税额销项税-进项税

税额销项税-进项税 增值税 一、 境内 1、 税额=销项税-进项税 2、 销项税=销售额*率 3、 视销征税无销额～,1,当月类平均,,2,最近类货平均～,3,组税价=成本*,1+成利率, 4、 征增税及消税: 组税价=成本*,1+成润率,+消税 组税价=成本*,1+成润率,/,1-消率, 4、含税额换 不含税销额=含税销额/1+率 ,一般, 不含税销额=含税销额/1+征率,小规模, 5、 购农销农品～或向小纳人购农品: 准扣的进税=买价*扣率,13%, 6、 一般纳人外购货物付的运费 准扣的进税=运费*扣除率 **随运付的装卸、保费不扣 7、 小纳人纳额=销项额*征率,6%或4%, **不扣进额 8、 小纳人不含税销额=含额/,1+征率, 9、 自来水公司销水,6%, 不含税销额=发票额*,1+征率, 二、 进口货 1、 组税价=关税完价+关税+消税 2、 纳额=组税价*税率 三、 出口货物退,免,税 1、“免、抵、退”计算方法,指生产企自营委外贸代出口自产, ,1,纳额=内销销税-,进税-免抵退税不免、抵税, ,2,免抵退税=FOB*外汇RMB牌价*退率-免抵退税抵减额 **FOB:出口货物离岸价。 **免抵退税抵减额=免税购原料价*退税率 免税购原料=国内购免原料+进料加工免税进料 进料加工免税进口料件组税价=到岸价+关、消税 ,3,应退税和免抵税 A、 如期末留抵税?免抵退税～则 应退税=期末留抵税 免抵税=免抵退税-应退税 B、 期末留抵税>免抵退税～则: 应退税=免抵退税 免抵税=0 ***期末留抵税额据《增值税纳税申报表》中“期末留抵税额”定。 ,4,免抵退税不得免和抵税 免抵退税不免和抵税=FOB*外汇RMB牌价*,出口征率-出口退率,-免抵退税不免抵税抵减额 免抵退税不免和抵扣税抵减额=免税进原料价*,出口征率-出口货物退率, 2、 先征后退 ,1, 外贸及外贸制度工贸企购货出口～出口增税免,出口后按收购成本与退税率算退税还外贸～征、退 税差计企业成本 应退税额=外贸购不含增税购进金额*退税率 ,2, 外贸企购小纳人出货口增税退税规定: to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the A、从小纳人购并持普通发票准退税的抽纱、工艺品等12类出口货物～销售出口货入免～退还出口货进税 退税=[发票列,含税,销额]/,1+征率,*6%或5% B、 从小纳人购代开的增税发票的出口货: 退税=增税发票金额*6%或5%。 C、 外企托生企加工出口货的退税规定: 原辅料退税=国内原辅料增税发票进项*原辅料退税率 消费税 一、 境内生产 1、从价定率纳税 应税品的销售额*税率 ***销额=价款+外费～承运发票及纳税人转交发票给购货方不计 2、从量定额纳税 应税品的销售量*单位税额 3、混用两法征税 应税销售量*定额率+应税销售额*比例率,适:卷烟、粮食及薯类白酒, 4、卷烟从价定率 某牌格卷烟核定价=该牌格卷烟零售/,1+35%, 5、 换生产消费料～入股、抵债应税品 纳税人同类应税品的最高销售格为计税依据计算消费税 6、准扣外购应税品已纳税款 已纳税=准扣外购应税品买价* 适用率 期初存买价+购进买价-期末存买价 准扣外购应税品买价= 7、产销达低污小轿越野小客减30%的消税 应征税=法定率计消税*,1-30%, 8、自产用没同类 组税价=,成本+利润,/,1-消率, 应纳税额=组税价*税率 利润=成本*全国平均成本利润率,给, 二、委托加工 1、没同类 组税价=,材料成本+加工费,/,1-消率, 应纳税额=组税价*税率 2、应税品由受托方代收代缴～收回连续生产 准扣委加的应税品已纳税=期初存已纳税+收回的委加已纳税-期末存委加已纳税 二、 进口 1、从价定率 组税价=,关税完税价+关税,/,1-消率, 应纳税=组税价*消率 2、 从量定额 应纳税=应税量*单位额 3、混合 应纳税=组税价*消率+应税消量*单位额 ***本节税除国务院令不得减免。 四 、出口 1、 出口免并退 适用:出口经营权外贸购进消品出口～及外贸受他外贸委代出口。受非生产性的商贸代理出口不退,免,。 与增一致。 2、免但不退 to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the 出口经营权生产自营或委外贸代出口～不办退。免征生产环节消费税。不退指免征的消税消品出口已不含 消税～无须退。与增别:消税在生产环征及免～增是道道征。 2、 不免不退 3、 商贸 4、 退税额 ,1,从价定率:应退税=出口货物的工厂销售额*税率 ,2,从量定额:应退税=出口数量*单位额 营业税 1、 纳人供劳务转无资售不动价低无正由～按下法核营业额: ,1,同类劳务销同类不动平均价, ,2,最近同类劳务或销同类不动平均价定: 组税格=营本或工程本*,1+成润率,/,1-营率, 成润率省自治区辖市府属地税定。 城市维护建设税 1、 城建纳税人的纳额三税“税和”定。 纳额=纳人实缴增消营三税和*适用税率 **市区7%,县城镇5%,非:1%。 2、 教育费附加 ,1, 一般 附加=,增消营税,,征率 *率:3%。 2, 卷烟和烟叶生产单位 , 附加=,增消税,*征率*50% 关税 1、 予以补税的减免税货物: 完税价=海关审货原进口价*[1-申补税实用月/,监年限*12,] 2、从价税纳税 关税=进,出,货量*单位完价*率 2、 从量税纳额 关税=进,出,口货物数量*单位货物税 3、 复合税纳税 关税=进,出,货量*单位货税+进,出,货量*单位完价*率 4、 滑准税纳税 关税=进出货量*单位完价*滑准率 5、 关税滞纳金=滞关税*滞征率*滞天 资源税 1、 应纳税额=课税数量*单位税额 2、 代扣代缴应纳税额=收购未税矿产品的数量*适用的单位税额 土地增值税 1、 理论式:税额=?,每级距的土增税*适用税率, 实际～按下法: ,1, 增额未超扣额50%～ 土增税=增额*30% ,2, 增额超扣额50%～未超100%～ 土增税=增额*40%-扣额*5% ,3, 增额超扣额100%～未超200%～ 土增税=增额*50%-扣额*15% ,4,增额超扣额的200% to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the 土增税=增额*60%-扣额*35% 城镇土地使用税 年纳税=占用面,平方,*税额 房产税 1、 从价:纳税=房原*,1-扣例,*1.2% 2、 从租:纳税=租收*12%。 车船使用税 1、 动船货车纳税=净吨位数*单位税额 2、 非动船纳税=载重吨位数*单位税额 3、 载货车外动和非动车纳税=车辆数*单位税额 4、 动挂车纳税=挂车净吨位*,载货汽车净吨位年税*70%, 5、 运输的拖拉机税=所挂拖车净吨位*,载货车净吨位年税*50%, 6、 客货税额 乘人=辆数*,乘人车税*50%, 载货=净吨位*税 印花税 税额=赁证计税金额,或应税赁证件数,*率 契税法 税额=依据*税率 企业所得税 1、 年税工薪扣标准=年员工平均数*政府定均月税工资*12 、 招待费扣标=销,营,收净*级扣例+速增数 2 销收 比例 速增数 小于1500万 5‰ 0 大于1500万元 3‰ 3万 3、 某年可补被并企亏得额=并企某年未补亏前得额*,被并企净资公允价/并后并企业全部净资产的公允价 值, 4、 纳税=纳得额*税率 5、 纳得额=收入总额-准予扣除项目金额 6、 核定所得率～所得税=纳得额*率 纳得额=收入额*应税所得率 或=本费支/,1-应税所得率,*应税所得率 ,应税所得率一般题目都会给出。因此～以下这个表估计做综合题时没什么用处。在做选择题时可能会有 用处:, 应税所得率表 工交商 7-20% 建、房 10-20% 饮服 10-25% 娱 10-25% 7、境外税扣限额=境内外所得按税计的纳税*,源于外国得额/境内外得额, 8、境内投所得已纳税扣: 源联营企应纳税=投方分回利润/,1-联营企率, 扣抵免=源联营企纳税得额*联营企率 9、新办劳动就业服企～当年守置城镇待业人员超从业人员总数60%～经主芝税务机关审核～可免征所得税 3年 当年置待业人员比例=当年置待人数/,企原从业人数+当年置待人数, 劳动就业服务企业期满～当年新安置待业人占原从业人数30%以上～经主管税务机关审核～可减半征所得 税2年 当年置待业人员比例=,当年置待人数/企从业人员, 外商投资企业和外国企业所得税 ***以下是应纳税所得额 1、 制造业 to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the 纳额=产销润+其他润+,营外入-营外支, 产销润=产销净额-产销本-产销税-,销、管、财费, 产销净额=产销总额-,销退+销折让, 产销本=产品本+初产品存-末产品存 产品本=本期生本+初半品、在品-末半品、在品 本期产本=本期耗直材、工资+制费 2、 商业 纳额=销润+其他润+营外收-营外支 销润=销净-销本-销税-,销、管、财费, 销净=销总-,销退+销折让, 销本=初商存+[本进-,进货退+进货折,+进货费]-末商存 ***注意制造业和商业的共同的地方 3、 服务业 纳额=主业净+营外收-营外支 主业净=业收总-,业税+业支+管、财费, ***以下是税收优惠 4、 再投资退税额=再资额/,1-原企率与地率和,*原企率*退率 5、 外投者源于外企一年的税后利润一或多次直接再投资～退税的累再投额不超下式: 再投限额=,税后利属年外投企纳得额-该年外投企实纳税,*该年外投者占外企股权比,分配比, ***境外所得已纳税款扣除 6、境外税扣限=境内、外所得税法计纳税*源外国得额/境内外所得总额 、应纳企税=应纳得额,企率 7 8、应纳地税=应纳得额*地率 ***按年,终了后5个月汇算清缴,计～分季,终后15日,预缴～多退少补。 9、季预缴企税=季纳得额*率=上年纳得额*1/4*率 10、季预缴地税=季纳得额*地率=上年纳得额*1/4*地率 11、年纳企税=年纳额*企率 年汇缴企纳税=年纳税—1-4季预缴企税—减征所得税—外税扣额 12、年纳地税=年纳得额*地率 年汇清缴地税额=年纳地税—1-4季预缴地税—减征地税 13、境外税抵限额=境内、外得按税法计税*源某外国所得/境内、外所得和 汇总计纳所得税=境内、境外所得额*率—境外税抵扣额 14、国内支付单位与外企签借贷技术转让财产租赁～按规定付的利息、租金、特许权使用费等款 项～计入本期国内支付单位的成本、费用～无论是否实际付均认同已付～且按规定代扣代缴外国企业预提 所得税。 预提实扣缴税=支付单位付额*预提税率 15、再投退税=[再投额/1-,企率+地率,]*企率*退率 16、所得税汇缴: 年纳税=年纳得额*,企率+地率, 税汇缴补,退,税=年纳税-减免税-政策抵免税-预缴税+境外补税 税法公式大全2 个人所得税 1、 工资、薪金纳税=纳得额*率-速扣数 =,月入-800/4000,*率-速扣数 所得额 税率 扣除数 <500 5% 0 500-2000 10% 25 2000-5000 15% 125 to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the 5000-20000 20% 375 20000-40000 25% 1375 40000-60000 30% 3375 60000-80000 35% 6375 80000-100000 40% 10375 大于100000 45% 15375 2、 个体工商生产经营 纳税=纳得额*率-速扣数 =,年收入-本费损,*率-速扣数 所得额 税率 扣除数 <5000 5% 0 5000-10000 10% 250 10000-30000 20% 1250 30000-50000 30% 4250 大于50000 35% 6750 3、 独资和合伙企生产经营所得 ,一,查账征收 投资者兴办两个或以上独资企～年终汇缴按下式: 纳得额=?各企经营所得 纳税=纳得额*率-速扣数 本企纳税=纳税*经营所得/?各企经营所得 本企补缴税=本企纳税-本企预缴税 ,二,核定征收 1,纳税=纳得额*率 , ,2,纳得额=收入*率=本费支/,1-率,*率 4、 企事业承包承租经营 纳税=纳得额*率-速扣数 =,年纳税收入-费用,*率-速扣数 5、 劳务报酬 20000 20% 0 20000-50000 30% 2000 大于50000 40% 7000 ,1, 次收入<4～000元 纳税=纳得额*率 =,次收入-800,*20% ,2, 次收入>4～000 纳税=纳得额*率 =次收入*,1-20%,*率 ,3, 次收入>20～000 纳税=纳得额*率-速扣数 =次收入*,1-20%,*率-速扣数 ,4, 为纳税人代扣税款 A、 不含税收入<3～360 A)纳得额=,不含税收入-800,/,1-率, B) 纳税=纳得额*率 B、 不含税收入>3～360元 A) 纳得额=[,不含税收入-速扣数,*,1-20%,]/[1-率*,1-20%,] =[,不含税收入-速扣数,*,1-20%,]/当级换算系数 B) 应纳税=纳得额*率-速扣数 上述A的B,、B的B,适用以下扣除数表 20000 20% 0 20000-50000 30% 2000 大于50000 40% 7000 A的A,、B的A,适用以下“不含税劳务报酬收入适用适率表”: 不含税劳报收入 率 速扣数 换算系数,%, <3～360 20 0 无 to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the >3～360-21～000 20 0 84 >21～000-49～500 30 2～000 76 >49～500 40 7～000 68 6、 稿酬所得 ,1, 次入<4～000 纳税=纳得额*率*,1-30%, =,次入-800,*20%*,1-30%, ,2, 次入>4～000 纳税=纳得额*率*,1-30%, =次入额*,1-20%,*20% *,1-30%, 7、 特许权使用费所得 ,1, 次入<4～000 纳税=纳得额*率=,次收入-800,*20% ,2, 次入>4～000 纳税=纳得额*率=次入*,1-20%,*20% 8、 利息、股息、红利所得 纳税=纳得额*率=次收入额*20% 9、 财产租赁所得 纳税=纳额*率 ,1, 次月入<4～000 纳额=次,月,入额-准扣-修缮费用,800元为限,-800 ,2, 次,月,入>4～000 纳额=[次,月,入额-准扣-修缮费用,800元为限,]*,1-20%, 10、 财产转让所得 纳税=纳额*率 =,入额-财产原值-合理费,*20% 11、 偶然所得 纳税=纳额*率=次入额*20% 12、 其他所得 纳税=纳额*率=次入额*20% 、 特定行业职工取得的工资、薪金所得的计税 13 纳税=[,年工薪入/12-费用扣除标准,*率-速扣数]*12 其它公式: 14、 在中国境内无住所个人工资薪金所得征税问题: ,1,取得不满1个月的工薪所得应纳税 纳税=,当月工薪纳得额*率-速扣数,*月在中国天数/当月天数 ,2,两个以上的纳税人共同取得一项所得计税 某币对人民币汇价=美元对人民币的基准汇价/纽约外汇市场美元对该种货币的汇价 15、 企业经营者年薪制征个人税: 纳税=[,年基本和效益收入/12-费用扣除标准,*率-速扣数]*12 to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the