1, general taxpayer
Taxable amount = output tax-input tax
Output tax = sales × tax rate. The tax rate here is 17%, which constitutes taxable value = cost ×( 1+ cost profit rate).
Composition tax value = cost ×( 1+ cost profit rate) ÷( 1- consumption tax rate) input tax of the prohibited deductible person = total input tax of the current month × (total sales of duty-free items and turnover of non-duty-free items in the current month ÷ total sales and turnover of the current month).
2. Imported goods
Taxable amount = component taxable amount × tax rate
Taxable value of composition = dutiable price+customs duty (+consumption tax).
3. Small scale taxpayers
Taxable amount = sales × collection rate
Sales = sales including tax ÷( 1+ collection rate)
Two. consumption tax
1, in general:
Taxable amount = sales × tax rate
Sales excluding tax = sales including tax ÷( 1+ VAT rate or collection rate) Taxable value = (cost+profit) ÷( 1- consumption tax rate).
Component taxable value = cost ×( 1+ cost profit rate) ÷ (1- consumption tax rate) Component taxable value = (material cost+processing fee) ÷( 1- consumption tax rate) Component taxable value = (customs duty paid price+tariff) ÷ ()
2. Specific collection
Taxable amount = sales quantity × unit tax amount
3. Business tax
Taxable amount = turnover × tax rate
Fourth, tariffs.
1, ad valorem tax
Taxable amount = number of taxable imported goods × unit duty-paid price × applicable tax rate
2. Specific collection
Taxable amount = quantity of taxable imported goods × tax amount of customs unit.
3. Compound counting
Taxable amount = number of taxable imported goods × customs unit tax amount+number of taxable imported goods × unit duty paid price × applicable tax rate.
Verb (abbreviation of verb) enterprise income tax
Taxable income = total income-allowable deduction of project amount.
Taxable income = total profit+tax adjustment increase-tax adjustment decrease Taxable amount = Taxable income × tax rate monthly prepayment = monthly taxable income ×25%.
Monthly taxable income = taxable income of the previous year ×112
VI. Income tax for foreign-invested enterprises and foreign enterprises
1, taxable income
Manufacturing industry:
Taxable income = product sales profit+other business profit+non-operating income-non-operating expenses.
Business:
Taxable income = sales profit+other business profit+non-operating income-non-operating expenditure
Service industry:
Taxable income = operating income × net+non-operating income-non-operating expenditure
2, reinvestment tax rebate:
Tax refund for reinvestment = reinvestment amount × (1-comprehensive tax rate )× tax rate× tax refund rate.
Seven, personal income tax:
1, wage income:
Taxable amount = taxable income × use tax rate-quick deduction
2, the remuneration income:
Taxable amount = taxable income × use tax rate × (1-30%)
3. Other income:
Taxable amount = taxable income × use tax rate
Eight. Other taxes
1, urban land use tax
Annual tax payable = taxable land area (square meter) × use tax rate
2. Real estate tax
Annual tax payable = original value of taxable property ×( 1- deduction ratio )×1.2% or annual tax payable = rental income × 12%.
3. Resource tax
Annual tax payable = tax amount × unit tax amount
4. Land value-added tax
Value-added tax = real estate transfer income-deduction items
Taxable amount = ∑ (value-added amount of each file of land × applicable tax rate)
5. Deed tax
Tax payable tax basis × tax rate
Assets = liabilities+owners' equity
Main business profit = main business income-main business cost-main business tax and surcharge
Operating profit = main business profit+other business profit-period expenses (operating expenses, management expenses and financial expenses)
Total profit = operating profit+investment income+net non-operating income and expenditure+subsidy income.
Calculation method of value added tax
1, direct tax law
VAT payable: = VAT amount × VAT rate
Value-added amount: = salary+interest+rent+profit+other value-added items-total sales value of goods-amount of goods purchased by legally deducted items.
2. Indirect tax method
Tax Deducted = Deducted Amount of Deducted Items × Deducted Tax Rate (1), purchase tax deduction method.
Tax deduction = amount of items deducted for purchase in this period × tax deduction rate+tax collected and remitted by the trustee (2) actual consumption tax deduction law.
Tax deduction = actual consumption deduction amount in this period × tax deduction rate+tax collected and remitted by the trustee.
Value-added tax payable by ordinary taxpayers
Value-added tax payable by general taxpayers = current output tax-current input tax
1, output tax = sales × tax rate
Sales = sales including tax /( 1+ tax rate)
Taxable value of components = cost ×( 1+ cost profit rate)
Class A cigarette 10% Class B cigarette 5%
Cigar 5% skin care products 5%
Cut tobacco 5%, firecrackers and fireworks 5%
Grain wine 10% precious jewelry and precious stones 6%
Potato wine 5%, car tires 5%
Other wine 5% car 8%
Alcohol 5%, off-road vehicle 6%
Cosmetics 5%, passenger cars 5%
2. Input tax
Non-deductible input tax = total input tax in the current month × total sales of tax-exempt items and non-tax-exempt items in the current month/total sales and turnover in the current month.
Value added tax payable by small-scale taxpayers
Value-added tax payable by small-scale taxpayers = sales × collection rate
Sales = sales including tax /( 1+ collection rate)
Sales = income including tax (1+ VAT rate)
Value-added tax payable on imported goods.
Value-added tax payable on imported goods = component taxable value × tax rate.
Composition taxable value = duty-free price+tariff+consumption tax.
business tax
Business tax payable = turnover × tax rate
Taxable value = operating cost or project cost ×[( 1+ cost profit rate) /( 1- business tax rate)].
consumption tax
1, calculation of ad valorem tax rate
Payable consumption tax calculated by ad valorem method = sales × tax rate (1), sales of taxable consumer goods = sales including value-added tax /( 1+ value-added tax rate or collection rate) (2), and the taxable value = (cost+profit) /( 1- consumption tax rate) (3). (1- consumption tax rate) (4), the constituent taxable value = customs duty paid price+customs duty+payable consumption tax amount (5), and the constituent taxable value = (customs duty paid price+customs duty) /( 1- consumption tax rate).
2, from the engineering quota calculation
Consumption tax payable calculated by quantitative quota method = sales quantity × unit amount.
resource tax
Taxable amount = tax amount × unit tax amount
Payable enterprise income tax = taxable income × tax rate
Taxable income = total income-deductible item amount
Taxable income = total profit+(-) amount of tax adjustment items
Total profit = total income-costs, expenses and losses
1, formula of taxable income of industrial enterprises
Taxable income of industrial enterprises = total profit+(-) amount of tax adjustment items
Total profit = operating profit+investment income+non-operating income-non-operating expenditure
Operating profit = product sales profit+other business profit-management expenses-financial expenses
Product sales profit = product sales revenue-product sales cost-product sales expenses-product sales tax and surcharges.
Other business profits = other business income-other business costs-other sales taxes and surcharges
Cost of finished products in this period = opening balance of self-made semi-finished products+product cost accounting in this period-ending balance of self-made semi-finished products.
Product cost accounting in this period = materials+wages+manufacturing expenses.
2. Formula of taxable income of commodity circulation enterprises
Taxable income = total profit+(-) amount of tax adjustment items
Total profit = operating profit+investment income+non-operating income-non-operating expenditure
Operating profit = main business profit+other business profit-management expenses-financial expenses-exchange loss
Profit from main business = profit from commodity sales+income from purchasing and selling on a commission basis.
Profit from commodity sales = net sales-cost of commodity sales-operating expenses-sales tax and surcharges.
Net sales of goods = sales revenue of goods-sales discounts and allowances
3. Formula of taxable income of catering enterprises
Taxable income = total profit+(-) amount of tax adjustment items
Total profit = operating profit+investment income+non-operating income-non-operating expenditure
Operating profit = operating profit+incidental business income-incidental business cost
Operating profit = operating income-operating costs-operating expenses-operating taxes and surcharges
Operating cost = inventory balance of materials and semi-finished products at the beginning of the period+amount of purchased materials and commodities in the current period-inventory balance of materials, semi-finished products and finished products at the end of the period.
4. Calculation of income tax payable
(1) Monthly or quarterly advance income tax = monthly and quarterly taxable income × tax rate (33%)
(2) Income tax should be refunded at the end of the year.
Refundable income tax = accumulated taxable income for the whole year × tax rate (33%)- accumulated income tax paid this year.
Prepaid income tax
① According to 1/2 or 1/4 of the taxable income of the previous year.
Income tax payable for one month or one quarter in this period = [taxable income of the previous year /2 (or 4)]× tax rate (33%)
② Pay income tax in advance according to the current planned profits.
Income tax payable for one month or quarter in this period = planned profit for one month or quarter in this period × tax rate (33%)
5. Calculation of income tax relief
Reduction ratio =[(33%- original approved tax rate) /33%]× 100%
Income tax payable after reduction = taxable income × tax rate (33%)×( 1- reduction ratio)
= Income tax payable × reduction ratio 6. Deduction limit of overseas income tax = total taxable amount of domestic and overseas income calculated according to tax law × overseas income/total domestic and overseas income.
7. Calculation of income tax payable after making up losses in previous years.
Income tax payable after making up losses = (taxable income-losses not made up in previous years) × tax rate (33%)
Income tax of foreign-invested enterprises and foreign enterprises
1, manufacturing
Taxable income = product sales profit+other business profit+non-operating income-non-operating expenditure
Product sales profit = net product sales-product sales cost-product sales tax-sales expenses+management expenses+financial expenses.
Net product sales = total product sales-(sales return+sales discount)
Product sales cost = current product cost+opening semi-finished products, WIP inventory-ending semi-finished products and WIP inventory.
Current production cost = direct materials consumed in current production+direct labor+manufacturing expenses.
2. Taxable income of commercial enterprises
Taxable income = sales profit+other business profit+non-operating income-non-operating expenses.
Sales profit = net sales-sales cost-sales tax-(sales expenses+management expenses+financial expenses)
Net sales = total sales-(sales return+sales discount)
Commodity sales cost = commodity inventory at the beginning+[current procurement-(procurement introduction+procurement discount)+procurement cost]-commodity inventory at the end]
3. Service industry
Taxable income tax = net operating income+non-operating income-non-operating expenditure
Net operating income = total operating income-(operating income tax+operating expenses+management expenses+financial expenses)
4. Taxable income
Payable enterprise income tax = taxable income x applicable tax rate-paid enterprise income tax.
Local income tax payable = taxable income × local income tax rate-paid local income tax
5. International transportation business
Income tax payable = taxable income x tax rate
Taxable income = total passenger and cargo income shipped in China ×5%.
6. Withholding income tax
Taxable income = the sum of profits, interest, rental royalties and other income obtained in China × tax rate (20%).
7. Calculation of overseas income tax deduction limit
Pre-tax deduction limit of overseas income tax = total taxable amount of domestic and overseas income calculated according to tax law × certain overseas income/total domestic and overseas income.
8. The amount of income that foreign investors should return when reinvesting the profits obtained from foreign-invested enterprises.
Tax refund amount = {reinvested amount /[ 1- (originally applicable enterprise income tax rate+local income tax rate)]} ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××
9. Calculation of enterprise income tax payable (refunded) at the end of the year (1). For enterprises that have not reduced their holdings or gained overseas income,
Taxable amount (tax refund) = annual taxable income × enterprise income tax rate-1~ income tax paid in advance in the fourth quarter.
(2) For enterprises with tax reduction and overseas income.
The amount of enterprise income tax payable (refunded) = the total taxable amount of domestic and overseas income calculated according to the provisions of the tax law-the allowable deduction of overseas income tax-the amount of enterprise income tax that should be reduced or exempted-the total enterprise income tax paid in advance.
individual income tax
1, salary income
Personal income tax payable on wages and salaries = water income payable × applicable tax rate-quick deduction
Taxable income = monthly income -800
Taxable amount = taxable income × applicable tax rate-quick deduction
Taxable income = (income excluding tax-quick deduction) /( 1- tax rate)
2. Individual industrial and commercial households
Income tax payable = taxable income × applicable tax rate-quick deduction (1). Convert the accumulated taxable income of the current month into the taxable income of the whole year.
Annual taxable income = cumulative taxable income in the current month × 12/ cumulative operating months in the current month (2), and the annual income tax payable is calculated.
Annual income tax payable = annual taxable income × applicable tax rate-quick deduction (3), calculate the accumulated income tax payable in the current month.
Domestic and foreign income/total income
8. Calculation of handling fee paid to withholding agent
Handling fee amount = withholding individual income tax ×2%
Land value-added tax amount 1, general calculation method
Total tax payable = ∑ land appreciation at all levels × applicable tax rate
Land appreciation at a certain distance × applicable tax rate
Land appreciation rate = land appreciation amount × 100%/ deduction of project amount.
Land appreciation amount = real estate transfer income-deducting project amount.
2. Simple tax calculation method (1), and the value-added of land shall not exceed 50% of the project deduction.
Taxable amount = land appreciation amount ×30% (2), in which the land appreciation amount exceeds 50% of the deducted project amount and does not exceed 100%.
Taxable amount = land appreciation amount ×40%- deduction amount ×0.05 (3), where the land appreciation amount exceeds deduction amount 100% and does not exceed 200%.
Taxable amount = land appreciation amount ×50%- deduction of project amount ×0. 15
(4) The land increment exceeds 200% of the project amount.
Taxable amount = land appreciation amount ×60%- deducting project amount ×0.35.
Adjustment tax on investment direction of fixed assets
1, the investment in capital construction projects shall pay the adjustment tax on the investment direction of fixed assets, and its calculation formula is:
Taxable amount = total investment × applicable tax rate
Total investment = total investment of construction project+total investment of equipment purchase and installation.
2, renovation project investment should pay the fixed assets investment direction adjustment tax, its calculation formula:
Taxable amount = total investment of construction project × applicable tax rate
3. The calculation formula of the fixed assets investment direction tax payable for over-planned investment projects is as follows:
Overtime tax payable = [(actually completed investment-provincial standard investment )× applicable tax rate ]×( 1+ penalty multiple)
= Taxable amount of investment exceeding the planned amount ×( 1+ penalty multiple)
Taxable amount of over-planned investment = over-planned investment × applicable tax rate
Over-planned investment = actually completed investment-provincial standard investment
Urban and rural maintenance and construction tax
Taxable amount for urban and rural construction and maintenance = (product sales income+operating income+other operating income) × regional applicable tax rate.
Taxable amount = actual operating income × local applicable tax rate-tax paid.
Tax Refund Amount = Tax Paid-Tax Payable Write-off Amount
Travel tax
1. The formula for calculating the annual tax payable of passenger cars, two-wheeled motorcycles, three-wheeled motorcycles, animal-drawn vehicles, rickshaws, bicycles and other vehicles is:
Annual tax payable = vehicle ownership × applicable annual tax.
2. The formula for calculating the annual tax payable of trucks is:
Annual tax payable = net tonnage of trucks × applicable annual tax.
3. The formula for calculating the tax payable of passenger and freight vehicles is:
Annual tax payable = annual tax payable for manned part+annual tax payable for cargo part.
Annual tax payable for manned part = applicable annual tax for manned vehicles ×50%.
Annual tax payable of goods = net tonnage of goods × applicable annual tax.
4. Calculation formula of tax payable for motor boats:
Annual tax payable of motor boats = net tonnage of motor boats × applicable annual tax.
5. Taxable amount of non-motorized vessels = deadweight tonnage of non-motorized vessels × applicable annual tax.
6. Travel tax is levied on newly purchased vehicles according to the proportion of the remaining months of the purchase period, and its calculation formula is:
Taxable amount of newly purchased vehicles and vessels = tonnage of various vehicles and vessels (or number of vehicles) × remaining months from the beginning of purchase to the end of levy period/levy period months.
Make up for the tax evasion in this period = the amount of tax evasion (or net tonnage and deadweight tonnage) × the applicable tax amount/the number of times turned over to the state treasury according to regulations.
Tax underpaid in this period = [payable vehicle and vessel tax (or net tonnage, deadweight tonnage) × applicable tax/times of treasury payment according to regulations]-tax paid.
Refund of wrongly paid taxes = wrongly paid taxes.
Refund of overpaid tax due to calculation error = tax received-tax payable after re-verification.
Property tax payable every year = real estate appraisal value × tax rate.
Monthly property tax payable = annual property tax payable/12
Seasonal property tax payable = annual property tax payable /4
Land use tax
Annual payable land use tax = total square meters of land × annual tax per square meter.
Monthly or quarterly payable land use tax = annual payable land use tax/12 (or) 4
stamp tax
1, calculation of stamp duty payable for sales contracts
Taxable amount = purchase and sale amount ×3/ 10000
2. Calculation of stamp duty payable for construction engineering survey and design contracts
Taxable amount = fees collected ×5/ 10000
3. Calculation of stamp duty payable for processing contracts
Taxable amount = processing contract income ×5/ 10000
4. Calculation of stamp duty payable for construction and installation project contract
Taxable amount = contract amount ×3/ 10000
5. Calculation of stamp duty payable on property lease contract
Taxable amount = lease amount ×11000.
6. Calculation of stamp duty payable for warehousing contracts
Taxable amount = storage fee ×11000
7. Calculation of stamp duty payable on loan contract
Taxable amount = loan amount × 0.5/ 10000
8. Calculation of stamp duty payable for property insurance contracts
Taxable amount = insurance premium income ×11000
9. Calculation of stamp duty payable for property right transfer documents
Taxable amount = amount stated in documentary evidence ×6/ 10000.
10, calculation of stamp duty payable for technical contracts
Taxable amount = contract amount ×3/ 10000
1 1, calculation of stamp duty payable on cargo transportation contract
Taxable amount = transportation cost ×5/ 10000
12, Calculation of Stamp Duty Payable for Business Account Book
(1) The calculation formula of stamp duty payable for fund account book is:
Taxable amount = [(original value of fixed assets at the beginning of the year-original value of fixed assets with stamp duty paid in the previous year)+(original value of self-owned liquidity at the beginning of the year-total self-owned liquidity with stamp duty paid in the previous year)] × 5/ 1000.
(2) Calculation of tax payable for other account books. The formula is:
Taxable amount = number of certificates ×5
tariff
1. Calculation of import tax payable. The formula is:
Taxable amount = dutiable price × import tax rate
Duty paid price = FOB price+transportation fee, insurance fee, etc.
= domestic wholesale price /( 1+ import tax rate+expenses and profit rate (20%))
2. Calculation of export tax payable. The formula is:
Tax payable for export duties = customs value × export tax rate
Duty paid price = FOB /( 1+ export tax rate)