進(jìn)項(xiàng)稅額的抵扣

1、進(jìn)項(xiàng)稅額的抵扣2Hot TipHot Tip Image information in product Image : Note to customers : This image has been licensed to be used within this PowerPoint template only. You may not extract the image for any other use. （1 1）以）以票抵稅票抵稅從銷售方取得的增值稅專用發(fā)票上注明的增值稅額從銷售方取得的增值稅專用發(fā)票上注明的增值稅額從海關(guān)取得的專用繳款書(shū)上注明的增值稅額從海關(guān)取得的專用繳款書(shū)上注明的增

2、值稅額 （2 2）計(jì)）計(jì)算抵稅算抵稅外購(gòu)免稅農(nóng)產(chǎn)品：進(jìn)項(xiàng)稅額買價(jià)外購(gòu)免稅農(nóng)產(chǎn)品：進(jìn)項(xiàng)稅額買價(jià)13%13%外購(gòu)運(yùn)輸勞務(wù)：進(jìn)項(xiàng)稅額運(yùn)輸費(fèi)用外購(gòu)運(yùn)輸勞務(wù)：進(jìn)項(xiàng)稅額運(yùn)輸費(fèi)用7% 7% 增值稅增值稅扣稅憑扣稅憑證證增值稅專用發(fā)票、海關(guān)進(jìn)口增值稅專用繳款書(shū)、農(nóng)產(chǎn)增值稅專用發(fā)票、海關(guān)進(jìn)口增值稅專用繳款書(shū)、農(nóng)產(chǎn)品收購(gòu)發(fā)票和農(nóng)產(chǎn)品銷售發(fā)票、運(yùn)輸費(fèi)用結(jié)算單據(jù)品收購(gòu)發(fā)票和農(nóng)產(chǎn)品銷售發(fā)票、運(yùn)輸費(fèi)用結(jié)算單據(jù)3Click to edit title styleClick to edit title style項(xiàng)目項(xiàng)目?jī)?nèi)容內(nèi)容稅法稅法規(guī)定規(guī)定購(gòu)進(jìn)農(nóng)產(chǎn)品，除取得增值稅專用發(fā)票或者海關(guān)進(jìn)口增購(gòu)進(jìn)農(nóng)產(chǎn)品，除取得增值稅專用發(fā)票或者

3、海關(guān)進(jìn)口增值稅專用繳款書(shū)外，按照農(nóng)產(chǎn)品收購(gòu)發(fā)票或者銷售發(fā)值稅專用繳款書(shū)外，按照農(nóng)產(chǎn)品收購(gòu)發(fā)票或者銷售發(fā)票上注明的農(nóng)產(chǎn)品買價(jià)和票上注明的農(nóng)產(chǎn)品買價(jià)和13%13%的扣除率計(jì)算的進(jìn)項(xiàng)稅的扣除率計(jì)算的進(jìn)項(xiàng)稅計(jì)算計(jì)算公式公式一般情況：進(jìn)項(xiàng)稅額買價(jià)一般情況：進(jìn)項(xiàng)稅額買價(jià)13%13%特殊情況：特殊情況： 煙葉收購(gòu)金額收購(gòu)價(jià)款煙葉收購(gòu)金額收購(gòu)價(jià)款（1 110%10%），），10%10%為價(jià)外補(bǔ)為價(jià)外補(bǔ)貼；貼； 應(yīng)納煙葉稅稅額收購(gòu)金額應(yīng)納煙葉稅稅額收購(gòu)金額20% 20% 煙葉進(jìn)項(xiàng)稅額（收購(gòu)金額煙葉稅）煙葉進(jìn)項(xiàng)稅額（收購(gòu)金額煙葉稅）13% 13% 4Click to edit title styleClick t

4、o edit title style【例題例題計(jì)算題計(jì)算題】某一般納稅人購(gòu)進(jìn)某國(guó)營(yíng)某一般納稅人購(gòu)進(jìn)某國(guó)營(yíng)農(nóng)場(chǎng)自產(chǎn)玉米，收購(gòu)憑證注明價(jià)款為農(nóng)場(chǎng)自產(chǎn)玉米，收購(gòu)憑證注明價(jià)款為5683056830元。元。5Click to edit title styleClick to edit title style【例題例題單選題單選題】某卷煙廠某卷煙廠20122012年年6 6月收購(gòu)煙月收購(gòu)煙葉生產(chǎn)卷煙，收購(gòu)憑證上注明價(jià)款葉生產(chǎn)卷煙，收購(gòu)憑證上注明價(jià)款5050萬(wàn)元，萬(wàn)元，并向煙葉生產(chǎn)者支付了價(jià)外補(bǔ)貼。該卷煙廠并向煙葉生產(chǎn)者支付了價(jià)外補(bǔ)貼。該卷煙廠6 6月份收購(gòu)煙葉可抵扣的進(jìn)項(xiàng)稅額為（）。月份收購(gòu)煙葉可抵扣的進(jìn)

5、項(xiàng)稅額為（）。A.6.5A.6.5萬(wàn)元萬(wàn)元B.7.15B.7.15萬(wàn)元萬(wàn)元C.8.58C.8.58萬(wàn)元萬(wàn)元 D.8.86D.8.86萬(wàn)元萬(wàn)元6運(yùn)輸費(fèi)用的計(jì)算扣稅運(yùn)輸費(fèi)用的計(jì)算扣稅項(xiàng)項(xiàng)目目?jī)?nèi)容內(nèi)容稅稅法法規(guī)規(guī)定定一般納稅人外購(gòu)貨物和銷售貨物所支一般納稅人外購(gòu)貨物和銷售貨物所支付的運(yùn)輸費(fèi)用，準(zhǔn)予按運(yùn)費(fèi)結(jié)算單據(jù)付的運(yùn)輸費(fèi)用，準(zhǔn)予按運(yùn)費(fèi)結(jié)算單據(jù)所列運(yùn)費(fèi)和所列運(yùn)費(fèi)和7%7%的扣除率計(jì)算進(jìn)項(xiàng)稅額的扣除率計(jì)算進(jìn)項(xiàng)稅額抵扣抵扣計(jì)計(jì)算算公公式式進(jìn)項(xiàng)稅額運(yùn)費(fèi)金額（即運(yùn)輸費(fèi)用進(jìn)項(xiàng)稅額運(yùn)費(fèi)金額（即運(yùn)輸費(fèi)用建設(shè)基金）建設(shè)基金）7%7%7Click to edit title styleClick to edit tit

6、le style【例題例題計(jì)算題計(jì)算題】一般納稅人從農(nóng)業(yè)生產(chǎn)一般納稅人從農(nóng)業(yè)生產(chǎn)者手中購(gòu)進(jìn)免稅農(nóng)產(chǎn)品，收購(gòu)憑證上注明者手中購(gòu)進(jìn)免稅農(nóng)產(chǎn)品，收購(gòu)憑證上注明是是5000050000元，支付運(yùn)費(fèi)，取得了貨運(yùn)發(fā)票，元，支付運(yùn)費(fèi)，取得了貨運(yùn)發(fā)票，注明是注明是20002000元。元。8不得抵扣項(xiàng)目不得抵扣項(xiàng)目解析解析1.1.用于非增值稅用于非增值稅應(yīng)稅項(xiàng)目、免征應(yīng)稅項(xiàng)目、免征增值稅項(xiàng)目、集增值稅項(xiàng)目、集體福利或者個(gè)人體福利或者個(gè)人消費(fèi)的購(gòu)進(jìn)貨物消費(fèi)的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)或者應(yīng)稅勞務(wù)答案解析答案解析個(gè)個(gè)人消費(fèi)包括納稅人消費(fèi)包括納稅人的交際應(yīng)酬消人的交際應(yīng)酬消費(fèi)費(fèi)【解析解析1 1】設(shè)備在建工程（可抵扣）設(shè)備在

7、建工程（可抵扣）與不動(dòng)產(chǎn)在建工程（不可抵扣）與不動(dòng)產(chǎn)在建工程（不可抵扣）【解析解析2 2】一般納稅人兼營(yíng)免稅項(xiàng)目一般納稅人兼營(yíng)免稅項(xiàng)目或者非增值稅應(yīng)稅勞務(wù)而無(wú)法劃分不或者非增值稅應(yīng)稅勞務(wù)而無(wú)法劃分不得抵扣的進(jìn)項(xiàng)稅額的，按下列公式計(jì)得抵扣的進(jìn)項(xiàng)稅額的，按下列公式計(jì)算：算： 不得抵扣的進(jìn)項(xiàng)稅額當(dāng)月無(wú)法劃分不得抵扣的進(jìn)項(xiàng)稅額當(dāng)月無(wú)法劃分的全部進(jìn)項(xiàng)稅額的全部進(jìn)項(xiàng)稅額當(dāng)月免稅項(xiàng)目銷售當(dāng)月免稅項(xiàng)目銷售額、非增值稅應(yīng)稅勞務(wù)營(yíng)業(yè)額合計(jì)額、非增值稅應(yīng)稅勞務(wù)營(yíng)業(yè)額合計(jì)當(dāng)月全部銷售額、營(yíng)業(yè)額合計(jì)當(dāng)月全部銷售額、營(yíng)業(yè)額合計(jì)9Click to edit title styleClick to edit title st

8、yle104.4.國(guó)務(wù)院財(cái)政、國(guó)務(wù)院財(cái)政、稅務(wù)主管部門稅務(wù)主管部門規(guī)定的納稅人規(guī)定的納稅人自用消費(fèi)品自用消費(fèi)品【特例特例】納稅人自用的應(yīng)征消費(fèi)納稅人自用的應(yīng)征消費(fèi)稅的稅的摩托車、汽車、游艇摩托車、汽車、游艇，其進(jìn)，其進(jìn)項(xiàng)稅額不得從銷項(xiàng)稅額中抵扣項(xiàng)稅額不得從銷項(xiàng)稅額中抵扣5.5.上述第上述第1 1項(xiàng)至項(xiàng)至第第4 4項(xiàng)規(guī)定的貨項(xiàng)規(guī)定的貨物的運(yùn)輸費(fèi)用物的運(yùn)輸費(fèi)用和銷售免稅貨和銷售免稅貨物的運(yùn)輸費(fèi)用物的運(yùn)輸費(fèi)用運(yùn)輸費(fèi)用的計(jì)算抵扣應(yīng)伴隨貨物運(yùn)輸費(fèi)用的計(jì)算抵扣應(yīng)伴隨貨物11Click to edit title styleClick to edit title style【例題例題單選題單選題】下列項(xiàng)目所

9、包含的進(jìn)項(xiàng)稅下列項(xiàng)目所包含的進(jìn)項(xiàng)稅額，不得從銷項(xiàng)稅額中抵扣的是（）。額，不得從銷項(xiàng)稅額中抵扣的是（）。 A.A.生產(chǎn)過(guò)程中出現(xiàn)的報(bào)廢產(chǎn)品生產(chǎn)過(guò)程中出現(xiàn)的報(bào)廢產(chǎn)品 B.B.用于返修產(chǎn)品修理的易損零配件用于返修產(chǎn)品修理的易損零配件 C.C.生產(chǎn)企業(yè)用于經(jīng)營(yíng)管理的辦公用品生產(chǎn)企業(yè)用于經(jīng)營(yíng)管理的辦公用品 D.D.生產(chǎn)企業(yè)外購(gòu)自用的小汽車生產(chǎn)企業(yè)外購(gòu)自用的小汽車 12（三）進(jìn)項(xiàng)稅額轉(zhuǎn)出（三）進(jìn)項(xiàng)稅額轉(zhuǎn)出13Click to edit title styleClick to edit title style【考題考題綜合題綜合題】（近三年考題節(jié)選）企業(yè)（近三年考題節(jié)選）企業(yè)因管理不善庫(kù)存原材料損失因管理不

10、善庫(kù)存原材料損失618.6618.6萬(wàn)元，其中萬(wàn)元，其中含運(yùn)費(fèi)成本含運(yùn)費(fèi)成本18.618.6萬(wàn)元。萬(wàn)元。 14Click to edit title styleClick to edit title style15三、應(yīng)納稅額計(jì)算三、應(yīng)納稅額計(jì)算時(shí)間限定時(shí)間限定稅法規(guī)定稅法規(guī)定銷項(xiàng)稅額的銷項(xiàng)稅額的時(shí)間限定時(shí)間限定增值稅納增值稅納稅義務(wù)發(fā)生稅義務(wù)發(fā)生時(shí)間時(shí)間1.1.采取采取直接收款直接收款方式銷售貨物，不論貨物是否方式銷售貨物，不論貨物是否發(fā)出，均為發(fā)出，均為收到銷售款收到銷售款或者取得索取銷售款憑或者取得索取銷售款憑據(jù)的當(dāng)天；據(jù)的當(dāng)天；2.2.采取采取托收承付和委托銀行托收承付和委托銀行收款方

11、式銷售貨物，收款方式銷售貨物，為為發(fā)出貨物并辦妥托收手續(xù)發(fā)出貨物并辦妥托收手續(xù)的當(dāng)天；的當(dāng)天； 3.3.采取賒銷和分期收款方式銷售貨物，為書(shū)面采取賒銷和分期收款方式銷售貨物，為書(shū)面合同約定的收款日期的當(dāng)天，無(wú)書(shū)面合同的或合同約定的收款日期的當(dāng)天，無(wú)書(shū)面合同的或者書(shū)面合同沒(méi)有約定收款日期的，為貨物發(fā)出者書(shū)面合同沒(méi)有約定收款日期的，為貨物發(fā)出的當(dāng)天；的當(dāng)天；16Click to edit title styleClick to edit title style銷項(xiàng)稅額銷項(xiàng)稅額的時(shí)間限的時(shí)間限定定增增值稅納稅值稅納稅義務(wù)發(fā)生義務(wù)發(fā)生時(shí)間時(shí)間4.4.采取預(yù)收貨款方式銷售貨物，為貨采取預(yù)收貨款方式銷售貨

12、物，為貨物發(fā)出的當(dāng)天，但生產(chǎn)銷售生產(chǎn)工期物發(fā)出的當(dāng)天，但生產(chǎn)銷售生產(chǎn)工期超過(guò)超過(guò)1212個(gè)月的大型機(jī)械設(shè)備、船舶、個(gè)月的大型機(jī)械設(shè)備、船舶、飛機(jī)等貨物，為收到預(yù)收款或者書(shū)面飛機(jī)等貨物，為收到預(yù)收款或者書(shū)面合同約定的收款日期的當(dāng)天；合同約定的收款日期的當(dāng)天； 5.5.委托其他納稅人代銷貨物，為收到委托其他納稅人代銷貨物，為收到代銷單位的代銷清單或者收到全部或代銷單位的代銷清單或者收到全部或者部分貨款的當(dāng)天。未收到代銷清單者部分貨款的當(dāng)天。未收到代銷清單及貨款的，為發(fā)出代銷貨物滿及貨款的，為發(fā)出代銷貨物滿180180天天的當(dāng)天。的當(dāng)天。 17進(jìn)項(xiàng)進(jìn)項(xiàng)稅額稅額抵扣抵扣的時(shí)的時(shí)間間20102010年年

13、1 1月月1 1日以后開(kāi)具：日以后開(kāi)具：（1 1）增值稅專用發(fā)票、公路內(nèi)河貨物運(yùn)輸）增值稅專用發(fā)票、公路內(nèi)河貨物運(yùn)輸業(yè)統(tǒng)一發(fā)票和機(jī)動(dòng)車銷售統(tǒng)一發(fā)票，應(yīng)在開(kāi)業(yè)統(tǒng)一發(fā)票和機(jī)動(dòng)車銷售統(tǒng)一發(fā)票，應(yīng)在開(kāi)具之日起具之日起180180日內(nèi)到稅務(wù)機(jī)關(guān)辦理認(rèn)證，并日內(nèi)到稅務(wù)機(jī)關(guān)辦理認(rèn)證，并在認(rèn)證通過(guò)的次月申報(bào)期內(nèi)，向主管稅務(wù)機(jī)在認(rèn)證通過(guò)的次月申報(bào)期內(nèi)，向主管稅務(wù)機(jī)關(guān)申報(bào)抵扣進(jìn)項(xiàng)稅額。關(guān)申報(bào)抵扣進(jìn)項(xiàng)稅額。 （2 2）實(shí)行海關(guān)進(jìn)口增值稅專用繳款書(shū)）實(shí)行海關(guān)進(jìn)口增值稅專用繳款書(shū)“先先比對(duì)后抵扣比對(duì)后抵扣”管理辦法的增值稅一般納稅人管理辦法的增值稅一般納稅人取得以后開(kāi)具的海關(guān)繳款書(shū)，應(yīng)在開(kāi)具之日取得以后開(kāi)具的海關(guān)繳款書(shū)

14、，應(yīng)在開(kāi)具之日起起180180日內(nèi)向主管稅務(wù)機(jī)關(guān)報(bào)送日內(nèi)向主管稅務(wù)機(jī)關(guān)報(bào)送海關(guān)完稅海關(guān)完稅憑證抵扣清單憑證抵扣清單申請(qǐng)稽核比對(duì)。申請(qǐng)稽核比對(duì)。 18Click to edit title styleClick to edit title style銷貨退回或折讓的稅務(wù)處理：銷售方?jīng)_減銷項(xiàng)稅額銷貨退回或折讓的稅務(wù)處理：銷售方?jīng)_減銷項(xiàng)稅額，購(gòu)貨方?jīng)_減進(jìn)項(xiàng)稅額，購(gòu)貨方?jīng)_減進(jìn)項(xiàng)稅額19向供貨方取得返還收入的稅務(wù)處向供貨方取得返還收入的稅務(wù)處理理對(duì)商業(yè)企業(yè)向供貨方收取的與商品銷售量、銷售額掛鉤（如以對(duì)商業(yè)企業(yè)向供貨方收取的與商品銷售量、銷售額掛鉤（如以一定比例、金額、數(shù)量計(jì)算）的各種返還收入，均應(yīng)按照平

15、銷一定比例、金額、數(shù)量計(jì)算）的各種返還收入，均應(yīng)按照平銷返利行為的有關(guān)規(guī)定沖減當(dāng)期增值稅進(jìn)項(xiàng)稅金。應(yīng)沖減進(jìn)返利行為的有關(guān)規(guī)定沖減當(dāng)期增值稅進(jìn)項(xiàng)稅金。應(yīng)沖減進(jìn)項(xiàng)稅金的計(jì)算公式調(diào)整為：當(dāng)期應(yīng)沖減進(jìn)項(xiàng)稅金當(dāng)期取項(xiàng)稅金的計(jì)算公式調(diào)整為：當(dāng)期應(yīng)沖減進(jìn)項(xiàng)稅金當(dāng)期取得的返還資金得的返還資金（1 1所購(gòu)貨物適用增值稅稅率）所購(gòu)貨物適用增值稅稅率）所購(gòu)貨物適所購(gòu)貨物適用增值稅稅率用增值稅稅率20某生產(chǎn)企業(yè)為增值稅一般納稅人，適用增值稅稅率某生產(chǎn)企業(yè)為增值稅一般納稅人，適用增值稅稅率17%17%，20102010年年5 5月份的有關(guān)生產(chǎn)經(jīng)營(yíng)業(yè)務(wù)如下：月份的有關(guān)生產(chǎn)經(jīng)營(yíng)業(yè)務(wù)如下：（1 1）銷售甲產(chǎn)品給某大商場(chǎng)，開(kāi)具

16、增值稅專用發(fā)票，取得不含）銷售甲產(chǎn)品給某大商場(chǎng)，開(kāi)具增值稅專用發(fā)票，取得不含稅銷售額稅銷售額8080萬(wàn)元；另外，開(kāi)具普通發(fā)票，取得銷售甲產(chǎn)品的送萬(wàn)元；另外，開(kāi)具普通發(fā)票，取得銷售甲產(chǎn)品的送貨運(yùn)輸費(fèi)收入貨運(yùn)輸費(fèi)收入5.855.85萬(wàn)元。萬(wàn)元。（1）計(jì)算銷售甲產(chǎn)品的銷項(xiàng)稅額；）計(jì)算銷售甲產(chǎn)品的銷項(xiàng)稅額；（2 2）銷售乙產(chǎn)品，開(kāi)具普通發(fā)票，取得含稅銷售額）銷售乙產(chǎn)品，開(kāi)具普通發(fā)票，取得含稅銷售額29.2529.25萬(wàn)元萬(wàn)元。（2）計(jì)算銷售乙產(chǎn)品的銷項(xiàng)稅額；）計(jì)算銷售乙產(chǎn)品的銷項(xiàng)稅額；（3 3）將試制的一批應(yīng)稅新產(chǎn)品用于本基建工程；成本價(jià)為）將試制的一批應(yīng)稅新產(chǎn)品用于本基建工程；成本價(jià)為2020萬(wàn)萬(wàn)元

17、，成本利潤(rùn)率為元，成本利潤(rùn)率為10%10%，該新產(chǎn)品無(wú)同類產(chǎn)品市場(chǎng)銷售價(jià)格。，該新產(chǎn)品無(wú)同類產(chǎn)品市場(chǎng)銷售價(jià)格。（3）計(jì)算自用新產(chǎn)品的銷項(xiàng)稅）計(jì)算自用新產(chǎn)品的銷項(xiàng)稅（4 4）銷售）銷售20102010年年1 1月份購(gòu)進(jìn)作為固定資產(chǎn)使用過(guò)的進(jìn)口摩托車月份購(gòu)進(jìn)作為固定資產(chǎn)使用過(guò)的進(jìn)口摩托車5 5輛，開(kāi)具普通發(fā)票，每輛取得含稅銷售額輛，開(kāi)具普通發(fā)票，每輛取得含稅銷售額1.041.04萬(wàn)元；該摩托車萬(wàn)元；該摩托車原值每輛原值每輛0.90.9萬(wàn)元。萬(wàn)元。（4）計(jì)算銷售使用過(guò)的摩托車應(yīng)納稅額；）計(jì)算銷售使用過(guò)的摩托車應(yīng)納稅額；21（5 5）購(gòu)進(jìn)貨物取得增值稅專用發(fā)票，注明支付的貨款）購(gòu)進(jìn)貨物取得增值稅專用發(fā)

18、票，注明支付的貨款6060萬(wàn)元，進(jìn)項(xiàng)稅額萬(wàn)元，進(jìn)項(xiàng)稅額10.210.2萬(wàn)元，另外支付購(gòu)貨的運(yùn)輸費(fèi)用萬(wàn)元，另外支付購(gòu)貨的運(yùn)輸費(fèi)用6 6萬(wàn)萬(wàn)元，取得運(yùn)輸公司開(kāi)具的普通發(fā)票。元，取得運(yùn)輸公司開(kāi)具的普通發(fā)票。（5）計(jì)算外購(gòu)貨物應(yīng)抵扣的應(yīng)納稅額；）計(jì)算外購(gòu)貨物應(yīng)抵扣的應(yīng)納稅額；（6 6）向農(nóng)業(yè)生產(chǎn)者購(gòu)進(jìn)免稅農(nóng)產(chǎn)品一批，支付收購(gòu)價(jià)）向農(nóng)業(yè)生產(chǎn)者購(gòu)進(jìn)免稅農(nóng)產(chǎn)品一批，支付收購(gòu)價(jià)3030萬(wàn)元，支付給運(yùn)輸單位的運(yùn)費(fèi)萬(wàn)元，支付給運(yùn)輸單位的運(yùn)費(fèi)5 5萬(wàn)元，取得相關(guān)的合法票萬(wàn)元，取得相關(guān)的合法票據(jù)。本月下旬將購(gòu)進(jìn)的農(nóng)產(chǎn)品的據(jù)。本月下旬將購(gòu)進(jìn)的農(nóng)產(chǎn)品的20%20%用于本企業(yè)職工福利用于本企業(yè)職工福利。（6）計(jì)算外購(gòu)免稅農(nóng)

19、產(chǎn)品應(yīng)抵扣的進(jìn)項(xiàng)稅額；）計(jì)算外購(gòu)免稅農(nóng)產(chǎn)品應(yīng)抵扣的進(jìn)項(xiàng)稅額；以上相關(guān)票據(jù)均符合稅法的規(guī)定，請(qǐng)按下列順序計(jì)算該以上相關(guān)票據(jù)均符合稅法的規(guī)定，請(qǐng)按下列順序計(jì)算該企業(yè)企業(yè)5 5月份應(yīng)繳納的增值稅額。月份應(yīng)繳納的增值稅額。（7 7）計(jì)算企業(yè)）計(jì)算企業(yè)5 5月份合計(jì)應(yīng)繳納的增值稅額。月份合計(jì)應(yīng)繳納的增值稅額。2223小規(guī)模納稅人應(yīng)納稅額的計(jì)算小規(guī)模納稅人應(yīng)納稅額的計(jì)算簡(jiǎn)易簡(jiǎn)易辦法辦法一、計(jì)算公式一、計(jì)算公式應(yīng)納稅額（不含稅）銷售額應(yīng)納稅額（不含稅）銷售額征收率征收率3%3%公式中的銷售額應(yīng)為不含增值稅額、含價(jià)外費(fèi)用的銷售公式中的銷售額應(yīng)為不含增值稅額、含價(jià)外費(fèi)用的銷售額。額。（不含稅）銷售額含稅銷售額（

20、不含稅）銷售額含稅銷售額（1 13%3%）24三、進(jìn)口貨物應(yīng)納增值稅的計(jì)算三、進(jìn)口貨物應(yīng)納增值稅的計(jì)算納稅人進(jìn)口貨物，按照組成計(jì)稅價(jià)格和規(guī)定稅率納稅人進(jìn)口貨物，按照組成計(jì)稅價(jià)格和規(guī)定稅率計(jì)算應(yīng)納稅額。計(jì)算應(yīng)納稅額。其計(jì)算公式為：其計(jì)算公式為：應(yīng)納進(jìn)口增值稅組成計(jì)稅價(jià)格應(yīng)納進(jìn)口增值稅組成計(jì)稅價(jià)格稅率稅率組成計(jì)稅價(jià)格關(guān)稅完稅價(jià)格關(guān)稅（消費(fèi)稅組成計(jì)稅價(jià)格關(guān)稅完稅價(jià)格關(guān)稅（消費(fèi)稅）25Click to edit title styleClick to edit title style26Click to edit title styleClick to edit title style27Click

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