税务常识（Tax sense）.docVIP

税务常识（Tax sense） First, the tax related to the business unit is mainly: Turnover tax: value added tax, consumption tax, sales tax Income tax categories: corporate income tax, personal income tax Property tax categories: property tax, urban land use tax, vehicle and vessel tax Purpose tax: stamp duty, urban maintenance and construction tax Two, VAT 1, value-added tax calculation method: Sales excluding tax = sales tax revenue (1+ / VAT); the amount of tax payable = output tax and input tax; Output tax = no sales tax * VAT rate = sales tax revenue (1+ / VAT) * VAT rate; Input tax = excluding tax price * VAT tax (1+ = price / value added tax VAT rate) *; 2, the characteristics of value-added tax: (1) the basic characteristic is to tax only the value-added part of the merchandise sales. That is to say, the value-added tax is a tax on sales tax levy sales of merchandise. For example: some enterprises to achieve sales of 1 million yuan (including tax), the corresponding sales excluding tax for the cost of 500 thousand yuan, the tax rate is 17%; the enterprise VAT payable = (100/1.17*0.17 - 50*0.17) (2) vat has extensive tax collection. Where the scope of value-added tax is levied, as long as the operating income has value-added factors, it is necessary to levy taxes and realize universal expropriation. Example: if a commodity sold by three, A enterprises will produce goods to 500 thousand yuan (including tax) sold to B company; B enterprises to 1 million yuan (including tax) for sale to C C enterprises; enterprises to 1 million 500 thousand yuan (including tax) for sale to the final consumer; the enterprise obtains the deductible input: A tax rate of 17% to 51 thousand yuan; Is the enterprise value added tax on: A = (50/1.17*0.17 - 5.1) =7.26 - 5.1=2.16 million B enterprise value added tax = (100/1.17*0.17 - 50/1.17*0.17) =14.53 - 7.26=7.265 million C enterprise value added tax = (150/1.17*0.17 - 100/1.17*0.17) =21.79 - 14.52=7.265 million (3) vat has the continuity of col