销项税与进项税的计算二

销项税与进项税的计算二 第 二 章 增值税 第六节 销项税额与进项税额 一般纳税人计算本月应纳增值税额采用当期购进扣税法: 一般纳税人应纳增值额税的计算，围绕两个关键环节:一是销项税额如何计算;二是进项税额如何抵扣。 一、增值税销项税额 (一)销项税额的概念及计算公式 销项税额,销售额×税率 ,组成计税价格×税率 (二)销售额确定 1.一般规定: 销售额为纳税人销售货物或应税劳务向购买方收取的全部价款和价外费用。 销售额包括以下三项内容: 1)销售货物或应税劳务取自于购买方的全部价款。 ( (2)向购买方收取的各种价外费用(即价外收入)。 价外收入:指价格之外向购买方收取，应视为含税收入，在并入销售额征税时，应将其换算为不含税收入再并入销售额征税。 例如:违约金、包装费、包装物租金、储备费、优质费、运输装卸费、代收款项、代垫款项及其他各种性质的价外收费。 (3)消费税税金。 消费税属于价内税，因此，凡征收消费税的货物在计征增值税额时，其应税销售额应包括消费税税金。 销售额不包括以下三项内容: (1)向购买方收取的销项税额。因为增值税属于价外税，其税款不应包含在销售货物的价款之中。 (2)受托加工应征消费税的货物，而由受托方代收代缴的消费税。 (3)同时符合以下两个条件的代垫运费。 while the lawn is still in a great stage of life activities, compared with the previous two periods, lawn water requirements increase at this stage, if not timely irrigation, not only affect the growth of grass, also causes yellow. At this stage, according to 4-5 of irrigation. In short, grass types, water requirements are different, you mustAccording to the climate conditions and plant species to determine irrigation of the lawn. About a day, when irrigation is better depends on irrigation. In theory, the same period as long as the amount of irrigation water is less than the infiltration capacity of the soil, irrigation all the time in a day. Then depends on the irrigation way. If intermittent intermittent spray or spray irrigation (high degree of atomization), irrigation is best with the Sun. Not only can add moisture, but also significantly improve the microclimate and photosynthesis and transpiration and gas exchange, facilitated the coordination of water, air, fertilizer and soil thermal and vegetative organs of root and root expansion, and could lead the entire transit storage of the plant material, breathing, lawns and lush. If using water, irrigation, and so on, should be watching season, early spring, late autumn around the heel as well and the rest take twilight as much. (2) irrigation irrigation quantity should be based on the soil, growing, grass and other factors to determine. General lawn growing season drought period, takes about a week to pay 20-40mm; vigorously growing lawn in the heat and severe drought situations, need to pay 50-60mm per week or more. In General, regardless of the method, should be irrigated more than once, each time less water, maximum surface runoff that just occurred. 2, fertilizing to maintain lawn dark green leaves, grows, portions must be fertilized. Lawn plants for leaf growth and blossom-free requirements, so nitrogen is more important, response to nitrogen fertilizer is the most obvious. Should be basic application 2.含税销售额的换算 需要换算的情形: (1)混合销售的销售额:为货物销售额和非应税劳务销售合计;其中非应税劳务的营业额应视为含税销售收入。 (2)兼营非应税劳务的销售额:为货物和非应税劳务销售额合计数;其中非应税劳务的营业额应视为含税收入。 (3)价款和价税合并收取的销售额。 ?价税合计金额 ?商业企业零售价 ?普通发票上注明的销售额 ?价外费用视为含税收入 换算公式:不含税销售额,含税销售额/(1，税率或征收率) 3.核定销售额:在两种情况下使用: (1)8种视同销售中无价款结算的 (2)售价明显偏低且无正当月理由或无销售额的 在上述两种情况下，主管税务机关有权核定其销售额。其确定顺序及方法如下: ?按纳税人当月同类货物的平均销售价格确定。 ?按纳税人最近时期销售同类货物的平均销售价格确定。 ?用以上两种方法均不能确定其销售额的情况下，可按组成计税价格确定销售额。 公式为:组成计税价格,成本×(1，10%) 属于应征消费税的货物，其组成计税价格中应加入消费税税额。 1，成本利润率)，消费税税额 计算公式为:组成计税价格,成本×( ,成本×(1，成本利润率)?(1,消费税率) 公式中有从价定率的消费税时，成本利润率按消费税法规定。 【例?计算题】某服装厂(一般纳税人)将自产的200件服装发给本企业职工，每件成本40元(无同类产品售 价)，计算该事项产生的销项税额。 【解析】按组价计税 组价,40×(1，10%)×200,8800(元) 销项税额,8800×17%,1496(元) 【例题?计算题】某企业库存产成品销售业务: (1)销售给甲公司某商品50000件，每件售价为18元，另外收取运费5850元。 (2)销售给乙公司同类商品15000件，每件售价为20.5元，交给A运输公司运输，代垫运输费用6800元，运费发 票已转交给乙公司。 while the lawn is still in a great stage of life activities, compared with the previous two periods, lawn water requirements increase at this stage, if not timely irrigation, not only affect the growth of grass, also causes yellow. At this stage, according to 4-5 of irrigation. In short, grass types, water requirements are different, you mustAccording to the climate conditions and plant species to determine irrigation of the lawn. About a day, when irrigation is better depends on irrigation. In theory, the same period as long as the amount of irrigation water is less than the infiltration capacity of the soil, irrigation all the time in a day. Then depends on the irrigation way. If intermittent intermittent spray or spray irrigation (high degree of atomization), irrigation is best with the Sun. Not only can add moisture, but also significantly improve the microclimate and photosynthesis and transpiration and gas exchange, facilitated the coordination of water, air, fertilizer and soil thermal and vegetative organs of root and root expansion, and could lead the entire transit storage of the plant material, breathing, lawns and lush. If using water, irrigation, and so on, should be watching season, early spring, late autumn around the heel as well and the rest take twilight as much. (2) irrigation irrigation quantity should be based on the soil, growing, grass and other factors to determine. General lawn growing season drought period, takes about a week to pay 20-40mm; vigorously growing lawn in the heat and severe drought situations, need to pay 50-60mm per week or more. In General, regardless of the method, should be irrigated more than once, each time less water, maximum surface runoff that just occurred. 2, fertilizing to maintain lawn dark green leaves, grows, portions must be fertilized. Lawn plants for leaf growth and blossom-free requirements, so nitrogen is more important, response to nitrogen fertilizer is the most obvious. Should be basic application 【解析】(1)销项税,[50000×18，5850?(1，17%)]×17%,153850(元) (2)销项税,15000×20.50×17%,52275(元) 4.特殊销售,,六种情况 (1)以折扣方式销售货物: 三种折扣: ?折扣销售(会计称之为商业折扣):同一张发票上分别注明的，可以按折扣后的销售额征收增值税;如果将折扣额另开发票，不论其财务上如何处理，均不得从销售额中减除折扣额。 ?销售折扣(会计称之为现金折扣):销售折扣不能从销售额中扣除。 ?销售折让:销售折让可以从销售额中扣除。 【例题?计算题】甲企业本月销售给某专卖商店A牌商品一批，由于货款回笼及时，根据规定，给予专卖商店2%折扣，甲企业实际取得不含税销售额245万元，计算计税销售额。 【解析】计税销售额,245?98%,250(万元) 销项税额,250×17%,42.5(万元) 【例题?计算题】某新华书店批发图书一批，每册标价20元，共计1000册，由于购买方购买数量多，按七折优惠价格成交，并将折扣部分与销售额同开在一张发票上。10日内付款2%折扣,购买方如期付款，计算计税销售额。 1，13%),12389.38(元) 【解析】则计税销售额,20×70%×1000?( 销项税额,12389.38×13%,1610.62(元) (2)以旧换新销售货物: 以旧换新销售，是纳税人在销售过程中，折价收回同类旧货物，并以折价款部分冲减货物价款的一种销售方式。 税法规定:纳税人采取以旧换新方式销售货物的(金银首饰除外)，应按新货物的同期销售价格确定销售额。 【例题?计算题】某企业为增值税一般纳税人，生产某种电机产品，本月采用以旧换新方式促销，销售该电机产品618台，每台旧电机产品作价260元，按照出厂价扣除旧货收购价实际取得不含税销售收入791040元，计算销项税额。 销项税额,(791040，618×260)×17%,161792.4(元) (3)还本销售: 还本销售，指销货方将货物出售之后，按约定的时间，一次或分次将购货款部分或全部退还给购货方，退还的货款即为还本支出。 税法规定:不得从销售额中减除还本支出。 【例题?单选题】某钢琴厂为增值税一般纳税人，本月采取“还本销售”方式销售钢琴，开了普通发票20张，共收取了货款25万元。企业扣除还本准备金后按规定23万元做为销售处理，则增值税计税销售额为( )万元。 A.25 B.23 C.21.37 D.19.66 【答案】C 【解析】25?(1，17%),21.37(万元) (4)以物易物: 税法规定:双方都应作购销处理。以各自发出的货物核算销售额并计算销项税额，以各自收到的货物核算购货额并计算进项税额。 【例题?单选题】甲企业销售给乙企业一批货物，乙企业因资金紧张，无法支付货币资金，经双方友好协商，乙企 while the lawn is still in a great stage of life activities, compared with the previous two periods, lawn water requirements in 第crease at this stage, if not timely irrigation, not only affect the growth of grass, also causes yellow. At this stage, accordi3页 ng to 4-5 of irrigation. In short, grass types, water requirements are different, you mustAccording to the climate conditions and plant species to determine irrigation of the lawn. About a day, when irrigation is better depends on irrigation. In theory, the same period as long as the amount of irrigation water is less than the infiltration capacity of the soil, irrigation all the time in a day. Then depends on the irrigation way. If intermittent intermittent spray or spray irrigation (high degree of atomization), irrigation is best with the Sun. Not only can add moisture, but also significantly improve the microclimate and photosynthesis and transpiration and gas exchange, facilitated the coordination of water, air, fertilizer and soil thermal and vegetative organs of root and root expansion, and could lead the entire transit storage of the plant material, breathing, lawns and lush. If using water, irrigation, and so on, should be watching season, early spring, late autumn around the heel as well and the rest take twilight as much. (2) irrigation irrigation quantity should be based on the soil, growing, grass and other factors to determine. General lawn growing season drought period, takes about a week to pay 20-40mm; vigorously growing lawn in the heat and severe drought situations, need to pay 50-60mm per week or more. In General, regardless of the method, should be irrigated more than once, each time less water, maximum surface runoff that just occurred. 2, fertilizing to maintain lawn dark green leaves, grows, portions must be fertilized. Lawn plants for leaf growth and blossom-free requirements, so nitrogen is more important, response to nitrogen fertilizer is the most obvious. Should be basic application 业用自产的产品抵顶货款，则下列示正确的是( )。 A.甲企业收到乙企业的抵顶货物不应作购货处理 B.乙企业发出抵顶货款的货物不应作销售处理，不应计算销项税额 C.甲、乙双方发出货物都做销售处理，但收到货物所含增值税额一律不能计入进项税额 D.甲、乙双方都应作购销处理，可对开增值税专用发票，分别核算销售额和购进额，并计算销项税额和进项税额 答案】D 【例题?计算题】某电机厂用15台该电机与原材料供应商换取等值生产用原材料，双方均开具增值税专用发票，销售额为23100元，原材料已入库，计算此业务应纳增值税额。 【解析】销项税额,23100×17%,3927(元) 进项税额,23100×17%,3927(元) 应纳增值税,3927,3927,0 (5)销售自己使用过的固定资产征免税规定: 税法规定:自2002年1月1日起，按以下规定处理: 2种情况 政策 销售自己使用过的固定资产(销售自己使用过的游艇、 售价低于原值，不交税;售价高于原值， 摩托车、应征消费税的汽车) 按简易办法4%减半交税 (经营)销售旧货(包括旧机动车辆) 按简易办法4%减半交税 应税固定资产是指不同时具备三个条件(属于企业固定资产所列货物;企业按固定资产管理，并确已使用过的货物;销售价格不超过其原值的货物)。 计算公式如下:应纳增值税,售价?(1，4%)×4%?2 【例题?多选题】纳税人销售下列货物，从2002年1月1日起，一律按4%的征收率减半征收增值税的有( )。 A.旧机动车经销单位销售旧小轿车 B.某生产企业销售使用过的未超过原值的小轿车 C.某生产企业销售使用过的未超过原值的设备 D.某生产企业销售使用过的超过原值的设备 【答案】AD 【例题?单选题】某生产企业为增值税一般纳税人，2002年6月把资产盘点过程中不需用的部分资产进行处理:销售已经使用4年的机器设备，取得收入9200元(原值为9000元);销售自己使用过的应交消费税的机动车2辆，分别取得收入l1000元(原值为40000元)和64000元(原值为56000元);销售给小规模纳税人库存未使用的钢材取得收入35000元，该企业上述业务应纳增值税为( )元。(以上收入均为含税收入) (2003年考题) A.6916.24 B.5594.70 C.6493.16 D.6316.24 【答案】C 【解析】计算过程:9200?(1，4%)×4%?2,176.92(元) 64000?(1，4%)×4%?2,1230.77(元) 35000?(1，17%)×17%,5085.47(元) 应纳增值税,176.92，1230.77，5085.47,6493.16(元) 自2009年1月1日起，国务院财政、税务主管部门规定的纳税人自用消费品，其进项税额不得从销项税中抵扣。 while the lawn is still in a great stage of life activities, compared with the previous two periods, lawn water requirements increase at this stage, if not timely irrigation, not only affect the growth of grass, also causes yellow. At this stage, according to 4-5 of irrigation. In short, grass types, water requirements are different, you mustAccording to the climate conditions and plant species to determine irrigation of the lawn. About a day, when irrigation is better depends on irrigation. In theory, the same period as long as the amount of irrigation water is less than the infiltration capacity of the soil, irrigation all the time in a day. Then depends on the irrigation way. If intermittent intermittent spray or spray irrigation (high degree of atomization), irrigation is best with the Sun. Not only can add moisture, but also significantly improve the microclimate and photosynthesis and transpiration and gas exchange, facilitated the coordination of water, air, fertilizer and soil thermal and vegetative organs of root and root expansion, and could lead the entire transit storage of the plant material, breathing, lawns and lush. If using water, irrigation, and so on, should be watching season, early spring, late autumn around the heel as well and the rest take twilight as much. (2) irrigation irrigation quantity should be based on the soil, growing, grass and other factors to determine. General lawn growing season drought period, takes about a week to pay 20-40mm; vigorously growing lawn in the heat and severe drought situations, need to pay 50-60mm per week or more. In General, regardless of the method, should be irrigated more than once, each time less water, maximum surface runoff that just occurred. 2, fertilizing to maintain lawn dark green leaves, grows, portions must be fertilized. Lawn plants for leaf growth and blossom-free requirements, so nitrogen is more important, response to nitrogen fertilizer is the most obvious. Should be basic application 7.包装物押金计税问题 税法规定 ?纳税人为销售货物而出租出借包装物收取的押金，单独记帐核算的，不并入销售额征税。 ?对收取的包装物押金，逾期(超过12个月)无论是否退还均并入销售额征税。 应纳增值税,(逾期押金/1，税率)×税率 押金视为含增值税收入并入销售额征税时要换算 ?对酒类产品包装物押金: 对销售除啤酒、黄酒外的其他酒类产品收取的包装物押金，无论是否返还以及会计上如何核算，均应并入当期销售额征税。啤酒、黄酒押金按是否逾期处理。 【例题?单选题】对纳税人为销售货物而出租出借包装物收取的押金，其增值税正确的计税方法是( )。 A.单独记帐核算的，一律不并入销售额征税，对逾期收取的包装物押金，均并入销售额征税 B.酒类包装物押金，一律并入销售额计税，其他货物押金，单独记帐核算的，不并入销售额征税 C.无论会计如何核算，均应并入销售额计算缴纳增值税 D.对销售除啤酒、黄酒外的其他酒类产品收取的包装物押金，均应并入当期销售额征税，其他货物押金，单独记帐且未逾期者，不计算缴纳增值税 【答案】D 【例题?单选题】某酒厂为一般纳税人。本月向一小规模纳税人销售白酒，并开具普通发票上注明金额93600元;同时收取单独核算的包装物押金2000元(尚未逾期)，此业务酒厂应计算的销项税额为( )。 A.13600元 B.13890.60元 C.15011.32元 D.15301.92元 【答案】B 【解析】销项税,[93600?(1，17%)，2000?(1，17%)]×17%,13890.60(元) 【例题?计算题】某酒厂为一般纳税人。本月取得啤酒的逾期包装物押金2万元，白酒的逾期包装物押金3万元,计算销项税额。 【解析】销项税,2?(1，17%)×17%,0.29(万元) 【例题?单选题】(2008年)2007年3月，某酒厂销售粮食白酒和啤酒给副食品公司，其中白酒开具增值税专用发票，收取不含税价款50000元，另外收取包装物押金3000元;啤酒开具普通发票，收取的价税合计款23400元，另外收取包装物押金1500元。副食品公司按合同约定，于2007年12月将白酒、啤酒包装物全部退还给酒厂，并取回全部押金。就此项业务，该酒厂2007年3月计算的增值税销项税额应为( )元。 A.11900 B.12117.95 C.12335.90 D.12553.85 【答案】C 【解析】增值税销项税,(50000+3000?1.17+23400?1.17)×17%,12335.90(元) 二、进项税额 (一)进项税额的含义 纳税人购进货物或者接受应税劳务，所支付或者负担的增值税额为进项税额。它与销售方收取的销项税额相对应。 (二)准予抵扣的进项税额 准予抵扣的以法定扣税凭证抵扣(以票扣税) 计算抵扣 增值税专用发票 外购免税农产品 海关取得的完税凭证 购进废旧物资进项税额 while the lawn is still in a great stage of life activities, compared with the previous two periods, lawn water requirements in 第crease at this stage, if not timely irrigation, not only affect the growth of grass, also causes yellow. At this stage, accordi5页 ng to 4-5 of irrigation. In short, grass types, water requirements are different, you mustAccording to the climate conditions and plant species to determine irrigation of the lawn. About a day, when irrigation is better depends on irrigation. In theory, the same period as long as the amount of irrigation water is less than the infiltration capacity of the soil, irrigation all the time in a day. Then depends on the irrigation way. If intermittent intermittent spray or spray irrigation (high degree of atomization), irrigation is best with the Sun. Not only can add moisture, but also significantly improve the microclimate and photosynthesis and transpiration and gas exchange, facilitated the coordination of water, air, fertilizer and soil thermal and vegetative organs of root and root expansion, and could lead the entire transit storage of the plant material, breathing, lawns and lush. If using water, irrigation, and so on, should be watching season, early spring, late autumn around the heel as well and the rest take twilight as much. (2) irrigation irrigation quantity should be based on the soil, growing, grass and other factors to determine. General lawn growing season drought period, takes about a week to pay 20-40mm; vigorously growing lawn in the heat and severe drought situations, need to pay 50-60mm per week or more. In General, regardless of the method, should be irrigated more than once, each time less water, maximum surface runoff that just occurred. 2, fertilizing to maintain lawn dark green leaves, grows, portions must be fertilized. Lawn plants for leaf growth and blossom-free requirements, so nitrogen is more important, response to nitrogen fertilizer is the most obvious. Should be basic application 运输费用进项税额 1.销售方取得的增值税专用发票上注明的增值税额。 2.从海关取得的完税凭证上注明的增值税额。 3.购进免税农产品: (1)一般纳税人向农业生产者购买的免税农业产品或向小规模纳税人购买的农业产品，准予按买价和13%的扣除率计算进项税额，从当期销项税额中扣除。 【例题1?单选题】某面粉加工厂(增值税一般纳税人)2007年8月从某农场收购小麦100吨，农场开具的普通发票上注明金额20万元，此项业务可抵扣的增值税进项税额为( )万元。 A.0 B.2 C.2.3 D.2.6 【答案】D 【解析】可以抵扣进项税,20×13%,2.60(万元) 【例题2?计算题】一般纳税人购进某国营农场自产玉米，收购凭证注明价款为65 830元，从某供销社(一般纳税人)购进玉米，增值税专用发票上注明销售额300 000元，计算进项税额及采购成本。 【解析】 47557.9(元) 进项税额,65830×13%，300000×13%, 采购成本,65830×(1,13%)，300000,357272.1(元) 4.购进废旧物资 基本规定:生产企业增值税一般纳税人购入的废旧物资回收经营单位销售的废旧物资，可按照废旧物资回收经营单位开具的由税务机关监制的普通发票上注明的金额，按10%计算抵扣进项税额。 【例题?计算题】某钢厂2008年3月从废旧物资回收单位收购一批废钢铁，取得普通发票上注明价款为70000元，另支付运输企业运输费2000元。从另一生产企业购进一批废旧物资作为生产材料，取得的普通发票上注明的金额5000元，计算可以抵扣的进项税额。 【解析】 进项税额,70000×10%，2000×7%,7140(元) 5.运输费用进项税额抵扣: 一般纳税人外购货物(除固定资产)和销售货物所支付的运输费用，准予按运费结算单据所列运费和7%的扣除率计算进项税额抵扣。 (1)抵扣范围:外购货物、销售货物所支付的运费 (2)支付运费与收取运费 (3)运费抵扣的基数:运输单位开具的货票上注明的运费和运费建设基金，不包括装卸、保险等杂费 (4)其他规定:P38 【例题?计算题】某生产企业外购原材料取得增值税发票上注明价款100000元，已入库，支付运输企业的运输费800元(货票上注明运费600元、保险费60元、装卸费120元、建设基金20元)，计算可以抵扣的进项税税额。 while the lawn is still in a great stage of life activities, compared with the previous two periods, lawn water requirements increase at this stage, if not timely irrigation, not only affect the growth of grass, also causes yellow. At this stage, according to 4-5 of irrigation. In short, grass types, water requirements are different, you mustAccording to the climate conditions and plant species to determine irrigation of the lawn. About a day, when irrigation is better depends on irrigation. In theory, the same period as long as the amount of irrigation water is less than the infiltration capacity of the soil, irrigation all the time in a day. Then depends on the irrigation way. If intermittent intermittent spray or spray irrigation (high degree of atomization), irrigation is best with the Sun. Not only can add moisture, but also significantly improve the microclimate and photosynthesis and transpiration and gas exchange, facilitated the coordination of water, air, fertilizer and soil thermal and vegetative organs of root and root expansion, and could lead the entire transit storage of the plant material, breathing, lawns and lush. If using water, irrigation, and so on, should be watching season, early spring, late autumn around the heel as well and the rest take twilight as much. (2) irrigation irrigation quantity should be based on the soil, growing, grass and other factors to determine. General lawn growing season drought period, takes about a week to pay 20-40mm; vigorously growing lawn in the heat and severe drought situations, need to pay 50-60mm per week or more. In General, regardless of the method, should be irrigated more than once, each time less water, maximum surface runoff that just occurred. 2, fertilizing to maintain lawn dark green leaves, grows, portions must be fertilized. Lawn plants for leaf growth and blossom-free requirements, so nitrogen is more important, response to nitrogen fertilizer is the most obvious. Should be basic application 【解析】进项税额,100000×17%，(600，20)×7%,17043.4(元) 【例题?计算题】某食品加工厂从农民手中收购花生，收购凭证上注明收购价格为50000元，货已入库，支付运输企业运输费用400元(有货票)，计算可以抵扣的进项税税额。 【解析】进项税额,50000×13% ，400×7%,6528(元) 采购成本,50000×(1,13%)，400×(1,7%),43872(元) 增值税一般纳税人外购货物(固定资产除外)和销售应税货物所取得的由自开票纳税人或代开票单位为代开票纳税人开具的货物运输业发票准予抵扣进项税额。 (假如货物的税率为13%，则上述公式中的分母就是1.13，运费/1.13×13%) 6.企业购置增值税防伪税控系统专用设备和通用设备，可凭购货取得的专用发票所注明的税额从增值税销项税额中抵扣。 7.一般纳税人购置税控收款机所支付的增值税税额准予从购置当期销项税额中抵扣(以购进税控收款机取得的增值税专用发票上注明的增值税税额为准)。 (三)不能抵扣的进项税额: 1.购进固定资产。 新增:2009年1月1日起，取消“购买固定资产进项税不得抵扣”的规定 2,6购进货物改变生产经营用途 分 类 内 容 2.用于非应税项目的购进货物或应税劳务; 购进货物改变生3.用于免税项目的购进货物或应税劳务; 产经营用途 4.用于集体福利或个人消费的购进货物或应税劳务; while the lawn is still in a great stage of life activities, compared with the previous two periods, lawn water requirements in 第crease at this stage, if not timely irrigation, not only affect the growth of grass, also causes yellow. At this stage, accordi7页 ng to 4-5 of irrigation. In short, grass types, water requirements are different, you mustAccording to the climate conditions and plant species to determine irrigation of the lawn. About a day, when irrigation is better depends on irrigation. In theory, the same period as long as the amount of irrigation water is less than the infiltration capacity of the soil, irrigation all the time in a day. Then depends on the irrigation way. If intermittent intermittent spray or spray irrigation (high degree of atomization), irrigation is best with the Sun. Not only can add moisture, but also significantly improve the microclimate and photosynthesis and transpiration and gas exchange, facilitated the coordination of water, air, fertilizer and soil thermal and vegetative organs of root and root expansion, and could lead the entire transit storage of the plant material, breathing, lawns and lush. If using water, irrigation, and so on, should be watching season, early spring, late autumn around the heel as well and the rest take twilight as much. (2) irrigation irrigation quantity should be based on the soil, growing, grass and other factors to determine. General lawn growing season drought period, takes about a week to pay 20-40mm; vigorously growing lawn in the heat and severe drought situations, need to pay 50-60mm per week or more. In General, regardless of the method, should be irrigated more than once, each time less water, maximum surface runoff that just occurred. 2, fertilizing to maintain lawn dark green leaves, grows, portions must be fertilized. Lawn plants for leaf growth and blossom-free requirements, so nitrogen is more important, response to nitrogen fertilizer is the most obvious. Should be basic application 5.非正常损失的购进货物; 6.非正常损失的在产品、产成品所耗用的购进货物或应税劳务。 非正常损失是指生产经营过程中正常损耗外的损失，具体包括:自然灾害损失;因管理不 善造成货物被盗、发生霉烂变质等损失;其他非正常损失。(如盘亏) 对于企业由于资产评估减值而发生流动资产损失，如果流动资产未丢失或损坏，只是由于市场变化，价值量减少，不属于非正常损失，不作进项税额转出处理;生产过程中的废品，属于正常的损失，不作进项税转出处理。 【例题?多选题】根据我国《增值税暂行条例》的规定，下列项目中，其进项税额不得从销项税额中抵扣的有( )。 A.因自然灾害毁损的库存商品 B.企业被盗窃的产成品所耗用的外购原材料 C.在建工程耗用的外购原材料 D.生产免税产品接受的劳务 【答案】ABCD 7.纳税人购买或销售免税货物或固定资产所发生的运输费用，因本身不准抵扣，所以其运输费用也不得计算进项税额抵扣，增值税一般纳税人采取邮寄方式销售、购买货物所支付的邮寄费，不允许计算进项税额抵扣。 8.抵减发生期进项税额的规定,,进项税额转出 转出方法如下: (1)按原抵扣的进项税额转出: 【例题?计算题】某商业企业月初购进一批饮料，取得专用发票上注明价款80000元，税金13600元，货款已支付，另支付运输企业运输费1000元(有货运发票)。7月末将其中的5%作为福利发放给职工。进项税额转出为多少, 【解析】进项税额转出,(13600，1000×7%)×5%,683.5(元) 当月进项税,13600，1000×7%,683.5,12986.5(元) 【例题?计算题】某企业外购材料发生意外毁损，损失材料的成本为90000元(其中包括支付给运输企业运费4000元)，进项税额转出为多少, while the lawn is still in a great stage of life activities, compared with the previous two periods, lawn water requirements increase at this stage, if not timely irrigation, not only affect the growth of grass, also causes yellow. At this stage, according to 4-5 of irrigation. In short, grass types, water requirements are different, you mustAccording to the climate conditions and plant species to determine irrigation of the lawn. About a day, when irrigation is better depends on irrigation. In theory, the same period as long as the amount of irrigation water is less than the infiltration capacity of the soil, irrigation all the time in a day. Then depends on the irrigation way. If intermittent intermittent spray or spray irrigation (high degree of atomization), irrigation is best with the Sun. Not only can add moisture, but also significantly improve the microclimate and photosynthesis and transpiration and gas exchange, facilitated the coordination of water, air, fertilizer and soil thermal and vegetative organs of root and root expansion, and could lead the entire transit storage of the plant material, breathing, lawns and lush. If using water, irrigation, and so on, should be watching season, early spring, late autumn around the heel as well and the rest take twilight as much. (2) irrigation irrigation quantity should be based on the soil, growing, grass and other factors to determine. General lawn growing season drought period, takes about a week to pay 20-40mm; vigorously growing lawn in the heat and severe drought situations, need to pay 50-60mm per week or more. In General, regardless of the method, should be irrigated more than once, each time less water, maximum surface runoff that just occurred. 2, fertilizing to maintain lawn dark green leaves, grows, portions must be fertilized. Lawn plants for leaf growth and blossom-free requirements, so nitrogen is more important, response to nitrogen fertilizer is the most obvious. Should be basic application 【解析】进项税额转出数额,(90000,4000)×17%，=14921(元) 计算题】某企业月末盘点时发现，上月从农民手中购进的玉米(库存账面成本为117 500元，已申报抵扣【例题? 进项税额)发生霉烂，使账面成本减少38 140元(包括运费成本520);由于玉米市场价格下降，使存货发生跌价损失1100元;丢失2001年购进未使用的过滤器一台，固定资产账面成本5600元(增值税专用发票上注明的增值税额952元)。 )?87%×13%，520?93%×7%,5660.52(元) 进项税额转出,(38140,520 【例题?计算题】某商场为增值税一般纳税人，主要经营批发和零售业务，5月份:商场装修购进装饰材料，取得增值税专用发票，注明价款70万元、增值税11.9万元，支付购货运费2万元;工会购进一批纪念品，取得增值税专用发票，注明价款30万元、增值税5.1万元，支付运费0.4万元，取得运输企业开具的运费发票。该企业将其中的3/5分给职工作福利，其余的部分赠送给关系单位。销项税、进项税各为多少, 【解析】 销项税,(30+0.4×93%) ×2?5×(1+10%)×17%,2.27(万元) 进项税,(30×17%+0.4×7%)×2?5,2.05(万元) while the lawn is still in a great stage of life activities, compared with the previous two periods, lawn water requirements in 第crease at this stage, if not timely irrigation, not only affect the growth of grass, also causes yellow. At this stage, accordi9页 ng to 4-5 of irrigation. In short, grass types, water requirements are different, you mustAccording to the climate conditions and plant species to determine irrigation of the lawn. About a day, when irrigation is better depends on irrigation. In theory, the same period as long as the amount of irrigation water is less than the infiltration capacity of the soil, irrigation all the time in a day. Then depends on the irrigation way. If intermittent intermittent spray or spray irrigation (high degree of atomization), irrigation is best with the Sun. Not only can add moisture, but also significantly improve the microclimate and photosynthesis and transpiration and gas exchange, facilitated the coordination of water, air, fertilizer and soil thermal and vegetative organs of root and root expansion, and could lead the entire transit storage of the plant material, breathing, lawns and lush. If using water, irrigation, and so on, should be watching season, early spring, late autumn around the heel as well and the rest take twilight as much. (2) irrigation irrigation quantity should be based on the soil, growing, grass and other factors to determine. General lawn growing season drought period, takes about a week to pay 20-40mm; vigorously growing lawn in the heat and severe drought situations, need to pay 50-60mm per week or more. In General, regardless of the method, should be irrigated more than once, each time less water, maximum surface runoff that just occurred. 2, fertilizing to maintain lawn dark green leaves, grows, portions must be fertilized. Lawn plants for leaf growth and blossom-free requirements, so nitrogen is more important, response to nitrogen fertilizer is the most obvious. Should be basic application (2)无法准确确定需转出的进项税额时，按当期实际成本(进价,运费，保险费，其他有关费用)乘以征税时该货物或应税劳务适用的税率计算应扣减的进项税额。 即:进项税额转出数额,实际成本×税率 【例题?计算题】某综合性公司的饮食中心本月取得销货以外的餐饮服务收入10.8万元，领用已抵扣了进项税额的餐具，成本2万元。进项税转出是, 【解析】进项税转出,2×17%,0.34(万元) 【例题?单选题】某自行车厂某月自产的10辆自行车被盗，每辆成本为300元(材料成本占65%)，每辆对外销售额为420元(不含税)，则本月进项税额的抵减额为( )。 A.331.5元 B.510元 C.610.3元 D.714元 【答案】A 【解析】10×300×65%×17%,331.50(元) 第七节 应纳税额计算 一、一般纳税人应纳税额计算 应纳税额,当期销项税额—当期进项税额 (一)计算应纳税额的时间界定: 1.销项税额时间界定: 关于销项税额的“当期”规定(即纳税义务发生时间)——总的要求是;销项税计算当期不得滞后。 详见教材 P134“增值税的纳税义务发生时间” 1.采取直接收款方式销售货物，不论货物是否发出，均为收到销售额或取得索取销售额的凭据，并将提货单交给买方的当天。 2.采取托收承付和委托银行收款方式销售货物，为发出货物并办妥托收手续的当天。 3.采取赊销和分期收款方式销售货物，为按合同约定的收款日期的当天。 4.采取预收货款方式销售货物，为货物发出的当天。 5.委托其他纳税人代销货物，为收到代销单位销售的代销清单的当天;纳税人以代销方式销售货物，在收到代销清单前已收到全部或部分货款的，其纳税义务发生时间为收到全部或部分货款的当天;对于发出代销商品超过180天仍未收到代销清单及货款的，视同销售实现，一律征收增值税，其纳税义务发生时间为发出代销商品满180天的当天。 6.销售应税劳务，为提供劳务同时收讫销售额或取得索取销售额的凭据的当天。 7.发生视同销售货物行为，为货物移送的当天。 2.进项税额抵扣时限 (1)防伪税控系统开具的增值税专用发票进项税额的抵扣时限 增值税一般纳税人申请抵扣的防伪税控系统开具的增值税专用发票，必须自该专用发票开具之日起90日内到税务机while the lawn is still in a great stage of life activities, compared with the previous two periods, lawn water requirements increase at this stage, if not timely irrigation, not only affect the growth of grass, also causes yellow. At this stage, according to 4-5 of irrigation. In short, grass types, water requirements are different, you mustAccording to the climate conditions and plant species to determine irrigation of the lawn. About a day, when irrigation is better depends on irrigation. In theory, the same period as long as the amount of irrigation water is less than the infiltration capacity of the soil, irrigation all the time in a day. Then depends on the irrigation way. If intermittent intermittent spray or spray irrigation (high degree of atomization), irrigation is best with the Sun. Not only can add moisture, but also significantly improve the microclimate and photosynthesis and transpiration and gas exchange, facilitated the coordination of water, air, fertilizer and soil thermal and vegetative organs of root and root expansion, and could lead the entire transit storage of the plant material, breathing, lawns and lush. If using water, irrigation, and so on, should be watching season, early spring, late autumn around the heel as well and the rest take twilight as much. (2) irrigation irrigation quantity should be based on the soil, growing, grass and other factors to determine. General lawn growing season drought period, takes about a week to pay 20-40mm; vigorously growing lawn in the heat and severe drought situations, need to pay 50-60mm per week or more. In General, regardless of the method, should be irrigated more than once, each time less water, maximum surface runoff that just occurred. 2, fertilizing to maintain lawn dark green leaves, grows, portions must be fertilized. Lawn plants for leaf growth and blossom-free requirements, so nitrogen is more important, response to nitrogen fertilizer is the most obvious. Should be basic application 关认证，否则不予抵扣进项税额。 认证通过的防伪税控系统开具的增值税专用发票，应在认证通过的当月申报抵扣，否则不予抵扣进项税额。 增值税专用发票开具之日起90天内认证 认证后当月申报抵扣，抵扣期限为下一个纳税申报期内 增值税一般纳税人取得由税务机关代开的专用发票后，应以专用发票上填写的税额为进项税额，即按发票注明的销售额和征收率计算的税额为抵扣的进项税额。 (2)从海关取得的完税凭证，应在开具之日起90天后的第一个纳税申报期结束前向主管税务机关申报抵扣，逾期不得抵扣进项税额。 (3)运费发票:开票之日起90天内。 4)废旧物资发票:开具之日起90天后的第一个纳税申报期结束前。 ( 【例题?多选题】(2008年)下列增值税扣税凭证，必须在凭证开具之日起90天后的第一个纳税申报期结束之前，到税务机关认证，否则不予抵扣进项税额的有( )。 A.海关完税凭证 B.增值税专用发票 C.废旧物资发票 D.铁路运输发票 E.农产品收购凭证 【答案】BC 【解析】农产品收购凭证、海关完税凭证和运费发票不需要认证。 (二)扣减当期销项税额 因销货退回或折让而退还给购买方的增值税，扣减当期销项税额。 (三)扣减当期进项税额 1.进货退回或折让 因进货退回或折让而从销货方收回的增值税，从当期进项税额中扣减;如不扣减，造成进项税额虚增，不交少缴增值税，按偷税论处。 2.商业企业向供货方收取的返还收入税务处理。 对商业企业向供货方收取的与商品销售量、销售额挂钩的各种返还收入，均应按平销返利行为的有关规定冲减当期增值税进项税额。冲减进项税额的计算公式为: 当期应冲减的进项税额,当期取得的返还资金?(1，所购进货物适用增值税税率)×所购进货物适用增值税税率 商业企业向供货方收取的各种返还收入，一律不得开具增值税专用发票。 3.已经抵扣进项税额的购进货物发生用途改变的税务处理。 (四)进项税额不足抵扣处理 应纳税额,当期销项税额,当期进项税额,0，余额为留抵下期继续抵扣增值税 while the lawn is still in a great stage of life activities, compared with the previous two periods, lawn water requirements in 第crease at this stage, if not timely irrigation, not only affect the growth of grass, also causes yellow. At this stage, accordi11页 ng to 4-5 of irrigation. In short, grass types, water requirements are different, you mustAccording to the climate conditions and plant species to determine irrigation of the lawn. About a day, when irrigation is better depends on irrigation. In theory, the same period as long as the amount of irrigation water is less than the infiltration capacity of the soil, irrigation all the time in a day. Then depends on the irrigation way. If intermittent intermittent spray or spray irrigation (high degree of atomization), irrigation is best with the Sun. Not only can add moisture, but also significantly improve the microclimate and photosynthesis and transpiration and gas exchange, facilitated the coordination of water, air, fertilizer and soil thermal and vegetative organs of root and root expansion, and could lead the entire transit storage of the plant material, breathing, lawns and lush. If using water, irrigation, and so on, should be watching season, early spring, late autumn around the heel as well and the rest take twilight as much. (2) irrigation irrigation quantity should be based on the soil, growing, grass and other factors to determine. General lawn growing season drought period, takes about a week to pay 20-40mm; vigorously growing lawn in the heat and severe drought situations, need to pay 50-60mm per week or more. In General, regardless of the method, should be irrigated more than once, each time less water, maximum surface runoff that just occurred. 2, fertilizing to maintain lawn dark green leaves, grows, portions must be fertilized. Lawn plants for leaf growth and blossom-free requirements, so nitrogen is more important, response to nitrogen fertilizer is the most obvious. Should be basic application (五)一般纳税人注销时存货及留抵税额处理 存货不做进项税额转出处理，留抵税额也不予退税。 (六)欠缴增值税、又有留抵税额处理 1.以期末留抵税额抵减增值税欠税; 2.以期末留抵税额抵减拖欠的查补增值税 while the lawn is still in a great stage of life activities, compared with the previous two periods, lawn water requirements increase at this stage, if not timely irrigation, not only affect the growth of grass, also causes yellow. At this stage, according to 4-5 of irrigation. In short, grass types, water requirements are different, you mustAccording to the climate conditions and plant species to determine irrigation of the lawn. About a day, when irrigation is better depends on irrigation. In theory, the same period as long as the amount of irrigation water is less than the infiltration capacity of the soil, irrigation all the time in a day. Then depends on the irrigation way. If intermittent intermittent spray or spray irrigation (high degree of atomization), irrigation is best with the Sun. Not only can add moisture, but also significantly improve the microclimate and photosynthesis and transpiration and gas exchange, facilitated the coordination of water, air, fertilizer and soil thermal and vegetative organs of root and root expansion, and could lead the entire transit storage of the plant material, breathing, lawns and lush. If using water, irrigation, and so on, should be watching season, early spring, late autumn around the heel as well and the rest take twilight as much. (2) irrigation irrigation quantity should be based on the soil, growing, grass and other factors to determine. General lawn growing season drought period, takes about a week to pay 20-40mm; vigorously growing lawn in the heat and severe drought situations, need to pay 50-60mm per week or more. In General, regardless of the method, should be irrigated more than once, each time less water, maximum surface runoff that just occurred. 2, fertilizing to maintain lawn dark green leaves, grows, portions must be fertilized. Lawn plants for leaf growth and blossom-free requirements, so nitrogen is more important, response to nitrogen fertilizer is the most obvious. Should be basic application