measurable costs and unmeasurable costs. , tax compliance costs can be summarized as tax management costs, tax risk costs and tax psychological costs. (1) Taxpaying entity cost Taxpaying entity cost is the normal tax burden, which refers to the various tax payments that an enterprise pays to the state in accordance with the provisions of the tax entity law in production and operation, including turnover tax levied on income and income obtained. Income taxes collected and property taxes levied by the state on taxpayers. According to the dependence between tax entity costs and corporate tax compliance costs, tax entity costs can be further divided into fixed entity costs and variable entity costs. The fixed entity cost, that is, the fixed tax burden, refers to the amount of tax paid by the enterprise to the state under the optimal tax compliance plan, that is, the minimum tax burden borne. The fixed entity cost is a constant under certain operating conditions of the enterprise, and can also be called the optimal taxable entity cost. Variable entity costs, that is, variable tax burdens, refer to the difference between the tax entity costs and fixed entity costs (or normal tax burden and fixed tax burden) borne by an enterprise when it chooses a certain tax compliance plan. The reason for the difference between the corporate tax entity cost and the fixed entity cost mainly comes from the consideration of tax management costs and tax risk costs, as well as corporate mistakes in the tax compliance process. (2) Tax compliance cost Tax compliance cost refers to the design of the tax plan (i.e. tax planning) and the management of the tax process on the premise of complying with the provisions of tax laws during the tax payment process, as well as the deficiencies in the design of the tax plan and the management of the tax process. The price paid can also be divided into tax management costs, tax risk costs and tax psychological costs. Tax management costs refer to tax handling fees, tax agency fees, etc. paid by an enterprise when it chooses a certain tax planning plan, specifically including tax handling fees and tax agency fees. Tax expenses refer to the essential expenses incurred by enterprises for processing tax returns, paying taxes and other tax-related matters, including office expenses incurred by enterprises for filing tax returns, such as purchase declaration forms, invoices, receipts, tax control Computer, computer network fees, telephone fees, postage and telecommunications fees (mailed declaration), etc.; expenses for the establishment of special tax handlers by enterprises to cooperate with the tax authorities and fulfill tax obligations, such as tax handlers’ wages, welfare fees, transportation expenses, office expenses, etc. Fees, etc.; necessary reception expenses incurred by enterprises for receiving tax work inspections and guidance from tax authorities; tax agency fees refer to taxpayers who need to report to the tax in order to prevent tax calculation errors, avoid omissions and wrong declarations, and conduct tax planning. Tax consultation is provided by an intermediary agency such as a law firm, or a registered tax agent is entrusted to handle tax matters on your behalf, and the fees paid to the intermediary agency are paid. Tax risk cost refers to the losses that may occur due to choosing a certain tax planning plan, and it is positively related to the uncertainty of the plan. The more uncertain the scenario, the greater the likelihood that risk costs will be incurred. Tax risk costs specifically include tax late payment fees, fines and reputational damage costs. Penalties refer to the fines paid by taxpayers to the tax authorities for violating relevant provisions of tax laws during the tax planning process. The tax law stipulates certain fines for taxpayers who fail to register for tax as required, fail to set up account books, fail to submit relevant filing materials, fail to perform tax returns, violate the regulations on the use of invoices, and evade taxes. Tax arrears, tax resistance and other illegal activities. Tax late payment surcharges refer to taxpayers who fail to pay taxes within the time limit stipulated in the tax law during the tax planning process. In addition to ordering payment within a time limit, the tax authorities will impose a late payment surcharge of 0.05% per day starting from the date of late payment of taxes.

The cost of reputational damage refers to the reputational loss that occurs when a tax planning plan fails and is classified as tax evasion or other violations of tax laws, and is fined or held criminally responsible in accordance with the law, which has a negative impact on the reputation of the company. The psychological cost of paying taxes refers to the anxiety caused by taxpayers who may feel dissatisfied because they think they have paid taxes but have not received corresponding returns, or they may be worried that they may be punished for misunderstanding tax regulations. The psychological cost of paying taxes is related to the soundness and perfection of the tax law system and the education level of taxpayers. The more complete and complete the tax law system is and the lower the education level of taxpayers, the higher the psychological cost of taxpayers paying taxes. When the psychological cost of paying taxes reaches a certain level, taxpayers will hire agents or turn to intermediaries. At this time, the psychological costs of paying taxes will transform into tax management costs. The above content is the relevant answer. The actual cost of taxpayers does not include value-added tax. Generally, taxpayers include tax-exclusive prices in the cost. The tax cost system consists of tax entity costs and tax compliance costs. The company needs it every year. Taxed.