I introduction of calculation principle
Value-added tax is levied according to value-added tax, so we must understand the meaning of value-added tax. Through the generation and source of value-added tax, this paper analyzes the main methods of calculating the tax payable by general taxpayers of value-added tax. Theoretically, value added = output-input,
So VAT = (output-input) × tax rate
Changed to: VAT = output × tax rate-input × tax rate = sales × tax rate-input tax amount.
Due to the special invoice deduction system adopted in China, taxpayers in each link will obtain the special VAT invoice provided by the seller in the previous link in their own investment stage (that is, the purchase stage in the previous link). On this invoice, the purchase price and tax will be marked separately. Therefore, in general, the input tax is confirmed by the special invoice.
Two. VAT taxpayer
(1) Basic provisions
Units and individuals that sell goods (except real estate) or provide processing, repair and replacement services, and import goods in China.
(2) Specific requirements
According to the scale of operation and the soundness of accounting, the Provisional Regulations on Value-added Tax divides taxpayers into general taxpayers and small-scale taxpayers.
1, the basic criteria for the identification of small-scale taxpayers:
(1) Taxpayers engaged in the production of goods or providing taxable services, as well as taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, with annual taxable sales below 6,543,800 yuan;
(2) Taxpayers engaged in the wholesale or retail of goods have an annual taxable sales of 6,543,800 yuan or less.
(3) Individuals, non-enterprise units and enterprises whose taxable sales exceed the standard of small-scale taxpayers are regarded as small-scale taxpayers.
2, special provisions:
(1) Small production enterprises have accountants and account books, which can correctly calculate input tax, output tax and tax payable, and can submit relevant tax information as required. Annual taxable sales of not less than 300,000 yuan can be recognized as general VAT taxpayers.
(2) From June 65438+July 1 day of 1998, small commercial enterprises and business units with annual taxable sales below10.8 million yuan, as well as enterprises and business units mainly engaged in the wholesale or retail of goods, and engaged in the production of goods or providing taxable services, regardless of whether their financial accounting is sound or not, shall not be recognized as VAT.
3. Differences in tax calculation methods between the two types of taxpayers.
General taxpayer: tax deduction
Taxable amount = output tax-input tax = sales × tax rate-input tax
Small-scale taxpayers: simple collection method
Taxable amount = sales × collection rate
Third, the scope of VAT taxation.
The scope of tax collection is the stipulation of whether a specific commodity or service belongs to the scope of value-added tax collection, and it is the first step to correctly calculate the value-added tax payable. Only by accurately judging the scope of taxation can the tax payable be correctly calculated. The main provisions of the current scope of VAT collection are:
1. Goods sold or imported. Goods refer to tangible movable property, including electricity, heat and gas.
2. Provide processing, repair and replacement services. Processing refers to the entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures goods according to the requirements of the entrusting party and collects processing fees; Repair and repair refers to the business of repairing damaged and invalid goods and restoring them to their original state and function. Other labor services in economic life do not belong to the scope of value-added tax collection at present.
3. Special items that fall within the scope of taxation.
(1) Commodity futures (including commodity futures and precious metal futures) shall be subject to value-added tax, which shall be paid when the futures are delivered in kind;
(2) Value-added tax is levied on the business of selling gold and silver by banks;
(three) to levy value-added tax on the pawn sales business and consignment business of pawn shops;
(4) production and sales of philatelic products (such as stamps, first day covers, postage discounts, etc.). ) and the sales of other units and individuals outside the postal department are subject to VAT.
4. Being regarded as selling goods. The following acts of units or individual operators shall be regarded as selling goods:
① Deliver the goods to others for consignment;
2 consignment of goods;
(3) Taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, unless the relevant institutions are located in the same county (city);
(four) the use of goods produced or commissioned for sale for non taxable items;
(5) providing the goods produced, processed or purchased as investment to other units or individual operators;
⑥ Distribute the self-produced, commissioned or purchased goods to shareholders or investors;
⑦ Use self-produced or entrusted goods for collective welfare or personal consumption;
⑧ Give the goods produced, processed or purchased to others free of charge.
Note: ④ to ⑧ can be summarized as follows: All goods produced or commissioned for processing, whether for internal or external use, are regarded as sales; All purchased goods are regarded as sales for external use only, not sales for internal use. And here, the external use of purchased goods is regarded as sales, indicating that there is output tax. Then, according to the tax principle, if the purchased goods have input tax that can be deducted, the input tax can also be deducted; Domestic use of purchased goods is not regarded as sales, indicating that there is no output tax. Then, even if the purchased goods have input tax, they cannot be deducted from the input tax, but should be transferred out of the total input tax in the current period.
5. Mixed sales behavior.
If a sales behavior involves both VAT taxable goods and non-taxable services, it is a mixed sales behavior. Non-taxable services engaged in mixed sales are directly related to and subordinate to a certain goods sold or taxable services provided.
The tax treatment of mixed sales behavior is as follows: enterprises, business units and individual operators engaged in the production, wholesale or retail of goods, as well as enterprises, business units and individual operators engaged in the production, wholesale or retail of goods and engaged in non-taxable services, are regarded as selling goods and should pay value-added tax; The mixed sales behavior of other units and individuals is regarded as providing non-taxable services, and no value-added tax is levied.
Special circumstances:
(1) If a separate organization is set up to handle the sales of goods and conduct separate accounting, it shall be regarded as an enterprise or enterprise unit engaged in the production, wholesale or retail of goods, and its mixed sales behavior shall be subject to VAT.
(two) units and individuals engaged in transportation business, mixed sales of goods and transportation of goods sold, shall pay value-added tax.
(3) Since September 1 2002, taxpayers have signed general contracting or subcontracting contracts for construction projects to carry out business activities, sell self-produced goods and provide VAT taxable services and construction services. If the following conditions are met, VAT will be levied on the income from selling self-produced goods and providing VAT taxable services, and business tax will be levied on the income from providing construction services.
(1) has the construction (installation) qualification approved by the construction administrative department.
(2) When signing the construction contract or subcontract of the construction project, separately indicate the construction labor price.
If the above conditions are not met at the same time, value-added tax will be levied on all the income obtained by taxpayers, and business tax will not be levied.
6. Run duty-free services concurrently.
Running non-taxable services concurrently means that VAT taxpayers engage in non-taxable services (that is, various services stipulated by business tax) while selling taxable goods or providing taxable services, and the non-taxable services they engage in are not directly related to or subordinate to one of selling goods or providing taxable services.
Taxpayers engaged in non-taxable services shall separately account for the sales of goods or taxable services and the sales of non-taxable services, levy value-added tax on goods and taxable services at their respective applicable tax rates, and levy business tax on non-taxable services at the applicable tax rates. If the sales of goods or taxable services and non-taxable services are not accounted for separately or the accounting is inaccurate, the non-taxable services shall pay value-added tax together with the goods or taxable services.
Four, the provisions of the value-added tax rate and collection rate and the specific scope of application.
General taxpayers apply the basic tax rate 17% and the low tax rate 13%. Small-scale taxpayers in commercial enterprises are subject to a 4% levy rate, and other small-scale taxpayers outside commercial enterprises are subject to a 6% levy rate.
Verb (abbreviation of verb) calculation of tax payable by general taxpayers
For general VAT taxpayers, the tax payable is equal to the current output tax minus the current input tax. Basic calculation formula of tax payable:
Taxable amount = output tax-input tax
According to the calculation formula, it can be seen that the tax payable of ordinary taxpayers depends on two factors: output tax and input tax. As long as the output tax and input tax are calculated correctly, the tax payable can be determined.
(A) the calculation of output tax
Output tax refers to the value-added tax that a taxpayer collects from the buyer according to the sales amount or taxable service income and the prescribed tax rate when selling goods or providing taxable services. The calculation formula of output tax is:
Output tax = sales × tax rate
The calculation of output tax depends on two factors: sales volume and tax rate, and the key is sales volume. The determination of sales volume should pay attention to the following aspects:
1. Since VAT is an extra-price tax, sales do not include VAT. If a special VAT invoice cannot be issued to collect the price and tax, the tax-included sales shall be converted into sales excluding VAT. The conversion formula is:
Sales = sales including VAT ÷( 1+ VAT rate)
2. The occurrence and determination of sales volume shall be consistent with the provisions on the occurrence time of tax obligation, and it shall be determined whether the value-added tax shall be calculated and paid after each transaction.
(1) If the goods are sold by direct payment, whether the goods are delivered or not, the bill of lading shall be delivered to the buyer on the day when the sales amount is received or the evidence for claiming the sales amount is obtained;
(2) If the goods are sold by means of collection and acceptance or entrusted bank collection, the day when the goods are sent out and the collection procedures are completed shall be the sales day;
(3) Selling goods on credit and by installment is the payment date agreed in the contract;
(4) Pre-sale of goods is the day when the goods are issued;
(5) Entrusting other taxpayers to sell the goods on a consignment basis is the day when the consignment list sold by the consignment unit is received;
(6) The term "sales of taxable services" refers to the day when services are provided and sales are received or evidence for claiming sales is obtained;
(7) The day when the goods are transferred shall be deemed as the day when the taxpayer sells the goods within the scope of taxation in this chapter.
(eight) the date of import of imported goods.
The determination of the occurrence time of the above-mentioned tax obligation for selling goods or taxable services clearly defines the time limit of "current output tax" when calculating the taxable amount, which is an important provision in the collection and management of value-added tax. Enterprises must timely and accurately record sales in accordance with the above-mentioned time limit and calculate the current output tax.
3. Sales amount refers to the total price and extra-price income collected from the buyer or the contractor for selling goods or providing taxable services. Under normal circumstances, extra-price income is treated as sales including tax.
However, the out-of-price expenses do not include the following three expenses:
(1) Output tax charged to the buyer.
(2) Consumption tax collected and remitted by the entrusting party on consumer goods subject to consumption tax.
(3) Prepaid freight that meets the following two conditions: the freight invoice of the carrier department is issued to the buyer, and the taxpayer forwards the invoice to the buyer.
4. Sales confirmation under special sales methods.
(1) Provisions and handling methods for discounted sales. Pay attention to three specific ways of discount sales, namely, discount sales, sales discount and specific provisions of sales discount. Discount sales refers to the price concessions given to buyers by sellers when selling goods or taxable services because buyers buy a large number. The tax law stipulates that if the sales amount and discount amount are indicated on the same invoice, the value-added tax can be calculated according to the discounted balance as the sales amount; If the discount amount is invoiced separately, it shall not be deducted from the sales amount regardless of the financial treatment.
Sales discount refers to the discount that the seller promises to give to the buyer in order to encourage the buyer to repay the payment as soon as possible after selling the goods or taxable services. Sales discount occurs after sales and belongs to financing financial expenses. Therefore, the sales discount shall not be deducted from the sales.
Sales discount refers to the price discount that the seller has to give to the buyer after the goods are sold, but the buyer refuses to return them because of their variety and quality. Because the sales discount is the decrease of sales due to the variety and quality of goods, the payment after the sales discount can be discounted is sales.
(2) Trade-in sales, with the sales amount of new commodities as the sales amount, and the amount of old commodities shall not be deducted. However, for the trade-in business of gold and silver jewelry, the value-added tax can be levied according to the total price actually charged by the seller excluding value-added tax.
(3) If the principal is repaid for sale, the sales amount shall be regarded as the sales amount of new commodities, and the principal repayment amount shall not be deducted.
(4) Barter sales should be handled separately according to the purchase and sale business. Output tax is calculated according to the special VAT invoice or ordinary invoice issued and their respective regulations, and input tax is calculated according to the special VAT invoice or ordinary invoice collected or not.
(5) The sales amount after the packaging deposit is confiscated shall be treated as sales amount including tax according to the applicable tax rate of the packaged goods. Whether the packaging deposit is taxed or not should be judged according to different specific circumstances.
Packaging refers to all kinds of goods that taxpayers package by themselves. Taxpayers charge extra packaging deposit when selling goods to urge buyers to return the packaging for recycling as soon as possible. According to the provisions of the tax law, the deposit collected by taxpayers for renting or lending packages for selling goods should be accounted for separately and not incorporated into the business tax;
However, the output tax shall be calculated according to the applicable tax rate of packaged goods for the deposit that is not returned due to overdue recovery of packaging. Among them, "overdue" means that the deposit collected for more than one year is actually overdue according to the contract or the one-year period, and whether it is refunded or not, it will be incorporated into the sales tax. Of course, when packaging deposit is incorporated into sales tax, it needs to be converted into tax-free price first, and then incorporated into sales tax.
In addition, the package deposit should not be confused with package rent and package rent, and should be included in the sales calculation as an extra-price expense when selling.
From June 1995 to June 1 day, the packaging deposit collected for the sale of alcoholic products other than beer and rice wine, whether it is returned or not and how it is accounted for in accounting, will be incorporated into the current sales tax. The packaging deposit charged for the sale of beer and rice wine shall be handled according to the above general deposit.
(six) the specific provisions and treatment methods for the sale of second-hand goods and old fixed assets belonging to goods. Since June 5438+ 10/day, 2002, taxpayers selling second-hand goods (including second-hand goods sold by second-hand commodity business units and taxable fixed assets used by taxpayers) will be taxed at a reduced rate of 4% first and then at a reduced rate of 50%.
Taxpayers who sell used motor vehicles, motorcycles and yachts subject to consumption tax at prices not exceeding the original value shall be exempted from value-added tax. Business units selling used motor vehicles, motorcycles and yachts will be taxed at a rate of 4%, and the tax will be reduced by 50%.
Taxable amount = sales amount ÷ (1+4%) × 4 %× 50%
5. taxable value's calculation method. If the sales amount of goods sold is deemed to be low or the sales amount declared by taxpayers is low, the sales amount shall be determined in accordance with the prescribed procedures.
A, according to the taxpayer's average selling price of similar goods in the current month;
B, according to the taxpayer's latest date, the average selling price of similar goods;
C. If there are no similar goods, it shall be determined according to the composition of taxable value:
(1) The taxable value of goods subject to value-added tax but not consumption tax consists of:
Component calculation price = cost× (1+cost profit rate)
Or = the cost profit rate in the formula of cost+profit is 10%.
(2) For goods subject to VAT and consumption tax at the same time, the taxable value is:
Component calculation price = cost ×( 1+ cost profit rate)+consumption tax.
Or = cost ×( 1+ cost profit rate) ÷( 1- consumption tax rate)
This is the difficulty of VAT. When value-added tax and consumption tax are levied on the same commodity at the same time, the sales of value-added tax and consumption tax are equal, because the sales of both taxes do not include value-added tax, but the sales of both taxes include consumption tax. The cost profit rate in the formula is not 10%, but it is otherwise stipulated in the consumption tax law.
6. Confirmation of mixed sales behavior and sales of non-taxable services.
According to the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, if a taxpayer's mixed sales behavior or non-taxable services behavior is subject to value-added tax according to regulations, its sales amount shall be the total sales amount of goods and non-taxable services, and the sales amount of non-taxable services shall be regarded as tax-included sales; And if the input tax amount of purchased goods used for mixed sales or non-taxable services meets the requirements, it is allowed to be deducted from the output tax amount.
7. Confirmation of sales of goods or taxable services with different tax rates.
Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates. If the sales volume is not accounted for separately, a higher tax rate shall apply.
(2) Calculation of input tax
Input tax is the value-added tax that taxpayers pay or bear when they buy goods or accept taxable services. The calculation of input tax mainly includes the following three parts:
1. Input tax allowed to be deducted from output tax.
(1) VAT indicated on the special invoice obtained from the seller.
(2) Value-added tax indicated on the tax payment certificate obtained from the customs. The value-added tax indicated on the tax payment certificate obtained from the customs is the value-added tax paid by the taxpayer at the import stage when importing goods. In other words, the input tax on imported goods is equivalent to the input tax on domestically purchased goods.
Taxpayers importing taxable goods shall calculate the tax payable according to the taxable value composition and applicable tax rate, and shall not deduct any tax incurred outside China. The calculation formula is:
Value-added tax payable in import link = component taxable value × applicable tax rate.
There are two ways to calculate the composition of taxable value:
(1) Only VAT is levied on imported goods, not consumption tax.
Taxable value composition = dutiable price+tariff.
(2) VAT and consumption tax are levied on imported goods at the same time.
Composition taxable value = duty paid price+customs duty+consumption tax.
Or = (duty paid price+tariff) ÷( 1- consumption tax rate)
Please note that the value-added tax paid by the taxpayer to the customs at the import stage also belongs to the input tax paid by the taxpayer, so the value-added tax indicated on the tax payment certificate obtained from the customs is the input tax that can be deducted from the output tax.
(3) For the duty-free agricultural products that ordinary taxpayers are allowed to purchase from agricultural producers or small-scale taxpayers, the input tax will be calculated according to the purchase price and the deduction rate of 1 3% from June 65438+1day, 2002, and deducted from the current output tax. The calculation formula is:
Input tax = purchase price × deduction rate
This provision should point out that:
First, the so-called "duty-free agricultural products" refer to self-produced agricultural products sold by units and individuals directly engaged in planting and harvesting plants and raising and fishing animals, and are exempt from value-added tax; According to the Notes on the Taxation Scope of Agricultural Products issued by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China in June 1995.
Second, the purchase price of duty-free agricultural products is limited to the price indicated on the purchase certificate approved by the competent tax authorities; Allow the units that purchase agricultural products to pay and bear agricultural specialty taxes outside the purchase price to be incorporated into the purchase price of agricultural products to calculate the input tax.
(4) The transportation expenses paid by the general taxpayer for outsourcing goods (except fixed assets) and the transportation expenses paid by the general taxpayer for selling goods are allowed to calculate the input tax according to the freight amount listed in the freight settlement form (ordinary invoice), and deducted at the deduction rate of 7%, but the handling fees, insurance premiums and other miscellaneous fees paid with the freight shall not be deducted.
This provision should point out that:
First, the purchased fixed assets shall not be deducted from their own input tax, so the transportation expenses paid shall not be deducted from the input tax; In addition, the input tax deduction shall not be calculated for the transportation expenses incurred in purchasing or selling duty-free goods (except for purchasing duty-free agricultural products).
Second, the freight settlement voucher (ordinary invoice) allowed as the deduction voucher refers to the freight ticket issued by state-owned railway, civil aviation, highway and water transport units, and the freight ticket issued by non-state-owned transport units engaged in the transportation of goods and stamped with the national unified invoice producer seal.
Three, the amount of freight allowed to calculate the input tax deduction refers to the freight and construction fund indicated on the invoice issued by the transport unit.
(5) If the general taxpayer of a production enterprise cannot obtain the special VAT invoice for waste materials purchased from the waste materials recycling business unit, the input tax can be deducted according to the amount indicated on the ordinary invoice issued by the waste materials recycling business unit and supervised by the tax authorities at the deduction rate of 10%.
2. Input tax that cannot be deducted from the output tax.
(1) Purchase of fixed assets.
(2) Goods purchased or taxable services for non-taxable items.
(3) Goods purchased or taxable services used for tax-free items.
(4) Goods purchased or taxable services used for collective welfare or personal consumption.
(5) Abnormal loss of purchased goods.
(6) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses.
(7) If a taxpayer purchases goods or taxable services and fails to obtain and keep the VAT deduction voucher as required, or the VAT deduction voucher fails to indicate the VAT amount and other matters as required, the input tax shall not be deducted from the output tax.
3. Input tax deduction period.
(1) When an industrial production enterprise purchases goods (including transportation expenses paid for outsourced goods), it must declare the deduction of input tax after the purchased goods are accepted and put into storage. The input tax shall not be deducted if the goods have not yet arrived at the enterprise or been accepted and put into storage.
(2) When a commercial enterprise purchases goods (including transportation expenses paid for purchased goods), it must pay the purchase price of the purchased goods (including installment payment, which should be paid in full) before it can declare the deduction of input tax. If a commercial bill for acceptance is not paid or issued, or if it is paid in installments and not paid in full, the input tax shall not be deducted as the taxpayer's current input tax.
When a commercial enterprise accepts goods invested, donated or distributed, the time limit for the declaration and deduction of input tax is the time when the special VAT invoice is received; When declaring deduction, the contract or certification materials for investment, donation and distribution of goods shall be provided.
(3) General taxpayers can only declare the input tax deduction after paying the service fee when purchasing taxable services.
(4) The purchased goods or taxable services that have been deducted from the input tax are used for non-tax items, tax-free items, collective welfare or personal consumption afterwards, or the imported goods or products or finished products suffer abnormal losses. The deducted input tax should be deducted from the input tax in the current period.
(3) Calculation of taxable value-added tax
On the basis of correctly calculating the output tax and input tax respectively, the current output tax MINUS the current input tax is the taxable amount. If the current output tax amount is less than the current input tax amount, the input tax amount less than the deduction can be carried forward to the next period for further deduction.
Students should pay attention to the following points when analyzing and applying the calculation of tax payable by general taxpayers:
(1) The output tax that belongs to the current period is not included in the current period, and the input tax that does not belong to the current period is included in the current period, which is regarded as tax evasion, which is wrong.
(2) Whether it belongs to the current output tax depends on the time when the tax obligation occurs.
(3) Whether it belongs to the current input tax depends on the time limit for applying for deduction of the input tax.
(4) If the current input tax is not fully deducted (that is, the taxable amount is negative), it can be deducted in the next period.
(5) If the purchased goods are used for non-taxable items, they shall be deducted from the current input tax.
(6) Value-added tax refunded to the buyer due to sales return or discount shall be deducted from the current output tax in which sales return or discount occurs.
Considering the actual situation, the calculation formula of tax payable can be rewritten as follows:
Taxable amount = output tax amount-(input tax amount-input transfer+previous period retention)
Calculation of tax payable by small-scale taxpayers with intransitive verbs
Small-scale taxpayers selling goods or taxable services shall calculate the tax payable according to the sales amount and the levy rate of 6% or 4% stipulated in the Provisional Regulations on Value-added Tax, and shall not deduct the input tax. The calculation formula of tax payable is:
Taxable amount = sales × collection rate
Because small-scale taxpayers can only issue ordinary invoices when selling goods or taxable services, the sales income obtained is tax-included sales. In order to meet the requirement of value-added tax as an additional tax, small-scale taxpayers must convert taxable sales into tax-free sales before calculating the taxable amount. The conversion formula of small-scale taxpayers' sales excluding tax is:
Sales excluding tax = sales including tax ÷( 1+ collection rate)
Please note that the simple collection method is not only applicable to small-scale taxpayers, but also applicable to ordinary taxpayers sometimes.
Including consignment goods sold by consignment shops, dead goods sold by pawn shops and duty-free goods sold by duty-free shops approved by the competent authorities. No matter small-scale taxpayers or ordinary taxpayers, they are all levied in a simple way, and the tax rate is 4%. The calculation formula of tax payable is:
Taxable amount = sales including tax ÷ (1+4%) × 4%
Value-added tax case analysis: refer to P36 calculation question 3.
1. A clothing factory is a general VAT taxpayer, and the following economic business occurred in March 2002:
(1) sells goods to enterprises A and B by stages. According to the contract, 234,000 yuan (total price and tax) is receivable from enterprise A this month, which has been deposited in the bank; Receivable from enterprise B (175 500 yuan), but the payment has not been received.
(2) Received the consignment settlement list of a shopping mall, including: sales revenue100000 yuan, value-added tax170000 yuan, and the consignment fee according to the contract is 6% of the sales revenue, totaling 6000 yuan. After deducting the handling fee, the net entrusted amount is 1 1 1 000 yuan.
(3) A batch of garments processed with imported materials has been completed and delivered to the entrusting party, with the processing cost of 20,000 yuan, the cost of padding accessories of the entrusting party of 65,438+0,000 yuan, and the surplus income of materials in the processing process of 2,000 yuan.
(4) Send a dress worth 5000 yuan to a customer.
(5) The sewing machine 10 was purchased this month, and the special VAT invoice indicated that the tax amount was 5 10 yuan, but it did not arrive this month.
(6) For the materials purchased this month, the tax amount indicated on the special VAT invoice is15,000 yuan, and the materials have been put into storage.
(7) The factory used the cloth purchased last month as a reward to give it to the factory employees, with the tax price of 7605 yuan, and obtained a special VAT invoice.
(8) The tax allowance for the previous period is 9000 yuan.
Requirements: Calculate the value-added tax payable by this factory in the current month.
Answer:
(1) VAT output tax payable in the current month
= [(234000+ 175500)/( 1+ 17%)] × 17%+ 17000+(20000+2000+ 1000)
(2) The deductible input tax in the current month:15000-[7650/(1+17%)] ×17%+9000 = 22895 yuan.
(3) VAT payable in the current month =8 1 260-22 895=58 365 (RMB)
Refer to P 19 to calculate problem 2.
2. A chemical plant is a general taxpayer of value-added tax, and the following business happened in August 2002:
(1) raw materials were purchased last month, and the special VAT invoice indicates the price of180,000 yuan. The goods have been accepted and put into storage this month.
(2) Buy chemical raw materials this month, and obtain 200 yuan with the price of 2 1 indicated on the ordinary invoice. The materials have arrived, but they have not been accepted and put into storage.
(3) Pay the coal price for production, and obtain a special VAT invoice with a price of 20,000 yuan and a tax of 2 600 yuan, which has been accepted and put into storage.
(4) The special VAT invoice obtained by purchasing packaging materials indicated the price of 50,000 yuan, which was not put into storage at the end of the month; Low-value consumables used in the workshop were purchased in the current month, and special invoices were obtained, with the total price and tax of 1 170 yuan, which have been accepted and put into storage;
(5) Selling a batch of chemical coatings, with the special invoice indicating the price of 240,000 yuan, the value-added tax of 40 800 yuan and the packaging deposit of 3 400 yuan (accounting separately);
(6) Sell paint to small shops, issue an ordinary invoice with a price of 46 600 yuan, and charge a transportation fee of 200 yuan.
Requirements: Please calculate the value-added tax payable by this enterprise in the current month. (The debit balance of the subsidiary ledger of "VAT payable" of this enterprise in July was 5,000 yuan. )
Answer: (1) Input tax of the current month.
=180000×17%+[1170/(1+17%) ]×17%+2600 =
(2) Output tax for the current month
= 40800+[(46600+200)/(1+17%)] ×17% = 47600 yuan.
(3) Monthly tax payable = 47,600-33,370-5,000 = 9,230 yuan.