增值税应纳税额的计算

增值税应纳税额的计算Contents普通纳税人应纳税额的计算1HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip

[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip 销售额：是纳税人销售货物或提供应税劳务向购买方收取的全部价款和价外费用〔即价外收入，如违约金、滞纳金、赔偿金、延期付款利息、包装费、包装物租金、运输装卸费等〕。1.销售额＝价款＋价外收入【特别提示】价外收入视为含增值税的收入，必需换算为不含税收入再并入销售额。A/〔1+17%〕=BHotTip2.销售额中不包括：〔1〕受托加工应征消费税的消费品所代收代缴的消费税；〔2〕同时符合以下条件的代垫运费：①承运者的运费发票开具给购货方的；②纳税人将该项发票转交给购货方的。〔3〕同时符合条件的代收政府性基金或者行政事业性收费。〔4〕销售货物的同时代办保险等而向购买方收取的保险费，以及向购买方收取的代购买方交纳的车辆购置税、车辆牌照费。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.特殊销售方式下销售额确实定[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.三种折扣折让税务处理说明折扣销售（商业折扣）折扣额可以从销售额中扣减（同一张发票上注明）①目的：促销②实物折扣：按视同销售中“无偿赠送”处理，实物款额不能从原销售额中减除销售折扣（现金折扣）折扣额不得从销售额中减除目的：发生在销货之后，属于一种融资行为销售折让折让额可以从销售额中减除目的：保证商业信誉，对已售产品出现品种、质量问题而给予购买方的补偿以旧换新销售按新货同期销售价钱确定销售额，不得扣减旧货收买价钱〔金银首饰除外〕[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip还本销售：销售额就是货物销售价钱，不得扣减还本支出。以物易物销售：双方均作购销处置，以各自发出的货物核算销售额并计算销项税额，以各自收到的货物核算购货额并计算进项税额。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.包装物押金处置〔1〕销售货物收取的包装物押金，假设单独记账核算，时间在1年以内，又未过期的，不并入销售额纳税。〔2〕因逾期〔1年为限〕未收回包装物不再退还的押金，应并入销售额纳税。纳税时留意两点：一是逾期包装物押金为含税收入，需换算成不含税价再并入销售额；二是纳税税率为所包装货物适用税率。〔3〕酒类产品：啤酒、黄酒按能否逾期处置;啤酒、黄酒以外的其他酒类产品收取的押金，无论能否逾期一概并入销售额纳税。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.销售情形税务处理计税公式（1）2008年12月31日以前购进或者自制的固定资产（未抵扣进项税额）按简易办法：依4%征收率减半征收增值税增值税＝售价÷（1＋4%）×4%÷2（2）销售自己使用过的2009年以后购进或者自制的固定资产按正常销售货物适用税率征收增值税【提示】该固定资产的进项税额在购进当期已抵扣增值税＝售价÷（1＋17%）×17%（3）销售自己使用过的除固定资产以外的物品（4）发生固定资产视同销售行为无法确定销售额的，以固定资产净值为销售额增值税＝净值×17%[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.小规模纳税人（除其他个人外）销售自己使用过的固定资产减按2%征收率征收增值税增值税＝售价÷（1＋3%）×2%销售自己使用过的除固定资产以外的物品按3%的征收率征收增值税增值税＝售价÷（1＋3%）×3%HotTip〔1〕按纳税人最近时期同类货物平均售价；〔2〕按其他纳税人最近时期同类货物平均售价；〔3〕按组成计税价钱。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.核定[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通纳税人计算本月应纳增值税额采用当期购进扣税法：应纳税额＝当期销项税额－当期进项税额围绕两个关键环节：一是销项税额如何计算；二是进项税额如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.ClicktoedittitlestyleTextinhereTextinhereContentsContentsThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.ThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.DescriptionofthecontentsDescriptionofthecontentsDescriptionofthebusinessDescriptionofthebusinessDescriptionofthebusinessThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.DescriptionofthecontentsDescriptionofthecontentsClicktoedittitlestyleThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.AddyourtextAddyourtextAddyourtextAddyourtextAddyourtextAddyourtext32YourTextYourTextYourTextYourTextClicktoedittitlestyleYourTextYourTextYourTextYourText2005200620072021ThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.ClicktoedittitlestyleDescriptionofthecontentsTextinhereThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.TextinhereThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.TextinhereThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.TextinhereThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.ClicktoedittitlestyleContents01Contents02Contents03Contents04Contents05Contents060%20%40%60%80%100%18.5%17.5%8.7%23.6%63.6%84.3%ThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.ClicktoedittitlestyleTextinhereTextinhereTextinhereThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.ClicktoaddTextClicktoedittitlestyleThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.Titleinhere2.Descriptionofthecompany’ssubcontentsThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.1.Descriptionofthecompany’ssubcontentsClicktoedittitlestyleThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.TitleinhereTitleinhereTitleinhereTitleinhereABCDClicktoedittitlestyleDescriptionofthecontentsThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.ThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.ThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.TitleinhereTitleinhereTitleinhereClicktoedittitlestyleTextinhereTextinhereTextinhereTextinhereTextinhereTextinhereTextinhereTextinhereContentsContentsContentsContentsContentsThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.ClicktoedittitlestyleThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.DescriptionofthecontentsDescriptionofthecontentsDescriptionofthecontentsDescriptionofthecontentsDescriptionofthecontentsDescriptionofthecontentsContentTitleContentTitleContentTitleClicktoedittitlestyleDescribeavisionofcompanyorstrategiccontents.Describeavisionofcompanyorstrategiccontents.Describeavisionofcompanyorstrategiccontents.Describeavisionofcompanyorstrategiccontents.DescriptionoftheproductsPleasewritedownofasloganforavisionofacompanyinshortly.Pleasewritedownofasloganforavisionofacompanyinshortly.Pleasewritedownofasloganforavisionofacompanyinshortly.Pleasewritedownofasloganforavisionofacompanyinshortly.Vision01Vision03Vision02Vision04CompanyLOGOClicktoedittitlestyleClicktoedittitlestyleTitleinhereThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.DescriptionofthecontentsDescriptionofthecontentsDescriptionofthecontentsDescriptionofthecontentsTitleinhereTitleinhereTitleinhereService01Service02Service03LOGOThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.ClicktoedittitlestyleClicktoedittitlestyleTitleinhereAddTitleAddTitleAddTitleAddTitleDescriptionofthecontentsDescriptionofthecontentsDescriptionofthecontentsDescriptionofthecontentsTextinhereTextinhereTextinhereTextinher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