When a taxpayer sells goods or taxable services, the value-added tax calculated according to the sales amount and the prescribed tax rate and collected from the buyer is the output tax. Output tax calculation formula:

Output tax = sales × tax rate

There are two meanings here: one is to calculate the output tax according to the sales volume and the prescribed tax rate; Second, the output tax is collected from the buyer of goods or taxable services. Output tax is a new concept in China's value-added tax law. As can be seen from the above formula, it is the product of the sales of goods and taxable services and the tax rate. This concept is to define the output tax relative to the input tax and distinguish it from the taxable amount. Because when calculating the value-added tax payable, the tax law adopts different calculation methods for ordinary taxpayers, small-scale taxpayers and taxpayers who use simple methods to calculate taxes (hereinafter referred to as small-scale taxpayers). Small-scale taxpayers who calculate the tax payable by multiplying the sales of goods and taxable services by the collection rate shall not deduct the input tax. Therefore, the definition of output tax is also to distinguish it from the taxable amount. In the calculation and collection of value-added tax, only ordinary taxpayers will appear and use the concept of output tax.

Second, sales.

(1) The meaning of sales.

Sales amount refers to the total price and extra expenses charged by taxpayers to buyers for selling goods or providing taxable services.

Out-of-price charges refer to fees, subsidies, funds, collection fees, return profits, incentive fees, liquidated damages (deferred payment of interest), packaging fees, charter, reserve fees, quality fees, transportation and handling fees, collection fees, prepaid funds and other out-of-price charges of various nature. But it does not include the following items:

1, the output tax charged to the buyer;

2. Consumption tax collected and remitted by consumer goods entrusted with processing consumption tax;

3. Prepaid freight that meets the following conditions:

① The freight invoice of the carrier department is issued to the buyer;

② The taxpayer transfers the invoice to the buyer.

All extra expenses, no matter how their accounting system is calculated, should be incorporated into the sales volume to calculate the taxable amount.

(2) The sales volume is determined to be low.

If a taxpayer sells goods or taxable services at an obviously low price without justifiable reasons, or if it is regarded as selling goods without selling them, the competent tax authorities shall determine the sales amount in the following order:

1, determined according to the average selling price of similar goods of the taxpayer in the current month;

2, according to the taxpayer's recent average sales price of similar goods;

3. Taxable value by composition. The calculation formula of taxable value is:

Taxable value of components = cost ×( 1+ cost profit rate)

Goods subject to consumption tax shall be included in the 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 10%. However, the "cost profit rate" in the price formula of goods subject to fixed-rate consumption tax is the cost profit rate stipulated in the Provisions on Certain Specific Issues of Consumption Tax. Details are as follows:

(1) Class A cigarettes 10%

(2) Class B cigarettes 5%

(3) 5% of cigarettes

(4) 5% of cut tobacco

5] grain liquor 10%

[6] Potato white wine 5%

Once other wines are 5%

(8) Alcohol 5%

Pet-name ruby cosmetic 5%

⑽ Skin care and hair care products 5%

⑾ firecrackers and fireworks 5%

⑿ Precious jewelry and jade 6%

[13] Automobile tire 5%

[14] Motorcycle 6%

⒂ Automobile 8%

6% off-road vehicle has been displayed.

⒄ 5% for passenger cars

(3) Sales converted from sales including tax.

Where a general taxpayer sells goods or taxable services by combining sales amount with output tax, the sales amount shall be calculated according to the following formula:

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

Small-scale taxpayers selling goods or taxable services adopt the pricing method of combining the sales amount with the taxable amount, and calculate the sales amount according to the following formula:

Sales = sales including tax ÷( 1+ collection rate)

(4) The sales amount is calculated in RMB.

Taxpayers who settle their sales in foreign exchange shall convert them into RMB according to the foreign exchange market price. The RMB conversion exchange rate can be the national foreign exchange rate (in principle, the middle price) on the day of sales or the day of the month/kloc-0. Taxpayers should determine the conversion rate in advance, which shall not be changed within one year after determination.

(94) Caishuizi No.026 stipulates that if a taxpayer settles its sales in foreign exchange, the RMB conversion rate of its sales shall be the market exchange rate published by the People's Bank of China.

(5) Special provisions on sales volume

1, discount, trade-in, repay the principal and sell.

Taxpayers sell goods at a discount. If the sales amount and discount amount are indicated separately on the same invoice, VAT can be levied according to the discounted sales amount. If the discount amount is invoiced separately, it shall not be deducted from the sales amount regardless of the financial treatment.

Taxpayers selling goods in the form of trade-in should determine the sales amount according to the sales price of new goods in the same period.

Taxpayers selling goods by repayment of principal shall not deduct the amount of principal from the sales.

2. Selling goods, renting and lending complete sets of equipment.

If the deposit charged by taxpayers for renting or lending packaging materials to sell goods is accounted for separately, it will not be incorporated into business tax. However, the value-added tax shall be levied according to the applicable tax rate of the package for the deposit that has not been refunded due to the overdue recovery of the package.

(6) Determination of return sales

1. The sales returned to the buyer by small-scale taxpayers due to sales return or discount shall be deducted from the sales in the current period when the sales return or discount occurs.

2. After selling the goods and issuing a special invoice to the buyer, if there is any return or sales discount, it shall be handled separately according to different situations (Chapter IV, Section 2 (6) Handling of Loan Refund and Sales Discount)

(VII) Mixed Sales Behavior and Non-taxable Sales of Part-time Operation According to the provisions of the detailed rules for implementation, where value-added tax should be levied according to the provisions of mixed sales behavior and part-time operation of non-taxable services, their sales are the total sales of goods and non-taxable services, and the total sales of goods or taxable services and non-taxable services respectively.