1, general taxpayer. General taxpayers pay the tax rate stipulated by the state (now it is generally 13%, 9%). 6% and so on. ), the output tax and input tax can be deducted, that is, the value-added tax payable in the current month = the output tax of the current month-the input tax of the current month-the input tax that should be deducted; The value obtained is positive, that is, the value-added tax payable in the current month; If it is negative, it will be transferred to the input tax deduction;
2. Small-scale taxpayers. Small-scale taxpayers generally calculate the value-added tax at the rate of 3%, but there are also 5%, with 5% minus 1.5% and 3% minus 2%. However, there are thresholds for small-scale taxpayers. Specifically, the monthly sales amount is 654.38 million yuan, and the quarterly sales amount is 300,000 yuan. Those who do not exceed this amount shall be exempted from VAT, and those who exceed the threshold shall be paid in full.
What are the calculation methods of VAT?
Value-added tax is a kind of turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities.
From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only when there is value-added, but it is difficult to accurately calculate the value-added or additional value of goods in the production and circulation process in practice. Therefore, China also adopts the internationally common tax deduction method, that is, according to the sales of goods or services, the output tax is calculated at the prescribed tax rate, and then the value-added tax paid when obtaining goods or services is deducted, that is, the input tax, and the difference is the taxable amount of the value-added part. This calculation method reflects the original taxation based on value-added factors.
The formula is: tax payable = output tax-input tax.
To sum up, there is a corresponding calculation formula for calculating VAT, which is related to the specific payment of VAT. How to calculate the value-added tax depends on the general taxpayer or the small-scale taxpayer. The two methods of calculating VAT are different.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" article 1.
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
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This law is applicable to the collection and management of various taxes collected by tax authorities according to law.
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The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations. Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.
Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.