1 Calculation method of general VAT taxpayer:
Taxable amount = output tax this month-input tax this month
This month's output tax = this month's sales ÷[ 1+0. 16 (or1.1)] *17% (or1/)
This month's input tax is the value-added tax amount indicated in the special VAT invoice and the special customs payment book obtained and certified this month. The freight invoice obtained is *7%, and the amount issued on the agricultural producer's agricultural product invoice or purchase invoice obtained is * 13%.
2. Small-scale VAT taxpayers:
Sales revenue of this month ÷( 1+0.03)*3%
Extended data:
Collection range
1 the change from business tax to value-added tax mainly involves the transportation industry and some modern service industries;
Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.
Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
general taxpayer
(1) Taxpayers who produce goods or provide taxable services are mainly taxpayers who produce goods or provide taxable services (that is, the annual sales of taxpayers' goods or provide taxable services account for more than 50% of taxable sales) and concurrently engage in wholesale or retail of goods, with annual taxable sales exceeding 500,000;
(two) engaged in the wholesale or retail business of goods, the annual taxable sales of more than 800 thousand yuan.
Small-scale taxpayer
(1) Taxpayers engaged in the production of goods or providing taxable services, and taxpayers whose main business is the production of goods or providing taxable services (that is, the annual sales of taxpayers' goods or services account for more than 50% of the annual taxable sales) and concurrently engage in the wholesale or retail of goods, with the annual taxable sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive).
(2) Taxpayers other than those mentioned above have an annual taxable sales of less than 800,000 yuan (inclusive).
general taxpayer
The calculation formula is: tax payable = current output tax-current input tax.
Output tax = sales × tax rate
Sales = sales including tax ÷( 1+ tax rate)
Output tax: refers to the value-added tax calculated according to the sales of taxable services provided by taxpayers and the value-added tax rate.
Input tax: refers to the value-added tax paid or undertaken by taxpayers when they purchase goods or accept processing, repair and replacement services and taxable services. ?
Basic example
In April, Company A paid the product A 1 10,000 yuan, and the VAT input tax10.7 million yuan to obtain a special VAT invoice. The sales of product A including tax is 23,400 yuan.
Input tax = 1700 yuan
Output tax = 23400/(1+17%) ×17% = 3400 yuan.
Taxable amount =3400- 1700= 1700
Small-scale taxpayer
Taxable amount = sales × collection rate
Sales = sales including tax ÷( 1+ collection rate)
References:
Baidu Encyclopedia-VAT