增值税value added tax

增頭條值税是以商品(含应税劳务)在流转过程中产生的增值额作为计税依据而征收的一种流转税。从计税原理上说,增值税是对商品生产、流通、劳务服务中多个环节的新增价值或商品的附加值征收的一种流转税。实行价外税,也就是由消费者负担,有增值才征税没增值不征税。

Headline value added tax is a turnover tax levied on the basis of the value-added amount generated in the circulation of goods (including taxable services). In terms of tax calculation principle, VAT is a turnover tax levied on the added value or added value of goods in multiple links of commodity production, circulation and labor services. Extra value tax is imposed, that is, it is borne by consumers. Only when there is value-added can it be taxed. If there is no value-added, it will not be taxed.

增值税是对销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人就其实现的增值额征收的一个税种。增值税已经成为中国最主要的税种之一,增值税的收入占中国全部税收的60%以上,是最大的税种。增值税由国家税务局负责征收,税收收入中50%为中央财政收入,50%为地方收入。进口环节的增值税由海关负责征收,税收收入全部为中央财政收入。2019年3月15日,国务院总理李克强在北京人民大会堂十三届全国人大二次会议表示,4月1日减增值税,5月1日降社保费率 。

Value added tax is a kind of tax levied on the value-added realized by units and individuals selling goods or providing processing, repair and replacement services and importing goods. Value added tax has become one of the most important taxes in China. The income of value-added tax accounts for more than 60% of all taxes in China, which is the largest tax. VAT is collected by the State Administration of taxation. 50% of the tax revenue is the central government revenue and 50% is the local revenue. The value-added tax on import links shall be collected by the customs, and all the tax revenue shall be the revenue of the central government. On March 15, 2019, Premier Li Keqiang said at the second session of the 13th National People’s Congress in the Great Hall of the people in Beijing that the value-added tax would be reduced on April 1 and the social security rate would be reduced on May 1.

2021年3月5日,国务院总理李克强在《2021年国务院政府工作报告》中说,将小规模纳税人增值税起征点从月销售额10万元提高到15万元。小微企业和个体工商户年应纳税所得额不到100万元的部分,在现行优惠政策基础上,再减半征收所得税 。[2]

On March 5, 2021, Premier Li Keqiang said in the government work report of the State Council in 2021 that the value-added tax threshold for small-scale taxpayers would be increased from 100000 yuan to 150000 yuan per month. For small and micro enterprises and individual industrial and commercial households whose annual taxable income is less than 1 million yuan, the income tax shall be halved on the basis of the current preferential policies. [2]

目录

catalogue

1内容

1 content

2范围和税率

2 scope and tax rate

3税收类型

3 tax type

4征收范围

4 scope of expropriation

一般范围

General scope

特殊项目

Special items

特殊行为

Special behavior

5纳税对象

5. Tax object

简介

brief introduction

类型

type

6免征范围

6 scope of exemption

7税率和征收率

7. Tax rate and collection rate

税率

tax rate

征收率

percentage charges

8应纳税额

8. Tax payable

一般纳税人

General taxpayer

小规模纳税人

Small scale taxpayer

9起征点

9 starting point

10发票类型

10 invoice type

11优缺点

11 advantages and disadvantages

优点

advantage

缺点

shortcoming

12纳税申报

12 tax returns

13税制改革

13. Tax reform

14法律法规

14 laws and regulations

15增值税消费税

15 VAT consumption tax

16减增值税

16 less VAT

内容

content

编辑

edit

增值税

value added tax

增值税

value added tax

在实际当中,商品新增价值或附加值在生产和流通过程中是很难准确计算的。因此,中国也采用国际上的普遍采用的税款抵扣的办法。即根据销售商品或劳务的销售额,按规定的税率计算出销售税额,然后扣除取得该商品或劳务时所支付的增值税款,也就是进项税额,其差额就是增值部分应交的税额,这种计算方法体现了按增值因素计税的原则。

In practice, it is difficult to accurately calculate the added value or added value of goods in the process of production and circulation. Therefore, China also adopts the tax deduction method commonly used in the world. That is, according to the sales volume of goods or services sold, the sales tax is calculated according to the specified tax rate, and then the value-added tax paid when obtaining the goods or services, that is, the input tax, is deducted. The difference is the tax payable for the value-added part. This calculation method reflects the principle of tax calculation according to the value-added factor.

增值税征收通常包括生产、流通或消费过程中的各个环节,是基于增值额或价差为计税依据的中性税种,理论上包括农业各个产业领域(种植业、林业和畜牧业)、采矿业、制造业、建筑业、交通和商业服务业等,或者按原材料采购、生产制造、批发、零售与消费各个环节。

VAT collection usually includes all links in the process of production, circulation or consumption. It is a neutral tax based on value-added or price difference. Theoretically, it includes various industrial fields of agriculture (planting, forestry and animal husbandry), mining, manufacturing, construction, transportation and commercial services, or procurement, production, manufacturing, wholesale Retail and consumption.

一种销售税,属累退税,是基于商品或服务的增值而征税的一种间接税,在澳大利亚、加拿大、新西兰、新加坡称为商品及服务税(Goods and Services Tax, GST),在日本称作消费税。增值税是法国经济学家Maurice Lauré于1954年所发明的,法国政府有45%的收入来自增值税。

A kind of sales tax, belonging to cumulative tax rebate, is an indirect tax levied based on the value-added of goods or services. It is called goods and services tax (GST) in Australia, Canada, New Zealand and Singapore and consumption tax in Japan. VAT was invented by French economist Maurice Laur é in 1954. 45% of the French government’s income comes from VAT.

范围和税率

Scope and tax rate

编辑

edit

增值税

value added tax

增值税

value added tax

营业税改增值税的征收范围如下所示:

The collection scope of replacing business tax with value-added tax is as follows:

一、征收范围

1、 Expropriation scope

营徠业税洎改增值税頭主要條涉及的范围是交通运输业以及部分现代服务业。

The first article of the reform of business tax to value-added tax mainly covers the transportation industry and some modern service industries.

二、营业税改增值税税率

2、 Business tax to VAT rate

1、改革之后,原来缴纳营业税的改交增值税,增值税增加两档低税率6%(现代服务业)和11%(交通运输业)。

1. After the reform, the original business tax was changed to value-added tax, and the value-added tax was increased by two grades, with a low tax rate of 6% (modern service industry) and 11% (transportation industry).

营业税改增值税主要涉及范围:交通运输业和部分现代服务业,交通运输业包括:陆路运输、水路运输、航空运输、管道运输。现代服务业包括:研发和技术服务、信息技术服务、文化创意服务、物流辅助服务、有形动产租赁服务、鉴证咨询服务。

The change of business tax to value-added tax mainly covers the transportation industry and some modern service industries. The transportation industry includes land transportation, water transportation, air transportation and pipeline transportation. Modern service industry includes R & D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services and authentication consulting services.

根据上海试点的经验,改革之后企业的税负有所降低。营业税是按收入全额计算缴纳税金的,改成增值税之后,可以扣除一些成本及费用,实际上可以降低税负。

According to the experience of Shanghai pilot, the tax burden of enterprises has been reduced after the reform. The business tax is calculated and paid in full according to the income. After it is changed into value-added tax, some costs and expenses can be deducted, which can actually reduce the tax burden.

改革试点行业总体税负不增加或略有下降。对现行征收增值税的行业而言,无论在上海还是其他地区,由于向试点纳税人购买应税服务的进项税额可以得到抵扣,税负也将相应下降。12万户试点企业中,对3.5万户一般纳税人而言,由于引入增值税抵扣,与原营业税全额征收相比,税负会有所减少甚至大幅降低;对8.5万户小规模纳税人而言,营业税改增值税后,实行3%的征收率,较原先营业税率要低2个百分点。改革的确存在个别企业税负增加的情况。

The overall tax burden of the reform pilot industries will not increase or decrease slightly. For the industries that currently levy value-added tax, whether in Shanghai or other regions, the input tax of taxable services purchased from pilot taxpayers can be deducted, and the tax burden will be reduced accordingly. Among the 120000 pilot enterprises, for 35000 ordinary taxpayers, due to the introduction of VAT deduction, the tax burden will be reduced or even significantly reduced compared with the full collection of the original business tax; For 85000 small-scale taxpayers, after the change of business tax to value-added tax, a collection rate of 3% will be implemented, which is 2 percentage points lower than the original business tax rate. It is true that the tax burden of individual enterprises has increased in the reform.

2、营业税改征增值税后税率是多少

2. What is the tax rate after replacing business tax with value-added tax

新增两档按照试点行业营业税实际税负测算,陆路运输、水路运输、航空运输等交通运输业转换的增值税税率水平基本在11%-15%之间,研发和技术服务、信息技术、文化创意、物流辅助、鉴证咨询服务等现代服务业基本在6%-10%之间。为使试点行业总体税负不增加,改革试点选择了11%和6%两档低税率,分别适用于交通运输业和部分现代服务业。

According to the calculation of the actual business tax burden of the pilot industry, the value-added tax rate of land transportation, water transportation, air transportation and other transportation industries is basically 11% – 15%, and the modern service industries such as R & D and technical services, information technology, cultural creativity, logistics assistance and authentication consulting services are basically 6% – 10%. In order not to increase the overall tax burden of the pilot industry, two low tax rates of 11% and 6% have been selected for the reform pilot, which are applicable to the transportation industry and some modern service industries respectively.

3、广告代理业在营业税改增值税范围内,税率为:6%.

3. Within the scope of replacing business tax with value-added tax, the tax rate of advertising agency industry is 6%

广告服务,指的是利用图书、报纸、杂志、广播、电视、电影、幻灯、路牌、招贴、橱窗、霓虹灯、灯箱、互联网等各种形式作为客户的商品、经营服务项目、文体节目或者是通告、声明等委托事项进行宣传以及提供相关服务的业务活动。包括广告的策划、设计、制作、发布、播映、宣传、展示等。

Advertising services refer to the business activities of publicizing and providing relevant services in the form of books, newspapers, magazines, radio, television, films, slides, street signs, posters, window displays, neon lights, light boxes, Internet and other forms as customers’ commodities, business service items, cultural and sports programs, announcements, statements and other entrusted matters. Including advertising planning, design, production, release, broadcasting, publicity, display, etc.

税收类型

Tax type

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根据对外购固定资产所含税金扣除方式的不同,增值税可以分为:

According to different deduction methods of taxes contained in purchased fixed assets, VAT can be divided into:

生产型增值税

Production VAT

生产型增值税指在征收增值税时,只能扣除属于非固定资产项目的那部分生产资料的税款,不允许扣除固定资产价值中所含有的税款。该类型增值税的征税对象大体上相当于国内生产总值,因此称为生产型增值税。

Productive value-added tax means that when collecting value-added tax, only the tax on the means of production belonging to non fixed assets can be deducted, and the tax contained in the value of fixed assets is not allowed to be deducted. The tax object of this type of value-added tax is roughly equivalent to GDP, so it is called productive value-added tax.

收入型增值税

Income VAT

收入型增值税指在征收增值税时,只允许扣除固定资产折旧部分所含的税款,未提折旧部分不得计入扣除项目金额。该类型增值税的征税对象大体上相当于国民收入,因此称为收入型增值税。

Income type VAT refers to that when collecting vat, only the tax contained in the depreciation part of fixed assets can be deducted, and the part without depreciation shall not be included in the amount of deduction items. The tax object of this type of value-added tax is roughly equivalent to national income, so it is called income value-added tax.

消费型增值税

Consumption VAT

消费型增值税指在征收增值税时,允许将固定资产价值中所含的税款全部一次性扣除。这样,就整个社会而言,生产资料都排除在征税范围之外。该类型增值税的征税对象仅相当于社会消费资料的价值,因此称为消费型增值税。中国从2009年1月1日起,在全国所有地区实施消费型增值税。

Consumption value-added tax refers to the one-time deduction of all taxes contained in the value of fixed assets when collecting value-added tax. In this way, for the whole society, the means of production are excluded from the scope of taxation. The tax object of this type of value-added tax is only equivalent to the value of social consumer goods, so it is called consumption value-added tax. Since January 1, 2009, China has implemented consumption value-added tax in all regions of the country.

征收范围

Expropriation scope

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一般范围

General scope

增值税的征税范围包括销售(包括进口)货物,提供加工及修理修配劳务。

The scope of VAT includes sales (including imports) of goods, provision of processing and repair services.

特殊项目

Special items

货物期货(包括商品期货和贵金属期货);——货物期货交VAT,在实物交割环节纳税;

Commodity Futures (including commodity futures and precious metal futures)—— When goods futures are delivered to VAT, tax shall be paid in the physical delivery link;

银行销售金银的业务;

The business of selling gold and silver by banks;

典当业销售死当物品业务;

Pawnbroking Business of selling dead pawn goods;

寄售业销售委托人寄售物品的业务;

The business of selling goods consigned by a principal;

集邮商品的生产、调拨及邮政部门以外的其他单位和个人销售集邮商品的业务。

The production and allocation of philatelic commodities and the sale of philatelic commodities by units and individuals other than postal departments.

特殊行为

Special behavior

视同销售:以下八种行为在增值税法中被视同为销售货物,均要征收增值税。

Deemed sales: the following eight acts are regarded as sales of goods in the value-added tax law, and value-added tax shall be levied.

1.将货物交由他人代销

1. Consign the goods to others for sale

2.代他人销售货物

2. Selling goods for others

3.将货物从一地移送至另一地(同一县市除外)

3. Transfer goods from one place to another (except the same county and city)

4.将自产或委托加工的货物用于非应税项目

4. Use self-produced or commissioned goods for non taxable items

5.将自产、委托加工或购买的货物作为对其他单位的投资

5. Take self-produced, commissioned processing or purchased goods as investment in other units

6.将自产、委托加工或购买的货物分配给股东或投资者

6. Distribute self-produced, commissioned or purchased goods to shareholders or investors

7.将自产、委托加工的货物用于职工福利或个人消费

7. Use self-produced and commissioned goods for employee welfare or personal consumption

8.将自产、委托加工或购买的货物无偿赠送他人

8. Give the goods produced, processed or purchased by itself to others free of charge

纳税对象

Tax object

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简介

brief introduction

在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人,为增值税的纳税人,应当依照本条例缴纳增值税。

Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of the people’s Republic of China are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.

外资企业1994年之前缴纳工商统一税,并不是增值税的纳税义务人,从1994年1月1日起成为增值税的纳税义务人。

Foreign funded enterprises that paid unified industrial and commercial tax before 1994 are not taxpayers of value-added tax and have become taxpayers of value-added tax since January 1, 1994.

类型

type

增值税

value added tax

增值税

value added tax

由于增值税实行凭增值税专用发票抵扣税款的制度,因此对纳税人的会计核算水平要求较高,要求能够准确核算销项税额、进项税额和应纳税额。但实际情况是有众多的纳税人达不到这一要求,因此《中华人民共和国增值税暂行条例》将纳税人按其经营规模大小以及会计核算是否健全划分为一般纳税人和小规模纳税人。

Due to the VAT system of deducting tax with VAT special invoice, the accounting level of taxpayers is required to be high, and the output tax, input tax and tax payable are required to be accurately calculated. However, the actual situation is that many taxpayers can not meet this requirement. Therefore, the Provisional Regulations of the people’s Republic of China on value-added tax divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and whether their accounting is sound.

一般纳税人

General taxpayer

(1)生产货物或者提供应税劳务的纳税人,以及以生产货物或者提供应税劳务为主(即纳税人的货物生产或者提供应税劳务的年销售额占应税销售额的比重在50%以上)并兼营货物批发或者零售的纳税人,年应税销售额超过50万的;

(1) Taxpayers who produce goods or provide taxable services, as well as taxpayers who mainly produce goods or provide taxable services (that is, the annual sales of taxpayers’ goods or provide taxable services account for more than 50% of the taxable sales) and concurrently operate the wholesale or retail of goods, with an annual taxable sales of more than 500000;

(2)从事货物批发或者零售经营,年应税销售额超过80万元的。

(2) Engaged in wholesale or retail of goods, with annual taxable sales of more than 800000 yuan.

小规模纳税人

Small scale taxpayer

(1)从事货物生产或者提供应税劳务的纳税人,以及从事货物生产或者提供应税劳务为主(即纳税人的货物生产或者提供劳务的年销售额占年应税销售额的比重在50%以上),并兼营货物批发或者零售的纳税人,年应征增值税销售额(简称应税销售额)在50万元以下(含本数)的。

(1) Taxpayers engaged in the production of goods or the provision of taxable services, as well as taxpayers mainly engaged in the production of goods or the provision of taxable services (that is, the annual sales volume of taxpayers’ goods production or the provision of services accounts for more than 50% of the annual taxable sales volume), and concurrently engaged in the wholesale or retail of goods, the annual taxable value-added tax sales volume (hereinafter referred to as taxable sales volume) is less than 500000 yuan (including this number).

(2)除上述规定以外的纳税人,年应税销售额在80万元以下(含本数)。

(2) For taxpayers other than the above provisions, the annual taxable sales volume is less than 800000 yuan (including this amount).

免征范围

Exemption scope

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《中华人民共和国增值税暂行条例》第十五条规定了下列7个项目免征增值税:

Article 15 of the Provisional Regulations of the people’s Republic of China on value added tax stipulates that the following seven items are exempted from value added tax:

1.农业生产者销售的自产农产品;

1. Self produced agricultural products sold by agricultural producers;

2.避孕药品和用具;

2. Contraceptives and devices;

3.古旧图书;

3. Antique books;

4.直接用于科学研究、科学试验和教学的进口仪器、设备;

4. Imported instruments and equipment directly used for scientific research, scientific experiment and teaching;

5.外国政府、国际组织无偿援助的进口物资和设备;

5. Imported materials and equipment with free assistance from foreign governments and international organizations;

6.由残疾人的组织直接进口供残疾人专用的物品;

6. Articles directly imported by organizations of persons with disabilities for the exclusive use of persons with disabilities;

7.销售的自己使用过的物品。

7. Sell items you have used.

除前款规定外,增值税的免税、减税项目由国务院规定。任何地区、部门均不得规定免税、减税项目。

In addition to the provisions of the preceding paragraph, the tax exemption and reduction items of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption and reduction items.

税率和征收率

Tax rate and collection rate

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税率

tax rate

自2019年4月1日起,降低增值税税率结构。

From April 1, 2019, the VAT rate structure will be reduced.

当前,一般纳税人适用的税率有:13%、9%、6%、0%等。

At present, the tax rates applicable to general taxpayers are: 13%, 9%, 6%, 0%, etc.

适用13%税率

Applicable 13% tax rate

销售货物或者提供加工、修理修配劳务以及进口货物。提供有形动产租赁服务。

Sell goods or provide processing, repair and replacement services and import goods. Provide tangible movable property leasing services.

适用9%税率

Applicable 9% tax rate

提供交通运输业服务。

Provide transportation services.

农产品(含粮食)、自来水、暖气、石油液化气、天然气、食用植物油、冷气、热水、煤气、居民用煤炭制品、食用盐、农机、饲料、农药、农膜、化肥、沼气、二甲醚、图书、报纸、杂志、音像制品、电子出版物。

Agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, air conditioner, hot water, gas, household coal products, edible salt, agricultural machinery, feed, pesticide, agricultural film, chemical fertilizer, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications.

适用6%税率

Applicable 6% tax rate

提供现代服务业服务(有形动产租赁服务除外)。

Provide modern service industry services (except tangible movable property leasing services).

适用0%税率

Applicable 0% tax rate

出口货物等特殊业务。

Export goods and other special business.

2017年4月19日,国务院常务会议决定,7月1日起,将增值税税率由四档减至17%、11%和6%三档,取消13%这一档税率。中国第一大税种增值税税率简化合并将踏出第一步。

On April 19, 2017, the executive meeting of the State Council decided to reduce the value-added tax rate from four grades to three grades of 17%, 11% and 6% from July 1, and cancel the tax rate of 13%. The simplification and merger of the value-added tax rate, China’s largest tax, will take the first step.

2019年4月1日起,降低16%、10%、6%税率为13%、9%、6%。

From April 1, 2019, the tax rates will be reduced by 16%, 10% and 6% to 13%, 9% and 6%.

征收率

percentage charges

小规模纳税人适用征收率,征收率为3%。

The applicable levy rate for small-scale taxpayers is 3%.

特殊规定:

Special provisions:

(一)一般纳税人销售自己使用过的属于《中华人民共和国增值税暂行条例》第十条规定不得抵扣且未抵扣进项税额的固定资产,按照简易办法依照3%征收率减按2%征收增值税。

(1) Ordinary taxpayers who sell their used fixed assets that are not deductible and have not deducted the input tax according to Article 10 of the Provisional Regulations of the people’s Republic of China on value added tax shall levy value-added tax at a reduced rate of 2% according to the simple method.

(二)小规模纳税人销售自己使用过的固定资产,减按2%征收率征收增值税。

(2) Small scale taxpayers who sell their used fixed assets will be subject to VAT at a reduced rate of 2%.

(三)一般纳税人销售自产的下列货物,可选择按照简易办法依照3%征收率计算缴纳增值税:

(3) General taxpayers selling the following self-produced goods may choose to calculate and pay value-added tax according to the simple method and the collection rate of 3%:

1.县级及县级以下小型水力发电单位生产的电力。小型水力发电单位,是指各类投资主体建设的装机容量为5万千瓦以下(含5万千瓦)的小型水力发电单位。

1. Power produced by small hydropower units at or below the county level. Small hydropower units refer to small hydropower units with an installed capacity of less than 50000 kW (including 50000 kW) built by various investors.

2.建筑用和生产建筑材料所用的砂、土、石料。

2. Sand, soil and stone used for construction and production of building materials.

3.以自己采掘的砂、土、石料或其他矿物连续生产的砖、瓦、石灰(不含粘土实心砖、瓦)。

3. Bricks, tiles and lime (excluding clay solid bricks and tiles) continuously produced from self excavated sand, soil, stone or other minerals.

4.用微生物、微生物代谢产物、动物毒素、人或动物的血液或组织制成的生物制品。

4. Biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissue.

5.自来水。

5. Tap water.

6.商品混凝土(仅限于以水泥为原料生产的水泥混凝土)。

6. Commercial concrete (only cement concrete produced with cement as raw material).

一般纳税人选择简易办法计算缴纳增值税后,36个月内不得变更。

General taxpayers choose a simple method to calculate and pay value-added tax, which shall not be changed within 36 months.

(四)一般纳税人销售以下物品,暂按简易办法依照3%征收率计算缴纳增值税:

(4) General taxpayers who sell the following items shall temporarily pay value-added tax according to the simple method and the collection rate of 3%:

1.寄售商店代销寄售物品(包括居民个人寄售的物品在内);

1. Consignment stores sell consignment items (including items consigned by individual residents);

2.典当业销售死当物品。

2. Pawnbroking sells dead pawn goods.

3.经国务院或国务院授权机关批准的免税商店零售的免税品。

3. Duty free goods retailed in duty-free shops approved by the State Council or the authority authorized by the State Council.

应纳税额

Tax payable

编辑

edit

一般纳税人

General taxpayer

计算公式为:应纳税额=当期销项税额-当期进项税额

The calculation formula is: taxable amount = current output tax – current input tax

销项税额=销售额×税率

Output tax = sales × tax rate

销售额=含税销售额÷(1+税率)

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

销项税额:是指纳税人提供应税服务按照销售额和增值税税率计算的增值税额。

Output tax: refers to the value-added tax calculated according to the sales volume and value-added tax rate of taxable services provided by taxpayers.

进项税额:是指纳税人购进货物或者接受加工修理修配劳务和应税服务,支付或者负担的增值税税额。

Input tax: refers to the value-added tax paid or borne by taxpayers when purchasing goods or receiving processing, repair and replacement services and taxable services.

基本示例

Basic example

A公司4月份购买甲产品支付货款10000元,增值税进项税额1700元,取得增值税专用发票。销售甲产品含税销售额为23400元。

In April, company a paid 10000 yuan for the purchase of product a, 1700 yuan for the input tax of value-added tax, and obtained the special invoice for value-added tax. The sales including tax of product a was 23400 yuan.

进项税额=1700元

Input tax = 1700 yuan

销项税额=23400/(1+17%)×17%=3400元

Output tax = 23400 / (1 + 17%) × 17% = 3400 yuan

应纳税额=3400-1700=1700

Tax payable = 3400-1700 = 1700

小规模纳税人

Small scale taxpayer

应纳税额=销售额×征收率

Tax payable = sales × percentage charges

销售额=含税销售额÷(1+征收率)

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

起征点

Starting point

编辑

edit

个人提供应税服务的销售额未达到增值税起征点的,免征增值税;达到起征点的,全额计算缴纳增值税。增值税起征点不适用于认定为一般纳税人的个体工商户。

If the sales of taxable services provided by individuals do not reach the threshold of value-added tax, they shall be exempted from value-added tax; if they reach the threshold, they shall calculate and pay value-added tax in full. The threshold of value-added tax is not applicable to individual industrial and commercial households recognized as ordinary taxpayers.

1.按期纳税的,为月应税销售额5000-20000元(含本数)。

1. If the tax is paid on schedule, the monthly taxable sales amount is 5000-20000 yuan (including this amount).

2.按次纳税的,为每次(日)销售额300-500元(含本数)。

2. If the tax is paid by time, it is 300-500 yuan (including this amount) for each (daily) sales.

2021年3月5日,国务院总理李克强在《2021年国务院政府工作报告》中说,将小规模纳税人增值税起征点从月销售额10万元提高到15万元。小微企业和个体工商户年应纳税所得额不到100万元的部分,在现行优惠政策基础

On March 5, 2021, Premier Li Keqiang said in the government work report of the State Council for 2021 that the threshold of value-added tax for small-scale taxpayers would be increased from 100000 yuan to 150000 yuan. The part of the annual taxable income of small and micro enterprises and individual industrial and commercial households less than 1 million yuan is based on the current preferential policies

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