增值稅應(yīng)納稅額的計算

增值稅應(yīng)納稅額的計算Contents普通納稅人應(yīng)納稅額的計算1HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip

[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip 銷售額：是納稅人銷售貨物或提供應(yīng)稅勞務(wù)向購買方收取的全部價款和價外費用〔即價外收入，如違約金、滯納金、賠償金、延期付款利息、包裝費、包裝物租金、運輸裝卸費等〕。1.銷售額＝價款＋價外收入【特別提示】價外收入視為含增值稅的收入，必需換算為不含稅收入再并入銷售額。A/〔1+17%〕=BHotTip2.銷售額中不包括：〔1〕受托加工應(yīng)征消費稅的消費品所代收代繳的消費稅；〔2〕同時符合以下條件的代墊運費：①承運者的運費發(fā)票開具給購貨方的；②納稅人將該項發(fā)票轉(zhuǎn)交給購貨方的?！?〕同時符合條件的代收政府性基金或者行政事業(yè)性收費?！?〕銷售貨物的同時代辦保險等而向購買方收取的保險費，以及向購買方收取的代購買方交納的車輛購置稅、車輛牌照費。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.特殊銷售方式下銷售額確實定[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.三種折扣折讓稅務(wù)處理說明折扣銷售（商業(yè)折扣）折扣額可以從銷售額中扣減（同一張發(fā)票上注明）①目的：促銷②實物折扣：按視同銷售中“無償贈送”處理，實物款額不能從原銷售額中減除銷售折扣（現(xiàn)金折扣）折扣額不得從銷售額中減除目的：發(fā)生在銷貨之后，屬于一種融資行為銷售折讓折讓額可以從銷售額中減除目的：保證商業(yè)信譽，對已售產(chǎn)品出現(xiàn)品種、質(zhì)量問題而給予購買方的補償以舊換新銷售按新貨同期銷售價錢確定銷售額，不得扣減舊貨收買價錢〔金銀首飾除外〕[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip還本銷售：銷售額就是貨物銷售價錢，不得扣減還本支出。以物易物銷售：雙方均作購銷處置，以各自發(fā)出的貨物核算銷售額并計算銷項稅額，以各自收到的貨物核算購貨額并計算進項稅額。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.包裝物押金處置〔1〕銷售貨物收取的包裝物押金，假設(shè)單獨記賬核算，時間在1年以內(nèi)，又未過期的，不并入銷售額納稅?！?〕因逾期〔1年為限〕未收回包裝物不再退還的押金，應(yīng)并入銷售額納稅。納稅時留意兩點：一是逾期包裝物押金為含稅收入，需換算成不含稅價再并入銷售額；二是納稅稅率為所包裝貨物適用稅率。〔3〕酒類產(chǎn)品：啤酒、黃酒按能否逾期處置;啤酒、黃酒以外的其他酒類產(chǎn)品收取的押金，無論能否逾期一概并入銷售額納稅。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.銷售情形稅務(wù)處理計稅公式（1）2008年12月31日以前購進或者自制的固定資產(chǎn)（未抵扣進項稅額）按簡易辦法：依4%征收率減半征收增值稅增值稅＝售價÷（1＋4%）×4%÷2（2）銷售自己使用過的2009年以后購進或者自制的固定資產(chǎn)按正常銷售貨物適用稅率征收增值稅【提示】該固定資產(chǎn)的進項稅額在購進當(dāng)期已抵扣增值稅＝售價÷（1＋17%）×17%（3）銷售自己使用過的除固定資產(chǎn)以外的物品（4）發(fā)生固定資產(chǎn)視同銷售行為無法確定銷售額的，以固定資產(chǎn)凈值為銷售額增值稅＝凈值×17%[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.小規(guī)模納稅人（除其他個人外）銷售自己使用過的固定資產(chǎn)減按2%征收率征收增值稅增值稅＝售價÷（1＋3%）×2%銷售自己使用過的除固定資產(chǎn)以外的物品按3%的征收率征收增值稅增值稅＝售價÷（1＋3%）×3%HotTip〔1〕按納稅人最近時期同類貨物平均售價；〔2〕按其他納稅人最近時期同類貨物平均售價；〔3〕按組成計稅價錢。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.核定[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[Imageinformationinproduct]Image:openasNotetocustomers:Thisimagehasbeenlicensedtobeusedwithinthistemplateonly.Youmaynotextracttheimageforanyotheruse.HotTip普通納稅人計算本月應(yīng)納增值稅額采用當(dāng)期購進扣稅法：應(yīng)納稅額＝當(dāng)期銷項稅額－當(dāng)期進項稅額圍繞兩個關(guān)鍵環(huán)節(jié)：一是銷項稅額如何計算；二是進項稅額如何抵扣。[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.Describeavisionofcompan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