英语班0601全18讲讲义

1、专题一【一、考情分析】的 专题的内容是的，往往出现在计算题和综合题中。可以单独，也可以结合其他税种出题。本英文测试的重点主要有以下几种方式：（一）直接问税种的应纳税额为多少，计算金额即可。（二）针对某些事项问是否应该纳税、应该缴纳哪些税种、如何纳税、计算是否正确，或者直征收方法。（三）需要对一些方案进行比较分析。接问【考点一：征税范围及纳税义务人】【二、专业词汇及句型】15有形的Tangible16加工Prosing17委托方Consignor18受托方Consignee19委托Consignment20委托代销Consignment of goods for sale21代销货物Goods

2、under consignment22被视为Be deemed as23从事Engage in24委托加工货物Consigned prosing goods25受限制Be subject to26金融租赁Finanl lease27所Ownership28转移Transfer1Value Added Tax （VAT）2征税范围Taxation scope3销项税Output Tax4税率Value Added Tax rate5纳税人Taxpayer6应税劳务Taxable service7进口货物/出口货物Imporion of goods/Exporion of goods8非应税项目t

3、axable items9交通业Transporion industry10电信业munications industry11现代服务业Modern service industry12销售货物Sales of goods13提供应税劳务Proviof taxable servi14应当Shall【三、重难点讲解】的征税范围 Value added tax scope一、征税范围的一般规定General rule of taxation scope1.销售或者进口的货物Sales or imporion of goods2.提供加工，修理修配劳务Proviof prosing, repairs

4、 and replacement servi二、征税范围的具体规定（一）视同销售行为或者工商户的下列行为，视同销售货物：The following activities of units or individual operators shall be deemed as sales of goods:将货物交付其他或者个人代销；Consignment of goods to other units or individual for sale;销售代销货物；Sale of goods under consignment设有两个以上机构并实行核算的纳税人，将货物从一个机构移送其他机构用于销售，

5、但相关机构设在同一县（市）的除外；Transfer of goods from one establishment to other establishments for say ataxpayert maains two or more establishments and conducts uniform accounting, unlessthe relevant establishments are maainedhe same county （or city）；（4）将自产或者委托加工的货物用于非应税项目；Use self-produced or consigned prosing

6、goods to producetaxable items;（5）将自产、委托加工的货物用于集体福利或者个人消费；Use self-produced or consigned proal consumption;sing goods for collective welfare/group welfareor（6）将自产、委托加工或者购进的货物作为投资，提供给其他或者工商户；Proviof self-produced, consigned prosing or purchased goods to other unitsorindividual operators as investments

7、;（7）将自产、委托加工或者购进的货物分配给股东或者投资者；Distributing self-produced, consigned proinvestors;sing or purchased goods to shareholdersor（8）将自产、委托加工或者购进的货物无偿赠送其他或者个人。31销售量Sales volume32保费Insurance premium33价外费用Additional fee/charge34条例Provi35资产重组Asset restructuring3629征收Levy30关系RelationshipGiving self-produced, co

8、nsigned progifts.sing or purchased goods to others as free（二）征税范围的特殊规定rules of taxation scope for value-added tax销售金银的业务应征收Spe（1）Saleslof gold and silver by bs shall be subject to value-added tax.（2）电力公司向发电企业收取的过网费,应当征收。Wheeling fee charged by electricshall be levied value-added tax.er company from

9、electricity generation companies（3）融资性售后回租业务中承租方出售资产的行为，不属于征收范围，不征收。heThe sales of asset activity by lessee in finanl lease back business is notscope of value-added tax, and is not levied value-added tax.（4）对从事热力、电力、燃气、自来水等公用事业的纳税人收取的费用，凡与货物的销售数量有直接关系的，征收；凡与货物的销售数量无直接关系的，不征收。Charging one-oee to valu

10、e-added tax taxpayer engaged in heat, electricity, gas,water and other utilities has a direct relationship with the sales volume of the goods,the one-oee ibject to value-added tax. If the fee charged has no direct relationshipwith the sales volume of the goods, it isnot collected value added tax.（5）

11、印刷企业接受委托，自行纸张，印刷有。刊号（CN）以及采用国际标准书号编序的For pr、报纸和杂志,按货物销售征收ing companies entrusted bypublishing parties, if they purchase pr bythemselves and prbooks, newsprs and magazines witity ie number （CN） andernational standard series number, value added tax shall be levied.（6）对纳税人收取的会员费收入不征收。Membership fees co

12、llected by taxpayers are not levied value-added tax.（7）纳税人在资产重组过程中，通过合并、分立、出售、置换等方式，将全部或者部分实物资产以及与其相关联的债权、债务和劳动力一并转让给其他和个人的行为，不属于征收范围，其中涉及的货物转让，不征收。Ifhe pros of asset restructuring, taxpayers transfer to other units andindividuals all or part of physical assets and relevant claims, liabilities, and

13、labourforce through merger, divi, sale, replacement, etc., value added tax shall not be levied,besides, the transfer of goods involved is not levied value-added tax.（8）经批准允许从事二手车经销业务的纳税人收购二手车时将其办理过户登记到自己名下，销售时再将该二手车过户登记到买家名下的行为，应征收。The activitiest taxpayers approved to engage in used cars business t

14、ransfer theownership of the cars to him when purchasing used cars and transfer the ownership of thecars to buyers when the taxpayer（9）航空企业的征税范围确定Determine the scope of taxationl the used cars should be levied value-added tax.for air transport entrises航空企业提供的旅客利用里程的航空服务，不征收。For air transport serviwhi

15、ch passengers usingage pos exchanged and providedby air transport entrises , the value-added tax needs not be levied航空企业已售票但未提供航空服务取得的逾期票证收入，按照航空服务征收增值税。For the overdue tickete which the air transport entrisese sold out thetickets but without providing air transport servi, value added tax should be

16、levied inaccordance with the air transport servi.（10）以For the value-added形式赠送的电信业服务，不征收。munications serviwhich are presentedhe form of exchanging pos,thetax shall not be levied.【考点二：税率及计算】【二、专业词汇及句型】【英文版学习】一、境内销售业务额的计算方法（一）境内销售业务应纳税额的计算当期应纳税额当期销项税额当期进项税额Value added tax payable for the period Output

17、taxthe periodfor the period Input taxfor当期销项税额不含税销售额税率Output tax for the period Sales amount excluding VAT VAT rate14成本利润率Profit ratio of cost15抵扣Deduction16凭证17免税Taxfree18价Acquisition price19拥利Be entitled to20转出Transfer out21关税Customs duty22进口/出口Import/Export23国内的Domestic24绝对值Absolute value25税收返还Ta

18、x rebate26税收抵扣Tax deduction27免税Tax exemption28开具Ie1税率Value added tax rate （VAT rate）2销项税额Output tax3进项税额Input tax4不包括Excluding5汇款Remittance6Transporion7折扣销售Discount sale8销售折扣Sales discount9销售折让Sales allowance10以旧换新Tradein11以物易物Barter12押金Deit13过期Overdue应纳税额不含税销售额征收率Valueadded tax payable Sales amount

19、 excluding VAT Leviable rate（二）应税销售额的确定The determination of taxable sales amount的应税销售额，是指纳税人销售货物或者提供应税劳务而向方收取的全部价款和价外费用。凡价外费用，无论以什么名目收取，也无论其会计制度如何核算，均应并入销售额计算应纳税额。The taxable sales amount of valueadded tax refers to the total sales amount and othercharges collected from the purchasers on selling goo

20、ds or providing taxable servi.Other charges should be included in sales amount to calculate taxable sales amount,no matter 1.Otherwhat items they charged应税销售额的价外费用charges are not treatedor how they are accounted for in accounting system.as taxable sales amount税额。purchasers.（1）纳税人向方收取的Valueadded tax

21、charged from受托加工应征消费税的消费品所代收代缴的消费税。Consumption tax collected and remitted for the taxable consumer goods consigned for sing销售方垫付的同时符合以下条件的运费：proThe freight承运部门的a.Transport is handed over by sellers in advanced and meets the following conditions:费用开具给方的；ionfrom carriers is i方的ed to the buyer;纳税人将该项转交

22、给b.Taxpayers transfer theto the buyer.【提示】2013 年 8 月后，不同时符合上述条件而收取的运费，如果分开核算，也不直接作为销售货物的价外费用核算，而是单独按 11%的税率计算缴纳。TipStarting from August 2013, transporion chargest does not meet the aboveconditions are not treated as other charges of sale of goods if being calculated separay,rathern it is accounted f

23、or separay at 11% to compute and pay VAT.（4）符合条件的代为收取的性基金或者行政事业性。Eligibleernmental fund or administrative and institutional fee collected on behalfof other entities.（5）纳税人销售货物的同时保险而向者收取的保险费，以及从事汽车销售的纳税人向方收取的代方缴纳的车辆购置税、牌照费。For taxpayercompany, and taxpayerling goods and collecting insurance premium o

24、n behalf of insuranceling cars and collecting vehicle purchase tax and license feeon behalf on others, the insurance premium, vehicle purchase tax and license fee.2.几种特殊销售行为下的销售额The sales amount under spe（1）折扣方式销售：折扣销售：折扣额在同一张l saleivities金额栏中分别注明，可以从销售额中扣减。Discount sale: if the discount amount is i

25、ndicated on the amount column of the same, it can be deducted from sales amount.实物折扣，则该实物款额不能从货物销售额中减除，且该实物应按条例“视同销售货物”中的“赠送他人”计算征收。Discount on physical goods, the amount of physical goods should not be deducted fromsales amount, and it should be levied Vdeemed as sales of goods.cording to donating

26、to others of VAT provi销售折扣：折扣额不得从销售额中减除，需要全额计税。Sales discount: discount amount shall not be deducted from sales amount. The VAT shall be calculated based on the total sales amount.销售折让：折让额可以从销售额中减除。Sales allowance: the allowance amount can be deducted from sales amount.（2）以旧换新：金银首饰：按销售方实际收取的不含的全部价款征

27、收。Trade in: Gold, silver and jewellery: the VAT shall be calculated based on all actualamount the taxpayers collected, but excluding the VAT.非金银首饰：应按新货物的同期确定销售额，不得扣减旧货物的收购价格。Goods othern gold, silver and jewellery: the sales amount shall be determinedaccording to the selling price of the same new go

28、ods price of old goods shall not be deducted.（3）还本销售：销售额不得扣除还本支出。he same period, and the procurementRepayment of principal selling: the principal repayment shall not be deducted from thesales revenue.（4）以物易物：双方同作购进和销售处理；进项税必须凭抵扣。Barter: barter should be treated as purchasing and selling by all parti

29、es. Inputtax shall only be deducted according to the spe（5）有关包装物押金l VAT.Deit of packaging纳税人为销售货物而出租出借包装物收取的押金，单独记账核算的，时间在 1 年以内，又未过期的，不并入销售额征税，但对因逾期未收回包装物不再退还的押金，应按所包装货物的适用税率计算销项税额。Taxpayer collects de it on the packing lent for the pur e of sales of goods, ifit is recorded separay, it should not b

30、e includedo sales revenue to calculate taxon the conditionst it is withie year and not expired, but for those packing goods,the deit not refunded when due, the output tax should be calculated based on theapplication tax rate on packing goods.3.组成计税价格的公式：组成计税价格成本（1成本利润率）Comite assessable amount Cost

31、X （1 Profit ratio of cost）属于应征消费税的货物，其组成计税价格中应加计消费税额。Foodbject to consumption tax, the comite assessable prihall includeconsumption tax.组成计税价格成本（1成本利润率）消费税税额Comite assessable amountCost （1 Profit ratio of cost）Consumption tax或：组成计税价格成本（1成本利润率） （1消费税税率）Or: Comrate）ite assessable amountCost （1 Profit

32、ratio of cost）/ （1Consumptiontax（三）一般纳税人进项税额的确定The determination of input tax of general taxpayers准予从销项税额中抵扣的进项税额，需要考虑两个：一是凭证条件，二是时间条件。When determining the input taxt can be deducted from the output tax, we need considertwofactors: one isand the other is time.1.进项税额准予抵扣的凭证条件The conditions for thest

33、can be used for input tax deduct纳税人购进货物或应税劳务而向销售方支付的进项税额，必须凭合法的扣税凭证才能抵扣。税定的扣税凭证有：、完税凭证、免税农产品的收购。Input tax paid by taxpayers who purchase goods or taxable servicaly be deductedvia legitimates. Thes allowed by tax law include: spel VATof, tax payment receipts obtained from the customs office, the purc

34、hasetax free agricultural products.另外，自 2012 年 7 月 1 日起，以购进农产品为原料生产销售液体乳及乳制品、酒及、植物油的一般纳税人，纳入农产品进项税额核定扣除试点范围，其购进农产品无论是否用于生产上述产品，进项税额均按照核定扣除试点实施办法抵扣，不再凭抵扣凭证抵扣；In addition, since July 1, 2012, tpurchase of agricultural products for the products, wine and alcohol, vegetable oileral taxpayer of valueadde

35、d tax with theproduction and sale of liquid milk and dairy, is includedo agricultural input VATdeduction pilot scope. The VAT input tax for the purchase of agricultural products no matterwhether or not for the production of the above products, should be deducted in accordancewith the implemen.ion me

36、thod of thlot deduction, and not deducted by the VAT credit其他纳税人购进农产品，以及试点纳税人购进除农产品以外的货物、劳务和应税服务，进项税额仍按现行规定抵扣。For other taxpayers with the purchase of agricultural products, as well as pilottaxpayers purchasing goods othern agricultural products, serviand taxable servi,the amount of input VAT should

37、 be dedcuted accordingtothe existing provis.注意，2013 年 8 月后，境内一般纳税人接受或者个人提供的应税服务，按照规定应当扣缴，准予从销项税额中抵扣的进项税额为从税收缴款凭证（简称税收缴款凭证）上注明的或者额。人取得的解缴的Note: From August 2013, domestic general VAT taxpayers who accept taxable servifromoverseas units or individual shall be levied VAT. Approved deducted input tax am

38、ount fromoutput tax amount is VAT amount which is obtained from tax authority or agent, remit taxamount and indicated on tax paymentof the Peoples（Referredto as tax payment2.进项税额准予抵扣的时间）The time for approved input tax to be deducted一般纳税人取得 2010 年 1 月 1 日以后开具的机关办理认证，并在认证通过的次月申报期内，向主管,应在开具之日起 180 日内到税

39、务申报抵扣进项税额。s ied after January 1,2010 shouldGeneral taxpayers who obtain spel VATgo through the authentication procedures within 180days after theis ied andapply for input tax deduction 3.进项税转出The transfer out of input taxhe next reporting period.计算抵扣，一般企业（农产品进项税额核定情形除外）收购农产品计入成本的是收购金额（113%），所以在得知成本的

40、情况下，计算进项税额转出时要还原为收购金额,然后再乘以税率，即成本（113%）13%。转出的进项税与购入时抵扣的进项税是一致的。When calculating the deduction amount, the cost of agricultural products purchased bygeneral entrises （except for the case when the input tax of agricultural products is verified and determined） should be the acquisition amount（113%）. W

41、hen calculatinginput tax transferred out under the situationt cost is known, the value should bereversed to the acquisition amount and then multipd by the tax rate i.e. Cost/ （113%）13%.The input tax transferred out equals to the input tax deducted.二、进口业务税额的计算方法The calculation method of valueadded ta

42、x for imporion business进口货物的组成计税价格的公式为：The formula for the calculation of com is as follows:组成计税价格关税完税价格关税消费税ite assessable amount of the imported goodsComite assessable value Customs dutiable value Customs duty Consumptiontax应纳（关税完税价格关税消费税）17%（或 13%）Valueadded tax payable （Customs dutiable value Cu

43、stoms duty Consumption tax）17% （or13%）三、出口货物退税额的计算方法Computing method of tax rebate on exported goods（一）企业当期无购进免税原材料The entrise does not buy taxexempt raw materials for the period 不得免征计算出口货物当期和抵扣税额（A）：A当期出口货物离岸价外汇如征税率等于退税率的,则 A0牌价 （出口货物征税率出口货物退税率）Computing the taxt shall not be exempted and deducted

44、for the exported goods （A）:A FOB of exported goods for the period Listed RMB rate of exchange （Leviable rate of exported goodsRebate rate of exported goods）If the leviable rate is equal to rebate rate, A0计算当期应纳税额或当期期末留抵税额（B）：B当期内销货物的销项税额 当期进项税额当期不得免和抵的税额（A）上期留抵税额如 B0,则不退税;如 B0，B 的绝对值就是“当期期末留抵税额”，可以退

45、税。Computing tax payable for the current period or ending remaining deduct amount forthecurrent period（B）:B The output tax of the goods sold for the current period Input tax for the currentperiodTax amount which is not exempted or deducted for the current period （A）Taxdeduct remained from last period

46、If B0, no tax is refunded; if B rebate amount ofexemption and deduction for the current period （C）,then the rebate amount for the current period （D） rebate amount of exemption and deduction for the current period （C）; tax exemption and deduction amount for the current period（E）0.（二）企业当期有购进免税原材料The e

47、ntrise buys taxexempt raw materials for the period计算当期不得免征和抵扣税额的“抵减额（A）”：A免税购进原材料价格（出口货物征税率出口货物退税率）Computing the “Deductible amount（A）”for the taxdeductedt shall not be exempted and（A） The price of the taxexempt raw materials （Leviable rate of exported goodsRebate rate of exported goods）计算当期不得免征和抵扣税

48、额（B）：B出口货物离岸价外汇扣税额抵减额（A）如征税率等于退税率，则B0。牌价（出口货物征税率出口货物退税率）不得免征和抵Computing the tax（B）:t shall not be exempted and deducted for the current periodBFOB of exported goods Listed RMB rate of exchange （Leviable tax rate of exported goodsRebate rate of exported goods） The deductible amount for the tax shall

49、not be exempted and deducted（A）If the leviable rate is equal to rebate rate, B0计算当期应纳税额或当期期末留抵税额（C）tComputing tax payable for the current period or ending remaining deduct amount for the current periodC当期内销货物的销项税额（当期进项税额当期不得免征和抵扣税额 B）上期留抵税额如当期应纳税额（C）0，则不退税；如当期应纳税额（C）0，则可以退税，C 的绝对值就是当期期末留抵税额。C The ou

50、tput tax of the goods sold for the current period （Input tax for the current period the tax t shall not be exempted and deducted for the current period B） Tax deduct remained from last periodIf the tax payable for the current period（C）0,no tax is refunded; if the tax payablefor the current period（C）

51、 computing the rebateamount of exemption and deduction for the current period （D）,then the rebate amount for the current period （E）rebate amount of exemption and deduction for the current period（D）;the tax exemption and deduction amount for the current period0.【考点三：【词汇】抵扣&税收】1接受应税劳务Receive taxable s

52、ervice2负担的Borne3注明Indicate4扣税凭证VAT credit5进口缴款书Import VAT payment receipt6可抵扣的进项税Deductible input tax7损失Abnormal loss8消费Consume9小规模纳税人Small-scale taxpayers10简易方法Simplified method11调整Adjustment抵扣一、下列进项税额准予从销项税额中抵扣：. The amount of input taxt can be deducted from the output tax, which shall berestricte

53、d to the amount of VAT payable as indicated on the following VAT credit（扣税凭证）：（一）从销售方取得的 . VAT indicated on上注明的l VAT额。s obtained from the sellers；the spe进口（二）从取得的缴款书上注明的额。. VAT indicated on the import VAT payment receipts obtained from the customs office.（三）购进农产品（核定扣除情况除外），除取得或者进口缴款书外，按照农产品收购或者销售上注明

54、的农产品买价和 13%的扣除率计算的进项税额。 . The input tax for the purchasing of agricultural products （excluding the caseof deduction verified and determined） is calculated based on a deemed deduction rate at13% on the actual purchasing price, except obtaining the spel VAT import VAT payment receipt.进项税额计算公式：The form

55、ula for calculating the input tax is as follows：进项税额买价扣除率Input tax Purchasing price x Deduction rateor customs另外，注意农产品进项税额核定办法In addition, please note the method of verifying and determining the input VAT of agricultural products.（1）以购进农产品为原料生产货物：Production of goods with purchasing agricultural prod

56、ucts as material;投入产出法：参照简称农产品单耗数量）Input-output method:consumed by selling unit、行业标准确定销售数量货物耗用外购农产品的数量（以下Determine thety goodsty of purchased agricultural products（hereinafter referred to as thety ofagricultural products unit consumption）standards.according to the national standards and industry当期允许

57、抵扣农产品进项税额当期农产品耗用数量农产品平均除率）单价扣除率/（1扣Input tax of deductible agricultural products of current period ty ofagricultural products consumed in current period x average purchase unit price of agricultural products x deduction rate /（1 deduction rate ）当期农产品耗用数量当期销售货物数量（不含采购除农产品以外的半成品生产的货物数量）农产品单耗数量ty of ag

58、ricultural products consumed in current period=ty of goods soldin current period （excludingty of goods produced by purchasing goods-in-prosothern agricultural products） X unit consumptionty of agricultural products成本法：依据试点纳税人年度会计核算资料，计算确定耗用农产品的外购金额占生产成本的比例（以下简称农产品耗用率）Cost method: On the basis of thl

59、ot taxpayer annual accounting data, calculate anddetermine the proportion of the purchased amount of agricultural products consumed onproduction cost（hereinafter referred to as the consumption rate of agricultural products）.12放弃Give up当期允许抵扣农产品进项税额当期主营业务成本农产品耗用率扣除率/（1扣除率）Input tax of deductible agri

60、cultural products of current period cost of sales from principal activities of current period x consumption rate of agricultural products x deduction rate /（1 deduction rate ）农产品耗用率上年投入生产的农产品的外购金额/上年生产成本Consumption rate of agricultural products purchase amount of agriculture productsinputo productio