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Old 10-11-2011, 04:28 PM   #1
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http://tech.sina.com.cn/i/2011-03-19/01205305733.shtml
http://dyaln710.blog.bokee.net/bloggermodule/blog_viewblog.do?id=420124
http://www.360doc.com/content/09/1228/11/242500_12162294.shtml

根据《增值税暂行条例》规定,一般纳税人销售货物或者提供应税劳务,应纳税额为当期销项税额抵扣当期进项税 额后的余额。其计算公式为:
应纳税额=当期销项税额-当期进项税额
(一)关于销项税额的计算
销项税额是指纳税人销售货物或者应税劳务,按照销售额和规定的税率向购买方收取的增值税额。其 计算公式为:
销项税额=销售额×税率

需要说明的是这里的计算公式是指纳税人每一笔销售业务在计算销项税额时的公式,某一会计期的汇总销售税额, 并不是由销售总额乘以税率计算的,而是根据各专用销售发票上的销项税额加计汇总而成。
(二)关于进项税额的计算

进项税额是指纳税人购进货物或接受应税劳务所支付或者负担的增值税额。这里包含两层含义:一是进项税额由购 进方支付给销售方通过销售方缴纳;二是进项税额应在发票上注明,一般情况下不需购进方再进行计算,是销货方 在销售时计算,登记在专用发票上的。
(1)准予从销项税额中抵扣的进项税额:
①纳税人购进货物或应税劳务,从销货方取得的增值税专用发票上注明的增值税额。
②纳税人进口货物,从海关取得的完税凭证上注明增值税额。
③混合销售行为和兼营非应税劳务,按规定应征收增值税的,符合抵扣条件的,准予从销项税额中抵扣 。
④纳税人购进免税农产品,准予按买价的10%的扣除率进行抵扣。其计算公式为:
进项税额=买价×扣除率
上式中的买价,包括支付给农业生产者农产品价款和按规定由纳税人代收代缴的农业税。
⑤纳税人外购货物(固定资产除外)所支付的运输费用,以及销售货物所支付的运输费用,按运费金额和7%的扣 除率计算进项税额准予扣除。其计算公式为:
进项税额=运费金额×扣除率

⑥从事废旧物资经营的一般纳税人收购的废旧物资,按收购金额和10%的扣除率计算进项税额准予抵扣,其计算 公式为:
进项税额=收购金额×扣除率
(2)不准从销项税额中抵扣的进项税额。纳税人购进货物或者应税劳务,未按规定保存增值税扣税凭证,或者增 值税扣税凭证上未按规定注明增值税及其他有关事项的,进项税额不得从销项税额中抵扣。除此,以下项目也不准 抵扣:
①购进的固定资产;
②用于非应税项目的购进货物或应税劳务;
③用于免税项目的购进货物或者应税劳务;
④用于集体福利或者个人消费的购进货物或者应税劳务;
⑤非正常损失的购进货物;
⑥非正常损失的在产品,产成品所耗用的购进货物或者应税劳务;
⑦已抵扣进项税额的购进货物或应税劳务发生上述②~⑥项所列情况的,应将该项购进货物或应税劳务的进项税额 从当期发生的进项税额中扣减,无法核定该项进项税额的,按当期实际成本计算应扣减的进项税额;
⑧纳税人兼营免税项目或非应税项目,而无法准确划分进项税额的,按下列公式计算不得抵扣的进项税 额:

不得抵扣的进项税额=当月全部进项税额×(当月免税项目销售额+非应税项目销售额)/(当月全部销售额+营 业额)

(3)进货退出或折让。纳税人因进货退出或折让而收回的增值税额,应从发生进货退出或折让当期的进项税额中 扣减。
(4)一般纳税人购进货物或应税劳务,其进项税额申报抵扣时间有如下规定:

(A)销售货物或者提供劳务,总的原则是以收讫销货款或者取得销售凭证的当天做为纳税义务发生的时间。根据 纳税人采用的结算方式的不同,具体规定如下:
①采取直接收款方式销售货物,不论货物是否发出,纳税义务发生时间为收讫销售款或取得索取货款凭 证的当天,size 8 ugg boots
②采取赊销和分期收款结算方式的,纳税义务的发生时间为销售合同规定的收款日期的当天。
③采用预收货款结算方式的,为货物发出的当天。
④采取托收承付和委托收款方式销售货物,为发出货物办妥托收手续的当天。
⑤委托其他人代销货物,为收到代销单位销售的代销清单当天。
⑥销售应税劳务,为提供劳务同时收讫销售额或者取得索取销售额凭据的当天。

⑦纳税人按规定视同销售货物行为中,除了将货物交给他人代销和销售代销货物两种情形外,其余各项视同销售行 为的纳税义务发生时间,为货物移送当天。
(B)进口货物的纳税义务的发生时间为报关进口的当天。
(三)关于一般纳税人应纳增值税计算举例

例.某机械厂生产大型机床80台,每台不含税价100000元,moncler discount;当月销售23台,本厂动力部门自用2台,上月销售退回5台,本月外购原材料300000元,增值税专用发 票上的进项税额51000元;水费50000元、电费100000元、运输费100000元;另外,购进免 税农产品5000元;托儿所、职工医院领用外购材料5000元。
(1)计算销售额
本月销售额=(23+2-5)×100000=2000000(元)
(2)计算销项税额
当月销项税额=2000000×17%=340000(元)
(3)计算进项税额
外购材料的进项税额为51000(元)
水费的进项税额50000×13%=6500(元)
电费的进项税额100000×17%=17000(元)
运输费的进项税额100000×7%=7000(元)
购进免税农产品的进项税额5000×10%=500(元)
用于非增值税项目不得抵扣的进项税5000X17%=850(元)
该厂本月应抵扣进项税额=51000+6500+17000+7000+500-850=81150(元)
(4)计算应纳税额
本月应纳税额=340000-81150=258850(元)
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Old 10-11-2011, 04:28 PM   #2
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49387 2007 年 10 月 24 日 11:56 Reading (loading. ..) Comments (0) Category: Classics Analects
1, sitting on a large dairy name, second wife to enjoy the treatment.

2, no money, no power, no longer point to the Hello, Can you tell me?

3, definitely do not want me to sweep the floor to wash the dishes, I wash the dishes to definitely do not want to sweep the floor, and both do together? Ah you when I was an alien!

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5, a woman must be nice to yourself. Once exhausted, on the other woman to spend your money, live in your house, your husband sleep, but also hit your child.

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7, I love you! None of your business?

8, next life I still find you, because apart from me, you are the most stupid.

9, quarrel,burberry bags, when the difference between men and women like the difference between rifles and machine guns.

10, men fancy me, I imagined paradise.

11, when the dizziness when I finally understood what it meant to love.

12, a woman has numerous QQ,alexa mulberry, just to take liberties with a man, a man used to fill a variety of QQ, the woman above ... ...

13, I heard a woman such as clothing,handbags online, brother of brotherhood. Looking back, I actually busy divvying up the streaking over 20 years.

14, What shall I love you to death ... ...

15, the reason why angels can fly because they are themselves very lightly ... ...

16, I would like puppy love, but too late ... ...

17, to meet family planning in China this year work successfully completed, I decided not to touch the opposite ###### friends, thank you.

18, something Secretary of the dry, nothing to do secretary.

19, a good woman is the school , so I have to go to school.

20, embrace the really strange thing, obviously depends on so close, but not see each other's face.

21, I do not know who bed -law, my wife did not know who the bed.

22, when you put on love, wedding, and I put on a monk's robe ... ...

23, house prices higher and higher, so fewer and fewer good men ... ...

24, men are two, one is a lust, a very lustful; women also are two, one is pretending to pure, one is pretending not pure.

25, although flowers Lord, I'll loose soil.

26, the money man,mulberry bags, money man difficult.

27, ask the world what love is? Sage answered:

29, Keguan your weight, a small woman is not only the prostitute entertainer.

30, in bed, practice is the only martial arts standards.

31, you gave me a love, I have you one-night stand.

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33, a man lies to deceive a woman one night, a woman can lie to a man lies a lifetime!

34, mandarin ducks playing in the water, all his mother drowned; fly together, are his mother to death.
35, my wife called me a third party!

36, like a touch of love; love is deep love.

37, if you can not wear the wedding dress to your woman, then do not stop you untie the hands of her buttoned!

38, I do not like only a woman on a bed many times, but like many women, only the last bed.

39 , I am ugly, but I am persistent!

40, the rich get married.

41, in case the temptation is always before he Zuohuaibuluan; without the use of torture before he was always faithful and unyielding!

42, killed in I do not say that you do not make honey trap!

43, ah! I called her name in a dream? Must be nightmares!

44, Oh my god, except one male and one female.

45, midnight off the assembly line on time, otherwise it will change back to the Princess Cinderella.

46 , man, is training the upper body, lower body is essential; woman, upper body is the bait, lower body is a trap.

47, undressed, I was an animal, I Yiguanqinshou dressed!

48, jealously guarding its availability, people can only be a waste; queens, people know how to be thrifty. But I am now, but yearn for the day to waste in the thrift.

49,handbags online cheap, there is a very old legend, said to be in the campus of Beijing University of Posts will be able to see the beauty of eternal youth ... ...

50, Love is made out of!

51, anything for his friend, a woman friend twice in the insert.

52, ugly girl I usually do not dump her, but you are an exception.

53, climbed the wall and other Apricot.

54, spend more, the closer from the bed.

55, Modoribashi are sold on the old lady on a Pepsi and you teach me how to forget you ?

56, to participate in beauty pageants of those women, can not find a good man, because good men are married, like me.
57, I do not want to marry my wife and my wife was married.

58, roses really cheap, can be sent to wife.

59, I would prefer another woman like you hold me, hold me like you do not want another woman.

60, are not afraid of beauty to me as a pervert,paul smith bag, afraid of ugly to me as a rogue.

61, love is Fanjian, but also time and again Fanjian. When you do not act cheap, and women to come!

62, you still let me kneel down washboard it, kneeling electric heating can not stand ah.

63, I do not see friends, unless the state changes monogamy.

64, my friend cell phone in his girlfriend's name is 65, the contraceptive effect: not successful, then the adult.

66, a man by the housing, sows can be on the tree.

67, give me a woman, I can create a nation.

68, girl if I had, as early as fall in love with me ... ...

69, in Egypt, a man can marry four wives, and that much Leia, or China is good.

70, Spring beauties of extra duty, I have to lure affair.
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