增值税计算举例（国外英文资料）.docVIP

增值税计算举例（国外英文资料） VAT Currently, there are 17%, 13%, 6%, and zeros, depending on the tax rates of the Peoples Republic of China on the provisional regulations of the Peoples Republic of China. Method of VAT calculation Sales tax = sales tax The amount of tax payable is the amount of tax payable during the current period Examples are: From A to B enterprise purchases A batch of goods, value of goods is 100 yuan (excluding tax), the B enterprises should pay A $117 (including taxes) (goods worth 100 yuan and 100 x17 VAT % = 17), as A take-home 100 yuan, the other 17 yuan to the tax bureau. After processing, the B enterprise is sold to C company in 200 yuan (non-tax), and the C enterprise shall pay B enterprise 234 yuan (the value of the goods) (the value of the goods) and the value added value added to the value added value of the value added tax, which is equal to 34 percent. So lets do that Sales tax = sales * tax = 200X17 % = 34 The amount of tax payable = $34-17 (A business has been delivered) = 17 (B) the amount of tax payable at the time of the current period is equal to 17 (the tax on the tax payable to the tax bureau after the sale of the goods to C). Tax refund method Continue to use the above example, if the C enterprise is first carried out for the provisions of the state back to the principle of export enterprises, export after he put the goods processing, export FOB price for 300 into RMB (has) (excluding tax), he pay value-added tax for at this time The sales tax = sales tax = $300X17 % = 51 Amount of tax payable = $51-34 (B) = 17 (B) = 17 (B) = 17 (C) After export, you can obtain the tax refund (assuming the refund rate is 17%). The tax payable = FOB X is equal to 300X17 % = 51 The cost of C, the revenue and the profit Cost = charge + value added value = 234 + 17 = 251 Income = price + value added value = 300 + 51 = 351 Profit = revenue - cost = 351-251 = 100 If the tax rate is 15% The tax payable = FOB X = $300X15 % = 45 The cost of C, the revenue and th