Section 1 Overview of VAT

(A) on the value-added issues

There are two points to grasp: first, what is the value-added amount? First, we must make clear the value-added tax, which is a tax levied on the value-added amount obtained by units and individuals engaged in sales or processing, repair and replacement services and imported goods. The sign that one kind of tax is different from another is that the object of guest tax is different, and the object of guest tax of value-added tax is the value-added amount. Therefore, it is necessary to know what value-added amount is. Theoretically, value-added amount is the part of value that enterprises innovate in the process of production and operation, that is, the V+M part of goods or services is equivalent to the net output value or national income in China. The value of social products consists of three aspects, one is the transfer value C, the other is the remuneration V of workers, and the third is the net income M. Workers use machinery and equipment to process raw materials, and the newly created values V and M are the newly added values. In theory, the value-added tax is based on V and M.. The objective question mainly grasps that V+M in C, V and M is what we call the value-added amount, which is equivalent to the net output value or national income in terms of economic indicators.

(two) the value-added tax is generally not directly based on the value-added amount.

The object of taxation and the basis of taxation are sometimes consistent and sometimes inconsistent. Value-added tax is an inconsistent situation, that is, the object of taxation of value-added tax is the value-added amount, while the basis of taxation is the sales income.

Second, the type of value-added tax (pay attention to multiple-choice questions)

Value-added tax can be divided into production value-added tax, income value-added tax and consumption value-added tax according to the different treatment methods of purchased fixed assets. (First of all, as a multiple-choice question, we should grasp the disposal methods of fixed assets, that is, whether fixed assets can be deducted, whether they are partially deducted, fully deducted or not, and divide them into three ways: production, income and consumption. Among these three ways, our country mainly uses two, with production-oriented value-added tax in most areas and consumption-oriented value-added tax on a trial basis in Northeast China.

(1) Productive value-added tax. It means that when calculating the value-added tax, it is not allowed to deduct the price of any purchased fixed assets, that is, the legal value-added amount is equivalent to the sum of theoretical value-added amount and depreciation amount of wages, interest, rent and profits in the current period. From the perspective of the whole national economy, this tax base is roughly equivalent to the statistical caliber of gross national product, so it is called production value-added tax. As multiple-choice questions, there will be test sites such as net output value, national income or gross national product, which are roughly equivalent to the following indicators.

(2) It means that when calculating the value-added tax, only the depreciation expense included in the product value in the current period is allowed to be deducted from the price of purchased fixed assets. When workers manipulate machines to process products, what can really be included in the product value is not the original investment amount of fixed assets, but the current transfer value. This transfer value is called depreciation in accounting, and it is called depreciation expense when this depreciation is taken as cost, which means that the current transfer value of fixed assets can be deducted. Instead of the production amount of fixed assets, it is distinguished from the production-oriented value-added tax. The statutory value-added tax base of income-oriented value-added tax includes current wages, interest, Jin Zu and profits. From the economic indicators, it is equivalent to the national income, which is different from the production-oriented value-added tax. The base of production-oriented value-added tax is equivalent to the gross national product. This method is not adopted in our country at present.

(3) Consumer value-added tax. It means that when calculating the value-added tax, the price of fixed assets purchased in the current period is allowed to be deducted at one time. In fact, in the value of social products, C+V+M is equivalent to deducting all the transfer value of C. The transfer value of country C includes the means of production and the transfer value of fixed assets. From the perspective of the whole national economy, as the tax base is limited to the value of consumption data, it is called consumption-oriented value-added tax.

In this way, we should be clear about two aspects. First, what types of value-added tax are there, which are classified according to the disposal methods of fixed assets. We should grasp the production value-added tax, income value-added tax and consumption value-added tax. Second, what are the characteristics of production value-added tax, income value-added tax and consumption value-added tax, which are equivalent to net output value, national income and gross national product or limited to the value of consumption materials. This should be mastered in multiple-choice questions.

Third, the nature and principle of value-added tax

1. VAT is taxable sales based on the total turnover, and no expenses can be deducted.

2. Value-added tax is an extra-price tax, which is transferable. Transferability means that when the country increases its tax burden on a certain kind of goods, producers can digest and absorb this increased tax burden by raising prices, reducing costs, or both. Most turnover taxes are characterized by transferability, but usually income tax is not characterized by transferability.

3. VAT is subject to the tax deduction system, that is to say, the tax paid in the previous link can be deducted when taxing this link, so as to indirectly calculate the tax on the value-added amount and avoid the repeated taxation of C in C+ V+M in the value of social products. Proportional tax rate, but not progressive tax rate.

Four, the distribution of value-added tax and its turnover tax (understand)

Five, the tax method of value-added tax (master)

The tax calculation methods of value-added tax are divided into direct calculation method and indirect calculation method. The direct calculation method is to directly add value-added factors as the tax basis, and wages, bonuses, profits, interest and rent are all value-added factors, so these value-added factors should be added as the tax basis of value-added tax. The possibility of practical application is very small. Our country has not adopted the indirect calculation method, that is, the method of subtracting the input tax from the output tax. It is simple, accurate and the tax rate is single. Most countries use the indirect calculation method.

Six, the characteristics and advantages of value-added tax (master)

1.There is no repeated taxation and it has the characteristics of neutral taxation. The main feature of value-added tax is that there is no double taxation, that is, there is no double taxation on the transfer value C, because if it is not value-added tax, it is the original product tax in China that increases the overall sales value of products, such as buying bicycle parts and processing bicycles, and it is not allowed to deduct the tax on purchased parts and components, which is equivalent to double taxation on parts and components when taxing bicycles as a whole, but the value-added tax removes this double taxation because it has the characteristics of neutral taxation.

2. Tax is levied step by step, and tax is deducted step by step. If there is value-added goods in the circulation link, tax will be levied. If there is no value-added goods, it will not be levied, and the tax already levied in the previous link will be deducted, thus avoiding repeated taxation on the transferred value C. This multi-link multiple levy will not increase the tax burden of value-added tax.

3. The tax base is broad, all goods are included in the scope of VAT, and now processing, repair and replacement activities are included in the scope of taxation.

(B) the advantages of value-added tax (as a multi-choice master)

1.Can balance the tax burden and promote fair competition. Solve the problem of unbalanced tax burden of the same kind of goods produced by universal factory and professional production, and encourage the development of enterprises to specialization and cooperation.

2. It is conducive to the tax refund of export commodities and can avoid insufficient taxation of imported commodities. When refunding VAT, the tax in the previous link can be completely refunded, because the VAT is subject to a special invoice deduction system, and the overall tax burden is zero after the goods are exported.

3. It is stable and timely in organizing financial revenue. Value-added tax is a transitional tax, which is only linked to income, not to cost and profit. If there is income, it will be taxed, so it is stable and timely.

4. In tax collection and management, we can restrict each other and cross-audit to avoid tax evasion. The sales tax amount of the seller is the input tax amount of the buyer. If the seller issues 100 special VAT invoices, the amount is1000000, and the buyer issues100000 invoices, the amount is120000000, which obviously does not match.

Seven, the establishment and development of China's value-added tax system (understanding)

From the original pilot of industrial tax, direct tax and indirect tax were tried out, and it was formally established in 1994, but then it was adjusted accordingly. The recent adjustment in China mainly tried out production-oriented value-added tax and the consumption-oriented value-added tax in Northeast China.

Section 2 VAT taxpayers

I. Basic Provisions of VAT Taxpayers

According to the provisional regulations on value-added tax, all units and individuals who sell goods or provide processing, repair and replacement services within China, as well as import goods are taxpayers of value-added tax. It also includes foreign-funded enterprises and units and individuals engaged in import and export business, that is, units and individuals involved in turnover tax

Two, the identification and management of small-scale taxpayers (focus)

(A) the identification of small taxpayers

According to the regulations, anyone who meets the following conditions is regarded as a small-scale taxpayer:

1. Taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services, and concurrently engaged in the wholesale or retail of goods, with annual tax sales below1000000 yuan (inclusive).

2. Taxpayers engaged in the wholesale or retail of goods whose annual taxable sales are below1800,000 yuan (inclusive).

3. Since 1 July 19981day, all small-scale commercial enterprises with annual taxable sales below1800,000 yuan, regardless of financial

Whether the accounting is sound or not shall not be recognized as a general taxpayer, and value-added tax shall be levied in accordance with the provisions of small-scale taxpayers. Production-oriented small-scale taxpayers Small-scale taxpayers in manufacturing industries with annual sales below100000 yuan and above 300000 yuan have the opportunity to be recognized as general taxpayers if they can accurately calculate the output tax, input tax and tax payable. In the current policy, newly-established small business enterprises can only apply for the recognition of general taxpayers if the actual sales amount reaches over 1 800,000 within 1 year from the date of tax registration. In August1day, 2004, the state promulgated the regulations on the management of small business enterprises, which are stipulated in the tax law. Before that, it was managed according to small-scale taxpayers, and it was officially recognized as a general taxpayer after the ticket was obtained.

Third, the identification and management of general taxpayers

An enterprise shall submit an application report and provide the following relevant documents and materials when applying for the identification procedures of general taxpayers:

(1) business license;

(2) Relevant contracts, articles of association and agreements;

(3) bank account number certificate;

(4) Other relevant documents and materials required by the tax authorities (the specific content shall be determined by the provincial State Taxation Bureau).

Four, the new business enterprise general taxpayer identification management

1.Change the current method of identifying general VAT taxpayers according to the estimated annual sales for newly-established small-scale commercial enterprises. Newly-established small business enterprises can only apply for general taxpayer qualification if the actual sales amount reaches1800,000 yuan within one year from the date of tax registration.

(1) Newly-established small-scale commercial enterprises shall be managed as small-scale taxpayers until they are recognized as general taxpayers.

(2) After the actual sales amount reaches1800,000 yuan within one year, it can be recognized as a general taxpayer only after the tax authorities reach the standard, and the tax counseling period management system should continue to be implemented. After the counseling period is over, it can be turned into a formal general taxpayer with the approval of the competent tax authorities, and managed according to the normal general taxpayer.

2. For newly-established commercial retail enterprises with fixed business premises and goods in kind, and newly-established large and medium-sized commercial enterprises with a registered capital of more than 5 million yuan and more than 50 employees, if they apply for the qualification of general taxpayers during tax registration, they can be recognized as general taxpayers, and they can directly enter the counseling period and implement the management of general taxpayers during the counseling period.

3. Turn to the management of normal general taxpayers

After a commercial enterprise turns into a formal taxpayer after the counseling period, in principle, the maximum amount of its VAT anti-counterfeiting and tax-controlled invoicing system shall not exceed 1 10,000 yuan. If the actual sales during the counseling period are more than 3 million yuan and the taxes are paid in full, a special invoice with the amount below110,000 yuan may be issued upon examination and approval.

For small commercial enterprises that only issue special invoices with the amount below 1 10,000 yuan, if there are bulk goods transactions, they can issue special invoices with the amount below110,000 yuan with the approval of the competent tax authorities after notarization of the goods transaction contract by the national notary department to meet the needs of the transaction.

Section 3 Scope of VAT Taxation (Focus)

I. General provisions on the scope of current VAT taxation in China

The scope of VAT taxation includes four links: the production, wholesale, retail and import of goods. In addition, processing, repair and repair also fall within the scope of VAT, and business tax is levied on labor services other than processing and repair.

(1) selling goods. "Goods" here refers to tangible movable property, including electricity, heat and gas, except all immovable property such as land, houses and other buildings. Business tax is levied on real estate and intangible assets. The materials owned by individuals belong to personal property, while the materials reserved by enterprises for production and sales belong to assets, which are economic resources that can bring economic benefits to enterprises. Personal goods are not subject to value-added tax, such as personal business activities, which should be included in the scope of value-added tax collection. Fixed assets belong to the scope of value-added tax, and business tax should be paid during the transfer of real estate in fixed assets.

(two) to provide processing and repair services. Commissioned processing business is a business in which the client provides raw materials and main materials, and the trustee manufactures goods according to the requirements of the client and collects processing fees. If the trustee provides raw materials and main materials, it will be regarded as self-made behavior. "Repair and replacement" refers to the business entrusted to repair damaged and disabled goods to restore them to their original state and function. Auto parts purchased by auto repair shops are assembled into cars, which is not a repair and repair business, but a manufacturing business.

Two, the provisions on the taxation of goods deemed to be sold.

1.The difference between sales and deemed sales: sales should confirm the realization of sales revenue when they have four requirements according to the accounting standards: whether the risk reward is transferred to the buyer; Whether the management right related to materials no longer exists, whether there is an inflow of economic benefits, etc. Regarded sales refers to the behavior that should be regarded as sales from the perspective of tax law, and regarded sales are not determined in the accounting books of enterprises, but on the declaration forms of value-added tax, consumption tax and business tax. The following acts of units or individual operators shall be regarded as sales of goods, and value-added tax shall be levied:

2. Deliver the goods to others for consignment; The difference between consignment and operation: distribution is a sale in which the dealer buys out the ownership of the goods, and the risks and rewards are all concentrated in the dealer; Consignment usually means that the manufacturer delivers the goods to the agent, and the two parties sign a consignment agreement. The agent sells the goods at the price required by the manufacturer, and the remuneration of the agent and the supplier is the consignment fee, that is, as an agent, he participates in the circulation of goods from the production field to the consumption field, so the goods he consigns should be included in the scope of value-added tax. At the same time, the affiliate also provides the manufacturer with the remuneration obtained from labor services, that is, the business tax should be levied on the commission.

3. The difference between deemed sales and the transfer of input tax: deemed sales are taxes. From the perspective of the whole society, the value of goods has been realized, and the transferred value C has been transformed into goods with social value, including new values V and M. Therefore, it is treated as deemed sales, that is, in general, the self-produced goods entrusted with processing have increased in value, and they have changed from raw materials to finished products and inventory goods, so they should be taxed as sales. Therefore, goods entrusted with processing as self-produced products will no longer serve the VAT project. The transfer-out of input tax refers to the transfer-out of purchased goods as input tax when they no longer serve the value-added tax project. The key point lies in the outsourcing, and the purchased raw materials are used for the welfare of employees or the projects under construction should be transferred out as input tax. For example, if TV manufacturers reward their own TVs to employees, it should be regarded as sales. However, if a commercial enterprise purchases 100 TVs and rewards 5 of them to employees, it should be transferred out as input tax.

(1) consigning the goods to others for consignment; There are three key issues: first, when the manufacturer, as a party to the sale of goods, confirms the realization of sales, it is realized as sales after receiving the consignment list from the affiliate. That is, as a manufacturer (entrusting party), a special VAT invoice can only be issued after receiving the consignment list. 2. If the entrusting party issues a special VAT invoice in advance without receiving the consignment list, the output tax of VAT shall be calculated according to the face value and quantity of the special invoice. At this time, the consignment list will not work. 3. You can't pay the handling fee, bonus, sales commission, etc. from the sales. For example, a clothing factory entrusts an affiliate to sell clothes on a commission basis, and each piece is sold at 1 17 yuan, and the affiliate should return it to the entrusting party (clothing factory)1/2 yuan. If the garment factory uses 1 12 yuan as the basis for calculating the value-added tax, and underpays the value-added tax, it should use 1 17 yuan as the sales amount and 5 yuan as the handling fee.

(2) sell goods on a commission basis; As an affiliate, sell goods on a commission basis should sell at the price required by the client, so that the affiliate not only participates in the circulation of goods, but also provides consignment services. If the affiliate sells each piece of 1 17 yuan at the manufacturer's price, it will issue a consignment list to the client (clothing factory) after the sale, and the clothing factory will issue a VAT invoice as the agent's input tax 17 yuan. 5 yuan's handling fee shall be included in the agency income account of the affiliate, and the business tax of the service industry shall be paid at 5%. Therefore, sell goods on a commission basis should pay attention to the calculation and payment of value-added tax, and pay business tax for the remuneration of its consignment services.

(3) Taxpayers who have only two or more institutions and carry out unified accounting transfer goods from one institution to other institutions for sale, unless the relevant institutions are located in the same county (city); If two related institutions are in the same county and city, the value-added tax is levied locally, and the tax source is easy to control at this time, so the realization of sales is confirmed when it is actually sold. If the goods are transferred from one institution to other institutions for sales, the tax should be calculated on the day of transfer. Because they are all different branches of the same accounting unit, the tax payable when they are transferred to another county and city is zero, but the tax payment link is advanced. For example, if the head office in Beijing transfers the goods to a branch in Hebei for sale, the tax shall be calculated on the day of transfer in Beijing.

(four) the use of self-produced or commissioned goods for non taxable items; Non-taxable items here refer to items subject to business tax. Self-produced non-taxable items should be regarded as sales. For example, if the goods with an inventory of 80,000 yuan in our factory are used for the projects under construction in our factory, and the sales price of similar products is100,000 yuan, the output tax shall be100,000 * 17%= 1.7 million yuan. Accounting treatment should be: Borrow: 80,000 yuan for construction in progress.

Loan: 80,000 goods in stock.

Borrow: Construction in progress 1.7 million

Credit: Taxes payable-VAT payable (output tax) 1.7 million.

(five) the goods produced, commissioned or purchased as investment, provided to other units or individual operators;

Borrow: long-term investment (equity investment or other investment)

Loan: inventory goods

Taxes payable-VAT payable (output tax)

However, the law adds "purchase", which is a special case, such as: purchasing goods1170,000 for foreign investment. At the time of purchase,

Borrow: purchased goods1000000.

Taxes payable-VAT payable (input tax)170,000

Loan: bank deposit1170,000.

When investing abroad, if the agreed price is consistent with the purchase price.

Borrow: Long-term investment1170,000.

Loan: purchased goods1000000.

Taxes payable-VAT payable (output tax)170,000

(six) the distribution of goods produced, commissioned or purchased to shareholders or investors;

Borrow: dividend payable (profit payable)

Loan: inventory goods

Taxes payable-VAT payable (output tax)

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

Borrow: welfare funds payable

Loan: inventory goods

Taxes payable-VAT payable (output tax)

Because it is the ultimate consumer for collective welfare and personal consumption, the input tax cannot be deducted.

(eight) the goods produced, commissioned or purchased are given to others free of charge.

Borrow: non-operating expenses

Loan: inventory goods

Taxes payable-VAT payable (output tax)

Donations to the Red Cross, public welfare youth activity places, elderly service institutions and rural compulsory education can be deducted in full, donations to the Greening Committee can be deducted by 3%, and donations to libraries and literary and art groups can be deducted by 10%, which should be combined with income tax. When foreign investment is distributed to shareholders, it involves both value-added tax and income tax. For example, the enterprise uses 80,000 inventory goods for non-taxable items, the market price of similar products is100000, and the output tax is1.7000. But in terms of tax law, it is regarded as sales. Its profit100,000-80,000 = 20,000 is subject to income tax, so the first column of the main table of the income tax return should be filled with the deemed sales income of100,000, and the cost in the cost column of income tax is 80,000, so it involves both consumption tax and income tax.

Third, the handling of mixed sales behavior and concurrent business behavior: (understanding)

1, a sales behavior involves both value-added tax and business tax, which is a mixed sales behavior. Commercial enterprises charge freight for selling goods, and the construction industry contracts and packages materials.

2. If the two are inseparable, goods and services are mixed sales, otherwise they are run concurrently.

3. Tax treatment of mixed sales: value-added tax is paid for mixed sales of goods, and business tax is paid for mixed sales of services. P7 1。 (Understand several special bead sales behaviors)

Units and individuals engaged in transportation business shall be subject to value-added tax if they sell goods and are responsible for transportation.

Telecommunication units (telecommunication bureau and other units engaged in telecommunication business approved by telecommunication bureau) that sell wireless pagers and mobile phones themselves and provide customers with relevant telecommunication services belong to mixed sales and are subject to business tax; Value-added tax is levied on those who simply sell wireless pagers and mobile phones and do not provide relevant telecommunications labor services.

4. Other goods subject to VAT.

(1) Goods futures (commodity futures and precious metal futures) are subject to value-added tax, while non-goods futures are subject to business tax.

(2) Value-added tax is levied on the business of selling gold and silver by banks.

(3) Value-added tax shall be levied on the sale of pawnbrokers' dead goods. Business tax is paid at the time of mortgage and value-added tax is paid at the time of sale. Value-added tax is paid on the consignment goods sold by the consignment shop. For the old consumer goods consigned by residents, the entrusting firm shall pay VAT.

(4) Cement prefabricated components, other components or building materials produced by factories and workshops attached to capital construction units and enterprises engaged in construction and installation business, which are used in construction projects of their own units or enterprises, shall be regarded as foreign sales, and value-added tax shall be levied in the transfer and use.

(five) the production and allocation of philatelic products, as well as other units and individuals outside the postal department to sell philatelic products should be subject to value-added tax.

(6) The postal department issues newspapers and collects business tax; Other units and individuals issue newspapers and collect value-added tax.

(7) The commodities handled by the penalty-executing departments and units that belong to the general commercial departments have the conditions for auction, and the penalty-executing departments or units shall, with the consent of the financial departments at the same level, openly auction them. The auction income as confiscated income shall be turned over to the treasury by the departments and units that execute the penalty in full, and shall not be taxed. If the business unit purchases the auction items and then sells them, it shall collect the value tax according to the regulations.

(8) Value-added tax shall be levied on the internet access fees charged by power companies from power generation enterprises, and business tax shall not be levied.

5. Goods and income not subject to VAT.

(1) In the financial leasing business, no matter whether the ownership of the leased goods is transferred to the lessee, value-added tax is not levied. This means that after being approved by the People's Bank of China and the Ministry of Commerce, business tax is levied at 5% of the financial and insurance industry, and value-added tax is not levied.

(2) Prefabricated components manufactured at the construction site by factories and workshops attached to capital construction units and enterprises engaged in construction and installation business, which are directly used in the construction projects of their own units or enterprises, shall not be subject to VAT.

(3) Business tax shall be levied on the business of selling master films of movies, master tapes of video tapes and master tapes of audio tapes due to the transfer of ownership of works, and no value-added tax shall be levied. If the master film is made into a commodity and then sold, it involves value-added tax.

(four) the supply or exploitation of unprocessed natural water (such as the supply of agricultural irrigation water in reservoirs and the use of underground water in factories for production) is not subject to value-added tax.

(5) No value-added tax shall be levied on the fee income obtained from the licenses, licenses and relevant certificates issued by the state administrative departments in exercising their management functions.

A) VAT is not levied on the issuance income of sports lottery tickets.

(7) Postal departments and philatelic companies selling philatelic products shall levy business tax instead of value-added tax.

Section 4 Tax Rate

1.Master several VAT rates.

2. Pay attention to the statutory tax rate

3. Tax rates need to be remembered

1. The VAT rate reflects the overall tax burden of goods.

The value-added tax rate is designed according to the overall tax burden of goods. Multiplying the sales of taxable goods by the value-added tax rate is the total value-added tax amount borne by the goods in this link.

Formula: VAT rate = (the taxable amount of goods in this phase+the taxable amount in the previous phase) ÷ the sales amount of goods in this phase ×100%.

2. The basic principles for determining the VAT rate and the types of VAT rates. (multiple choices)

Judging from the setting of VAT rates in countries around the world, there are generally the following types: basic tax rate, low tax rate, high tax rate and zero tax rate.

Our country uses: basic tax rate, low tax rate and zero tax rate for export goods. (Note multiple choices)

III. China's VAT rate.

1.China has set a basic tax rate of17%. The tax rate of17% is the legal tax rate.

2. A low tax rate of13% is also set.

3. Export goods shall be subject to zero tax rate.

General goods, processing, repair and replacement services are subject to the tax rate of17%.

Goods with low tax rates are mainly used in the following aspects:

(1) Grain and edible vegetable oil (primary processed products)

(2) Tap water, heating, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents. (Tap water is now charged at a rate of 6%)

(3) Books, newspapers and magazines (with national uniform serial numbers or international uniform book numbers)

(4) Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film. (The tax rate for spare parts in agricultural machinery is17%)

Note: the calculation of value-added tax is that the current output tax MINUS the current input tax equals the taxable amount; It is not a question of17% minus13%.

Misunderstanding: The tax rate of agricultural machinery is13%, and the tax rate of parts is17%, so 4% tax is deducted and 4% input tax is transferred out. This understanding is wrong!

4. Two-grade collection rate.

（ 1）6％。 Small-scale taxpayers of industrial enterprises pay 6% value-added tax; Commercial concrete produced and sold; Electricity produced by small hydropower generating units below the county level, sand, soil and stone used for construction, sand, soil and stone mined by themselves or other bricks, tiles and lime continuously produced, wall materials produced by mixing coal gangue, stone coal, bottom slag of coal-burning boilers and other waste residues in raw materials, biological products produced by microorganisms and microbial metabolites, and selling tap water are all levied at a rate of 6%. (pay attention to multiple choice questions)

（2）4％。 Small-scale taxpayers of commercial enterprises; Consignment shops and pawn shops; The auction company shall collect all the price and other expenses from the buyer at the tax rate of 4%.

Note: among them, the handling fee charged by the auction company to the entrusting party shall be calculated and paid with business tax, which belongs to agency business; However, when an auction company auctions an item, it should pay VAT for the handling fee charged to the buyer.

General taxpayers of value-added tax may also use the collection rate.

For example, the general taxpayer of value-added tax who sells his used taxable fixed assets should be levied at a rate of 4% and then halved.

IV. Specific scope of using13% goods with low tax rate. (understand)

Mainly distinguish between primary products and deep-processed products.

For example, quick-frozen food, instant noodles, non-staple food and various cooked foods with grain as raw materials do not belong to the scope of agricultural products collection, but should belong to processed products, and the tax rate of17% is applicable.

Section 5 Output Tax and Input Tax

The calculation of tax payable can be divided into:

1.Calculation of tax payable of general taxpayers. (key)

2. Calculation of tax payable of small-scale taxpayers.

3. Calculation of tax payable in special industries.

Taxable amount of general taxpayer = current output tax-current input tax

The output tax depends on the sales amount and tax rate. The sales amount mentioned in the tax law is larger than the accounting scope, including the total price charged and the out-of-price expenses, which are usually not included in the sales income account in accounting.

The input tax is smaller than the scope of accounting, and it is a "legal deduction".

1. VAT output tax.

1.Output tax refers to the total price plus expenses charged by the seller. The total price refers to the price marked by the commodity price without deducting any expenses (sales rebate, bonus and handling fee); The so-called extra-price expenses are enumerated in the tax law, see page 80 of the textbook.

Specifically, it includes: (1) handling fee. The handling fee here does not refer to the handling fee mentioned above, but usually refers to some handling fees for picking up the goods or making excuses. (2) Subsidies and funds. If the subsidies or funds collected by the State Council, Ministry of Finance and State Taxation Administration of The People's Republic of China are not taxed; Subsidies or funds collected by local governments should be taxed. (3) Collection fees, return of profits, incentive fees, liquidated damages (interest on deferred payment), packaging fees, package rent (accounted for in other business income accounts), reserve fees (strategic reserve materials), quality fees, transportation and handling fees, collection fees, payment in advance and other various extra-price charges.

Note: The out-of-price expenses are tax-included, and need to be converted into income excluding tax for taxation.

2. What are the scope of non-incorporated sales tax?

According to the current tax law, there are 80 pages in the textbook that are not included in the sales tax, mainly in three aspects:

(1) Output tax charged to the buyer.

(2) The consumption tax collected and remitted by the entrusted party for processing the goods subject to consumption tax.

According to the provisions of consumption tax, the entrusting party entrusts the entrusted party to process the goods, and the entrusted party collects and pays the consumption tax when picking up the goods. Trustee, by: accounts receivable loan: taxes payable-consumption tax payable; When recovering, borrow: bank deposit loan: accounts receivable; When paying taxes, borrow: tax payable loan: bank deposit.

(3) Prepaid freight that meets the following two conditions at the same time: the freight invoice of the carrier department is issued to the buyer, and the taxpayer transfers the invoice to the buyer. At this time, the taxpayer only carries the goods on behalf of the buyer, and does not charge extra fees from it. The two conditions are met at the same time. For the taxpayer of the seller, neither the output tax nor the input tax is involved.

If the two conditions are not met at the same time, as enterprise A sells goods to enterprise B, Party A pays the freight of 100 yuan. Transport invoice's invoice is made payable to enterprise A. In this case, according to the provisions of value-added tax, enterprise A, as the seller, can deduct 7% of the freight if it holds the qualified transport invoice. Debit: Taxes payable-VAT payable (input tax) 7 Debit: Accounts receivable 93 Loan: bank deposit 100. If you recover the freight 100 yuan this month, borrow: bank deposit 100 loan: accounts receivable 85 (100 ÷1.17) tax payable-VAT payable17.

If it is not recovered this month, it will only be deducted from 7 yuan's input. When it is recovered next month, the output item 15 yuan will have no input to be deducted.

Note:

(1) The difference of accounts receivable is written off in management expenses.

(2) When 100 yuan is recovered, the output tax of 15 yuan should be paid. Then the buyer will deduct more when the seller issues a special VAT invoice. If the buyer deducts more, the seller will pay more. In addition, it is impossible for transport invoice to issue special VAT invoices.

There is no need to have a special invoice for the output tax of value-added tax.