1. cereals and edible vegetable oils;
2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents;
3. Books, newspapers and magazines;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
2. Other general taxpayers are calculated according to the tax rate of 17%, and the tax payable = output tax-input tax-reserved previous period. In addition, they have to pay urban construction tax, stamp duty, education surcharge and local education surcharge, and if they have profits, they have to pay enterprise income tax.
How much tax does the general taxpayer need to pay when selling a commodity? What is the profit? The purchase price is 5000, and the input tax is 800. Tax included 10000, output 1379.3 1, value-added tax 579.438+0, urban construction tax.
How much tax does the general taxpayer have to pay for a commodity sold in 390 yuan and 450 yuan? If the commodity is simply calculated (VAT rate is 17%):
In the first case, when the goods are purchased with the special VAT invoice, the input tax is deducted by 390X 17%=66.30 yuan, and the value-added tax payable at the time of sales is 450X 17%=76.50 yuan, minus the deductible basic tax of 66.30 yuan, and the actual tax payable is 76.5-66.3 =/kloc-.
In the second case, the input tax cannot be deducted without issuing a special VAT invoice at the time of evolution. The value-added tax payable at the time of sales is 450X 17%=76.50. Because there is no input tax deduction, the VAT can only be paid in full at 76.50 yuan.
Personal opinion, for reference only.
General taxpayer 1, how to calculate the VAT payable?
The tax payable is the balance of the current output tax minus the current input tax. Calculation formula of tax payable:
Taxable amount = current output tax-current input tax
When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.
Among them, the output tax is calculated at the value-added tax rate of 17% for the sales excluding tax, and the input tax is calculated at the deduction rate of 13% for the purchased agricultural products. Input tax calculated according to the deduction rate of 7% for the transportation expenses of buying and selling goods.
2. Urban construction tax shall be calculated and paid according to the payable VAT and urban construction tax rates (urban construction tax rate: 7% for the city, 5% for the county and township, 1% for the city and township).
3. The education surcharge is calculated and paid with VAT at the rate of 3%.
4. Stamp duty: the sales contract is stamped with three ten thousandths of the amount recorded in the sales contract, and the business account books and bookkeeping account books are stamped with five tenths of the total paid-in capital and capital reserve, and the amount will be increased later. Other account books are five yuan each.
5. Enterprise income tax shall be paid in advance monthly (quarterly) at the rate of 25% according to the actual profit, and shall be settled at the end of the year, with overpayment and underpayment.
In addition, if there are taxable real estate, land, vehicles and boats, property tax, land use tax and vehicle and boat tax should be paid. Property tax is calculated and paid according to the original value of the house minus 10%-30% and the tax rate of 1.2%. The land use tax is calculated and paid according to the actual occupied land area and the prescribed unit tax; Travel tax is calculated and paid according to the unit tax of each car (bus) per ton (truck); Specific tax payment period, deduction ratio and unit tax amount. As these three taxes are local taxes, please consult the local competent local tax authorities.
Personal income tax is calculated and paid at an excessive progressive tax rate of 5%-45% according to the expense standard of 2,000 yuan after deducting "five insurances and one gold" from wages and salaries, and withheld and remitted by the paying unit.
Tax rate problem! The general taxpayer's commodity purchase price is 10000. Price 15000. So how much is the tax burden? 1 ton of goods including tax 10000 yuan-price excluding tax =10000/(1+17%) = 8547.
900 yuan is not included in the freight, so the purchase cost = 8547+900 = 9447 yuan.
15000 yuan excluding tax,
Profit excluding tax =15000-9447 = 5553.yuan,
If tax is included, there won't be so much profit.
I hope I can help you!
What are the expenses payable by ordinary taxpayers and enterprises? General taxpayers pay 25% corporate income tax, shareholders pay individual income tax with dividends, set up 5%- 10% corporate provident fund, and issue invoices to pay the corresponding proportion of local tax (we pay 10% national tax). Do you have to pay any other fees?
It is best to give examples;
Our company (general taxpayer) sold trucks 100000 yuan, with a profit of 2500 yuan. What taxes should I pay? How much did you pay? How to calculate? Is it an old car?
An old car,
Your VAT =100000/(1+4%) * 4% * 50% =1,923.08.
General taxpayers need to pay 93,600 yuan for selling liquor. What is the output tax payable? I'm studying tax law. What I know at present is that one is to pay consumption tax and the other is value-added tax. Consumption tax is a compound tax of 20% ad valorem tax. The specific duty is calculated at 500g 0.5 yuan, and it is RMB 0.000 per ton/kloc-0. It depends on how many tons of liquor are imported. The composition of taxable value should be.
93600/ 1. 17=80000
Ad valorem consumption tax should be 80000*20%= 16000.
And the quantity can only be calculated by yourself: 1 ton, 1000, one kilogram, 1 yuan. If the calculation result is x.
Then the consumption tax should be16000+X.
VAT =80000* 17%= 13600
* * * Tax paid =16000+x+13600 = 29600+x.
How to calculate the current VAT payable on the balance sheet of general taxpayers =2324.78-6790.56=4465.78, and if the balance sheet only has VAT, it is -4465.78.
However, there are generally urban construction tax, education surcharge, local education surcharge and embankment protection fee.
Urban construction tax = (VAT+business tax+consumption tax) *7%
Education surcharge = (VAT+business tax+consumption tax) *3%
Local education surcharge = (VAT+business tax+consumption tax) *2%
Embankment protection fee = sales income *0.000 1
This is the case in Shenzhen, and the tax rates in other places are not necessarily the same.
If you don't have business tax and consumption tax, then you don't have to pay the education surcharge of the current urban construction tax, but the dike protection fee should be calculated according to the sales income.
Small-scale taxpayers buy 6,543.8+0,000 yuan of goods from ordinary taxpayers, pay 654.38+0,654.38+0.7 million yuan, and sell them to ordinary taxpayers at the market price, and receive 6,543.8+0.3 million yuan. Why is it 654.38+0.4 million less? This is because at the time of purchase:
Borrow: material procurement 1 17
Loans: bank deposits (accounts payable, notes payable, cash, etc. ) 1 17.
Note: If a special invoice is received, the VAT will directly enter the cost and cannot be deducted.
For enterprises that adopt purchase price accounting, after the purchased goods arrive at the acceptance warehouse.
Borrow: inventory goods 1 17
Loan: material procurement 1 17.
When selling:
Debit: accounts receivable (or bank deposits, cash, etc. ) 103.
Loan: main business income 100.
Taxes payable-VAT payable (output tax) 3
Here, I take the10.03 million you received as the price including tax, the price excluding tax is103/10.03 =110,000, and the VAT payable is 100X3%.
Parallel carry-over cost
Debit: main business cost 1 17.
Loan: inventory goods 1 17
So your main business income is less than the main business cost 1.7 million.
But if you say 1.4 million is missing, then the price of 1.03 million does not include tax. Similarly, the VAT is 3.09, and your accounts receivable is 1.06. 09. The income from main business is 654.38+0.4 million less than the cost of main business.