"Tax" is no stranger to us. We are always dealing with tax, for example, the food we buy, the drinks we drink and the services we buy, which all reflect our interaction with tax. I hope it will help everyone.

I. Calculation of VAT for General Taxpayers

The calculation formula is: tax payable = current output tax-current input tax.

(1) Output tax = sales × tax rate

(2) Sales = sales including tax ÷( 1 tax rate)

(3) Output tax: refers to the value-added tax calculated according to the sales volume and VAT rate when taxpayers provide taxable services.

(4) Input tax: refers to the value-added tax paid or borne by taxpayers when they purchase goods or accept processing, repair and replacement services and taxable services.

2. What is the counseling period for ordinary taxpayers?

According to Article 3 of the Emergency Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Value-added Tax Collection of Newly-established Commercial Enterprises (Guo Shui Fa [2005] No.41): "General taxpayer management during the counseling period: The general taxpayer's tax counseling period should generally be no less than 6 months. During the counseling period, the competent tax authorities should actively do a good job in the publicity and counseling of the VAT tax policy and collection and management system, and at the same time conduct VAT collection and management according to the following methods:

(1) For small business enterprises, the competent tax authorities should sell special invoices in a limited amount according to interviews and on-the-spot verification, and the maximum invoicing limit of the VAT anti-counterfeiting tax-controlled invoicing system shall not exceed 10,000 yuan. The purchase and purchase of special invoices shall be controlled according to the time limit, and the competent tax authorities may determine the supply quantity of special invoices each time according to the actual annual sales and business conditions of the enterprise, but the number of special invoices sold each time shall not exceed 25.

(II) For commercial retail enterprises and large and medium-sized commercial enterprises, the competent tax authorities should also sell special invoices according to the actual business conditions of the enterprises, and the maximum invoicing limit of the VAT anti-counterfeiting tax-controlled invoicing system shall be examined and approved by the relevant tax authorities in accordance with the existing regulations. The purchase and purchase of special invoices shall also be controlled according to the time limit, and the competent tax authorities may determine the supply quantity of each time according to the actual operation of the enterprise, but the number of special invoices sold each time shall not exceed 25.

(III) If the number of purchases made by an enterprise can't meet the business needs of the current month, it can be purchased again. However, before each purchase increase, the value-added tax must be paid in advance to the competent tax authorities on the basis of 3% of the sales of the special invoices that have been purchased and issued in the last time. The competent tax authorities shall not increase the sales of special invoices to enterprises that have not paid the value-added tax in advance.

(4) If the special invoices purchased for the first time every month have not been used at the end of the month, the competent tax authorities shall, when selling special invoices in the following month, correspondingly reduce the supply quantity of special invoices in the following month according to the number of unused special invoices in the previous month.

(5) If the special invoice purchased for the last time every month has not been used at the end of the month, the competent tax authorities shall, when selling the special invoice for the first time in the following month, sell the difference after subtracting the number approved each time from the number of unused special invoices in the previous month.

(6) During the counseling period, the special invoice deduction coupon, the special payment book for customs import value-added tax, the ordinary invoice of waste materials and the transport invoice of goods obtained by commercial enterprises can be deducted only after cross-audit comparison is correct.

(7) When making tax returns in the next month, the enterprise shall calculate and declare the value-added tax according to the method of calculating the tax payable by ordinary taxpayers. If the prepaid VAT amount exceeds the taxable amount, it will be verified by the competent tax authorities, and the overpaid tax amount can be deducted from the next taxable amount. "

Third, the tax filing time of ordinary taxpayers

The tax payment period of VAT is 1 day, 3rd, 5th, 1 day, 1 5th,1month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the amount of tax payable by taxpayers; If the tax cannot be paid according to the fixed time limit, the tax can be paid by time.

If the taxpayer takes 1 month or 1 quarter as 1 month, it shall file a tax return within 15 days from the expiration date; If 1 day, 3rd, 5th, 1 day or 1 5th is taken as1tax period, the tax shall be paid in advance within 5 days from the expiration date, and the tax shall be declared and settled within15th of the following month.

Taxpayers importing goods shall pay taxes within 15 days from the date when the customs issues the special payment letter for customs import value-added tax.

The above is the whole content of this paper. We can know that the calculation formula of general taxpayer's value-added tax is: tax payable = current output tax-current input tax; Among them, the output tax refers to the value-added tax calculated according to the sales volume and value-added tax rate when taxpayers provide taxable services, and the input tax refers to the value-added tax paid or borne by taxpayers when they purchase goods or accept processing, repair and replacement services and taxable services.