Calculation formula of sales volume excluding tax:
Sales excluding tax = sales including tax ÷( 1+ collection rate)
Taxable amount = sales excluding tax × collection rate
Small-scale taxpayers use the simplified method to calculate the value-added tax, that is, the value-added tax indicated on the special invoices for value-added tax after purchasing goods, taxable services or taxable activities is not deducted and directly included in the relevant costs or assets.
Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required.
The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly.
There are three main ways to collect small-scale taxpayers: audit collection, audit collection and regular quota collection.
Audit and collection: the tax authorities calculate and pay taxes according to the operating conditions reflected in the accounts provided by taxpayers and the applicable tax rates. This method is generally applicable to tax paying units with relatively sound financial accounting system and capable of earnestly fulfilling their tax paying obligations.
Verification and collection: The tax authorities verify the approved output and sales of taxable products produced by taxpayers according to their employees, production equipment and raw materials, and collect taxes accordingly. This method is generally suitable for taxpayers whose books are not sound enough, but who can control raw materials or sales.
Regular quota collection: the tax authorities determine the turnover and income one by one through typical investigations, and collect taxes accordingly. This method is generally applicable to small tax paying units without complete evaluation basis.
legal ground
Detailed rules for the implementation of the provisional regulations of the people's Republic of China on value-added tax
Article 14 Where a general taxpayer sells goods or taxable services by combining the sales amount with the output tax, the sales amount shall be calculated according to the following formula:
Sales = sales including tax ÷( 1+ tax rate)
Article 15 If a taxpayer settles its sales in a currency other than RMB, the RMB conversion rate of its sales can choose the middle rate of RMB exchange rate on the day when the sales occur or on the day of 1 of the current month. Taxpayers shall determine the conversion rate in advance, and it shall not be changed within 1 year after the conversion rate is determined.
Article 16 If a taxpayer implements the obviously low price as mentioned in Article 7 of the Regulations without justifiable reasons, or fails to sell the goods as deemed as sales 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:
Taxable value of components = cost ×( 1+ cost profit rate)
Goods subject to consumption tax shall be subject to consumption tax in 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).