财务信息记录8.vat.pptVIP

Introduction of VAT Ting Wang Learning Objectives To understand what VAT is and its calculation. How to record VAT into Day Books and Returns Day Books. To learn how to make VAT returns Form. VAT in China 在我国，增值税是对在我国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，以其货物销售或提供劳务的增值额和进口货物金额为征税对象而征收的一种流转税。因为增值税是对商品生产和流通中各环节的新增价值征税，所以叫做“增值税”。 一、增值税的纳税人在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税义务人。 二、增值税的征收范围增值税征收范围包括：1、货物；2、应税劳务；3、进口货物。 三、增值税的税率增值税税率分为三档：基本税率17%、低税率13%和零税率。 四、增值税应纳税额的计算1、一般纳税人的应纳税额＝当期销项税额—当期进项税额。2、小规模纳税人的应纳税额=含锐销售额÷（1＋征收率）×征收率3、进口货物的应纳税额=（关税完税价格＋关税十消费税）×税率 Background of VAT Value Added Tax It is a tax on consumer expenditure, thus it is an indirect tax. It is the common consumer tax adopted by European Union member states under a series of Directives made by EU Council of Ministers （内阁）. In the UK VAT is administered by Customs and Excise and the main legislation is set out in the VAT Act 1994. A broad explanation of VAT: It is a tax charged on supplies of goods and services made in the UK by traders known as ‘taxable persons’. Items related to VAT Supply 劳务 Taxable person 应纳税人 Output VAT 销项增值税 Input VAT 进项增值税 it comprises ‘the passing of possession of goods pursuant to an agreement’ and anything else done for consideration (为了报酬). Taxable person (应纳税人) : person who provide supplies of goods and services and collect output VAT on behalf of Customs. Output VAT (销项税额): tax charged on supplies of goods/services sold by the VAT registered trader. Input VAT (进项税额): tax charged on goods/services purchased by the VAT registered trader, and it is recoverable from Customs provided certain conditions are met. Calculation of VAT Input VAT = net purchase price (net purchaes)×VAT rate Output VAT =net selling price (net sales )×VAT rate Payable VAT (应缴增值税) =Output VAT－Input VAT Case Study 我公司向A公司购进货物100件，金额为10000元，我公司把购进的100件货物加工成甲产品80件，出售给B公司，取得销售额15000元，如果我公司是一般纳税人，进项税就可以在销项税中抵扣。要求计算增值税的进项额、销项额和应缴额。 增值税（进项税额）＝10000