"Tax" is no stranger to us. We are always dealing with taxes, such as the food we buy, the drinks we drink and the services we buy, which all reflect our interaction with taxes. I hope it will help everyone.
I. Calculation of VAT for General Taxpayers
The calculation formula is: tax payable = current output tax-current input tax.
(1) Output tax = sales × tax rate
(2) Sales = sales including tax ÷( 1 tax rate)
(3) Output tax: refers to the value-added tax calculated according to the sales volume and value-added tax rate when taxpayers provide taxable services.
(4) Input tax refers to the value-added tax paid or borne by taxpayers when they purchase goods or accept processing, repair and replacement services and taxable services.
2. How long is the counseling period for ordinary taxpayers?
According to Article 3 of the Emergency Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening the Administration of Value-added Tax Collection of Newly Established Commercial Enterprises (Guo Shui Fa [2005] No.41): "Management of General Taxpayers during Tutorial Period: Generally speaking, the tax counseling period of general taxpayers should be no less than 6 months. During the counseling period, the competent tax authorities should actively do a good job in the publicity and counseling of the VAT tax policy and collection and management system, and at the same time carry out VAT collection and management according to the following methods:
(1) For small commercial enterprises, the competent tax authorities shall, according to interviews and on-the-spot verification, sell special invoices in limited quantities, and the maximum invoicing limit of the VAT anti-counterfeiting tax-controlled invoicing system shall not exceed 1 10,000 yuan. The purchase and receipt of special invoices shall be controlled within a limited time. The competent tax authorities may determine the supply quantity of special invoices each time according to the actual annual sales and operation of the enterprise, but the number of special invoices sold each time shall not exceed 25.
(2) For commercial retail enterprises and large and medium-sized commercial enterprises, the competent tax authorities should also sell special invoices according to the actual business conditions of the enterprises, and the maximum invoicing limit of the VAT anti-counterfeiting tax-controlled invoicing system shall be examined and approved by the relevant tax authorities in accordance with the existing regulations. The purchase and receipt of special invoices should also be controlled according to the time limit. The competent tax authorities can determine the supply quantity of each time according to the actual operation of the enterprise, but the number of special invoices sold each time shall not exceed 25.
(3) If the purchase quantity of an enterprise cannot meet the business needs of the current month, it may purchase again. However, before each purchase, the value-added tax must be paid in advance to the competent tax authorities at the rate of 3% of the sales of the special invoice issued by the last purchase. The competent tax authorities shall not increase sales invoices to enterprises that have not paid VAT in advance.
(4) If the special invoices purchased for the first time every month are not used at the end of the month, the competent tax authorities should reduce the supply quantity of special invoices in the following month according to the number of unused special invoices in the previous month.
(5) If the special invoices purchased at the last time of each month have not been used at the end of the month, the competent tax authorities shall, when selling the special invoices for the first time in the following month, sell the difference between the unused special invoices in the previous month and the approved ones each time.
(6) During the counseling period, the special invoice deduction form obtained by commercial enterprises, the special payment form for customs import value-added tax, the ordinary invoice of waste materials and the transport invoice of goods can be deducted only after cross-examination and comparison are correct.
(7) When making tax returns in the next month, the enterprise shall calculate and declare the value-added tax according to the calculation method of the tax payable by ordinary taxpayers. If the value-added tax paid in advance exceeds the tax payable, it shall be approved by the competent tax authorities, and the overpaid tax can be deducted from the next tax payable. "
Third, the time for the general taxpayer to file tax returns.
The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.
If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
Taxpayers importing goods shall pay taxes within 15 days from the date when the customs issues the special payment letter for customs import value-added tax.
The above is the whole content of this article. We can know that the calculation formula of general taxpayer's value-added tax is: tax payable = current output tax-current input tax; Among them, the output tax refers to the value-added tax calculated according to the sales volume and value-added tax rate when taxpayers provide taxable services, and the input tax refers to the value-added tax paid or borne by taxpayers when they purchase goods or accept processing, repair and replacement services and taxable services.