Sales excluding tax = sales including tax ÷( 1+ VAT rate)

Input tax:

1. VAT indicated on the special VAT invoice obtained from the seller.

2. Value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.

3. For purchasing agricultural products, in addition to obtaining special invoices for value-added tax or special payment letters for customs import value-added tax, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 13% indicated on the purchase invoices or sales invoices of agricultural products. Input tax calculation formula:

Input tax = purchase price × deduction rate

4. Where goods are purchased or sold in the process of production and operation and transportation expenses are paid, the value-added tax indicated in the special VAT invoice for the cargo transportation industry shall apply.

VAT payable = output tax-input tax

How to calculate the value-added tax? Make it clear that we can understand how to work out the input tax and output tax step by step. The general steps are as follows:

Output tax = sales excluding tax * tax rate

Input tax = purchase amount excluding tax * tax rate

VAT Amount = Output Tax-Input Tax

In the calculation of value-added tax, how much of the labor cost of domestic goods is input tax or output tax? If it is labor cost, it is output tax. The tax rate is determined according to your company's VAT rate.

How to calculate the stamp duty of VAT report in automobile industry? Can it be (output tax ten input tax) ÷ 17%×3÷ 10000? No, it was stamped according to the purchase contract. You (output tax 10 input tax) ÷ 17% only shows your sales and cost, and the contract you signed is the data of total price and tax, so you have to multiply the output tax and input tax by three ten thousandths to calculate stamp duty.

Choice of value-added tax for certified public accountants. Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax Article 4 The following acts of units or individual industrial and commercial households shall be regarded as selling goods.

(1) Deliver the goods to other units or individuals for consignment;

(2) Consignment of goods;

(three) taxpayers with more than two institutions and unified accounting transfer their goods from one institution to other institutions for sale, except that the relevant institutions are located in the same county (city);

(four) the use of self-produced or entrusted goods for non-VAT taxable items;

(5) Providing self-produced, commissioned or purchased goods to other units or individual industrial and commercial households as investment;

(6) Distributing self-produced and commissioned goods to shareholders or investors;

(seven) the self-produced or commissioned goods are used for collective welfare or personal consumption;

(8) Giving goods produced, processed or purchased to others free of charge.

"Sending a batch of self-produced food to employees with a production cost of 200,000 yuan (consumption of 654.38+ 5,000 yuan of materials purchased last month) belongs to the seventh case and should be treated as sales.

At the same time, Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax stipulates that if a taxpayer has an obvious low price as mentioned in Article 7 of the Regulations without justifiable reasons, or fails to sell goods as listed in Article 4 of these Rules, the sales amount shall be determined in the following order:

(a) according to the taxpayer's recent average sales price of similar goods;

(2) According to the recent average selling price of similar goods by other taxpayers;

(3) According to the composition of taxable value. The calculation formula of taxable value is:

Composition taxable value = cost ×( 1+ cost profit rate), and goods subject to consumption tax shall be subject to consumption tax on the composition taxable value.

The cost in the formula refers to the actual production cost of selling self-produced goods and the actual purchase cost of selling purchased goods. The cost profit rate in the formula is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). So, the answer to this question "

Output tax = 20 * (1+10%) * 17% = 37,400 yuan ",where 20 is the product cost,10% is the cost profit rate, and17% is the applicable VAT rate.

Two. Article 10 The input tax of the following items shall not be deducted from the output tax:

(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exemption items, collective welfare or personal consumption;

(2) Abnormal losses of purchased goods and related taxable services;

(3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;

(four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council;

(five) the transportation costs of goods and the transportation costs of selling duty-free goods as stipulated in items (1) to (4) of this article.

As mentioned in the title, "sending a batch of dried fish and seafood (with a special VAT invoice price of 250,000 yuan) purchased last month as holiday gifts to sales personnel who have made outstanding contributions" belongs to the first case, and the relevant input tax will not be deducted, so it should be transferred out as input tax.

Excuse me, how to declare and pay taxes to the national tax authorities? How to copy taxes (VAT input tax and output tax)? Take 1 copy of your company's financial statements and 3 national tax returns and go directly to the declaration window of the national tax hall to which your company belongs. When copying tax, you need to bring your IC card (the tax has been copied in the computer) to get the purchase invoice, the last invoice of last month, the first invoice of this month (two serial numbers), the last invoice of this month and the first invoice of next month (two serial numbers). All invalid invoices (all copies) in this month can be copied to the tax return window, with the copy tax date before the 8th of each month, the value-added tax declaration date before 10 and the income tax before 15.

Tax copying can be done on a machine equipped with a tax control system. Tax declaration: go to the tax bureau to declare tax, and clear the card with the information and statements printed when copying tax. Before 3 1 every month, the tax bureau will certify the input tax bills, and the certified tax bills can be deducted.

Does the calculation of VAT input tax freight involve restoring the price? Freight does not involve VAT. In this topic, only raw materials need to pay VAT, and 7% freight can be deducted from VAT.

How to fill in the calculation table of approved deduction of input tax of agricultural products VAT;

1. Please fill in the product names with different deduction standards in the column of "Product Name" in this form.

2. Column 1 1 = 1× 2× 3 of the "input tax of agricultural products allowed to be deducted in this period"; 1 1=4×5; 1 1=6×7×8; 1 1=9× 10。

Is there any balance between input tax and output tax in the opening balance table of next month after VAT is carried forward? If there is a balance at the beginning of the account balance table, if it is not settled every month, it is generally not settled at the end of the year or at the beginning of the year.