英語(yǔ)班0601全18講講義

1、專題一【一、考情分析】的 專題的內(nèi)容是的，往往出現(xiàn)在計(jì)算題和綜合題中。可以單獨(dú)，也可以結(jié)合其他稅種出題。本英文測(cè)試的重點(diǎn)主要有以下幾種方式：（一）直接問稅種的應(yīng)納稅額為多少，計(jì)算金額即可。（二）針對(duì)某些事項(xiàng)問是否應(yīng)該納稅、應(yīng)該繳納哪些稅種、如何納稅、計(jì)算是否正確，或者直征收方法。（三）需要對(duì)一些方案進(jìn)行比較分析。接問【考點(diǎn)一：征稅范圍及納稅義務(wù)人】【二、專業(yè)詞匯及句型】15有形的Tangible16加工Prosing17委托方Consignor18受托方Consignee19委托Consignment20委托代銷Consignment of goods for sale21代銷貨物Goods

2、under consignment22被視為Be deemed as23從事Engage in24委托加工貨物Consigned prosing goods25受限制Be subject to26金融租賃Finanl lease27所Ownership28轉(zhuǎn)移Transfer1Value Added Tax （VAT）2征稅范圍Taxation scope3銷項(xiàng)稅Output Tax4稅率Value Added Tax rate5納稅人Taxpayer6應(yīng)稅勞務(wù)Taxable service7進(jìn)口貨物/出口貨物Imporion of goods/Exporion of goods8非應(yīng)稅項(xiàng)目t

3、axable items9交通業(yè)Transporion industry10電信業(yè)munications industry11現(xiàn)代服務(wù)業(yè)Modern service industry12銷售貨物Sales of goods13提供應(yīng)稅勞務(wù)Proviof taxable servi14應(yīng)當(dāng)Shall【三、重難點(diǎn)講解】的征稅范圍 Value added tax scope一、征稅范圍的一般規(guī)定General rule of taxation scope1.銷售或者進(jìn)口的貨物Sales or imporion of goods2.提供加工，修理修配勞務(wù)Proviof prosing, repairs

4、 and replacement servi二、征稅范圍的具體規(guī)定（一）視同銷售行為或者工商戶的下列行為，視同銷售貨物：The following activities of units or individual operators shall be deemed as sales of goods:將貨物交付其他或者個(gè)人代銷；Consignment of goods to other units or individual for sale;銷售代銷貨物；Sale of goods under consignment設(shè)有兩個(gè)以上機(jī)構(gòu)并實(shí)行核算的納稅人，將貨物從一個(gè)機(jī)構(gòu)移送其他機(jī)構(gòu)用于銷售，

5、但相關(guān)機(jī)構(gòu)設(shè)在同一縣（市）的除外；Transfer of goods from one establishment to other establishments for say ataxpayert maains two or more establishments and conducts uniform accounting, unlessthe relevant establishments are maainedhe same county （or city）；（4）將自產(chǎn)或者委托加工的貨物用于非應(yīng)稅項(xiàng)目；Use self-produced or consigned prosing

6、goods to producetaxable items;（5）將自產(chǎn)、委托加工的貨物用于集體福利或者個(gè)人消費(fèi)；Use self-produced or consigned proal consumption;sing goods for collective welfare/group welfareor（6）將自產(chǎn)、委托加工或者購(gòu)進(jìn)的貨物作為投資，提供給其他或者工商戶；Proviof self-produced, consigned prosing or purchased goods to other unitsorindividual operators as investments

7、;（7）將自產(chǎn)、委托加工或者購(gòu)進(jìn)的貨物分配給股東或者投資者；Distributing self-produced, consigned proinvestors;sing or purchased goods to shareholdersor（8）將自產(chǎn)、委托加工或者購(gòu)進(jìn)的貨物無償贈(zèng)送其他或者個(gè)人。31銷售量Sales volume32保費(fèi)Insurance premium33價(jià)外費(fèi)用Additional fee/charge34條例Provi35資產(chǎn)重組Asset restructuring3629征收Levy30關(guān)系RelationshipGiving self-produced, co

8、nsigned progifts.sing or purchased goods to others as free（二）征稅范圍的特殊規(guī)定rules of taxation scope for value-added tax銷售金銀的業(yè)務(wù)應(yīng)征收Spe（1）Saleslof gold and silver by bs shall be subject to value-added tax.（2）電力公司向發(fā)電企業(yè)收取的過網(wǎng)費(fèi),應(yīng)當(dāng)征收。Wheeling fee charged by electricshall be levied value-added tax.er company from

9、electricity generation companies（3）融資性售后回租業(yè)務(wù)中承租方出售資產(chǎn)的行為，不屬于征收范圍，不征收。heThe sales of asset activity by lessee in finanl lease back business is notscope of value-added tax, and is not levied value-added tax.（4）對(duì)從事熱力、電力、燃?xì)?、自來水等公用事業(yè)的納稅人收取的費(fèi)用，凡與貨物的銷售數(shù)量有直接關(guān)系的，征收；凡與貨物的銷售數(shù)量無直接關(guān)系的，不征收。Charging one-oee to valu

10、e-added tax taxpayer engaged in heat, electricity, gas,water and other utilities has a direct relationship with the sales volume of the goods,the one-oee ibject to value-added tax. If the fee charged has no direct relationshipwith the sales volume of the goods, it isnot collected value added tax.（5）

11、印刷企業(yè)接受委托，自行紙張，印刷有?？?hào)（CN）以及采用國(guó)際標(biāo)準(zhǔn)書號(hào)編序的For pr、報(bào)紙和雜志,按貨物銷售征收ing companies entrusted bypublishing parties, if they purchase pr bythemselves and prbooks, newsprs and magazines witity ie number （CN） andernational standard series number, value added tax shall be levied.（6）對(duì)納稅人收取的會(huì)員費(fèi)收入不征收。Membership fees co

12、llected by taxpayers are not levied value-added tax.（7）納稅人在資產(chǎn)重組過程中，通過合并、分立、出售、置換等方式，將全部或者部分實(shí)物資產(chǎn)以及與其相關(guān)聯(lián)的債權(quán)、債務(wù)和勞動(dòng)力一并轉(zhuǎn)讓給其他和個(gè)人的行為，不屬于征收范圍，其中涉及的貨物轉(zhuǎn)讓，不征收。Ifhe pros of asset restructuring, taxpayers transfer to other units andindividuals all or part of physical assets and relevant claims, liabilities, and

13、labourforce through merger, divi, sale, replacement, etc., value added tax shall not be levied,besides, the transfer of goods involved is not levied value-added tax.（8）經(jīng)批準(zhǔn)允許從事二手車經(jīng)銷業(yè)務(wù)的納稅人收購(gòu)二手車時(shí)將其辦理過戶登記到自己名下，銷售時(shí)再將該二手車過戶登記到買家名下的行為，應(yīng)征收。The activitiest taxpayers approved to engage in used cars business t

14、ransfer theownership of the cars to him when purchasing used cars and transfer the ownership of thecars to buyers when the taxpayer（9）航空企業(yè)的征稅范圍確定Determine the scope of taxationl the used cars should be levied value-added tax.for air transport entrises航空企業(yè)提供的旅客利用里程的航空服務(wù)，不征收。For air transport serviwhi

15、ch passengers usingage pos exchanged and providedby air transport entrises , the value-added tax needs not be levied航空企業(yè)已售票但未提供航空服務(wù)取得的逾期票證收入，按照航空服務(wù)征收增值稅。For the overdue tickete which the air transport entrisese sold out thetickets but without providing air transport servi, value added tax should be

16、levied inaccordance with the air transport servi.（10）以For the value-added形式贈(zèng)送的電信業(yè)服務(wù)，不征收。munications serviwhich are presentedhe form of exchanging pos,thetax shall not be levied.【考點(diǎn)二：稅率及計(jì)算】【二、專業(yè)詞匯及句型】【英文版學(xué)習(xí)】一、境內(nèi)銷售業(yè)務(wù)額的計(jì)算方法（一）境內(nèi)銷售業(yè)務(wù)應(yīng)納稅額的計(jì)算當(dāng)期應(yīng)納稅額當(dāng)期銷項(xiàng)稅額當(dāng)期進(jìn)項(xiàng)稅額Value added tax payable for the period Output

17、taxthe periodfor the period Input taxfor當(dāng)期銷項(xiàng)稅額不含稅銷售額稅率Output tax for the period Sales amount excluding VAT VAT rate14成本利潤(rùn)率Profit ratio of cost15抵扣Deduction16憑證17免稅Taxfree18價(jià)Acquisition price19擁利Be entitled to20轉(zhuǎn)出Transfer out21關(guān)稅Customs duty22進(jìn)口/出口Import/Export23國(guó)內(nèi)的Domestic24絕對(duì)值A(chǔ)bsolute value25稅收返還Ta

18、x rebate26稅收抵扣Tax deduction27免稅Tax exemption28開具Ie1稅率Value added tax rate （VAT rate）2銷項(xiàng)稅額Output tax3進(jìn)項(xiàng)稅額Input tax4不包括Excluding5匯款Remittance6Transporion7折扣銷售Discount sale8銷售折扣Sales discount9銷售折讓Sales allowance10以舊換新Tradein11以物易物Barter12押金Deit13過期Overdue應(yīng)納稅額不含稅銷售額征收率Valueadded tax payable Sales amount

19、 excluding VAT Leviable rate（二）應(yīng)稅銷售額的確定The determination of taxable sales amount的應(yīng)稅銷售額，是指納稅人銷售貨物或者提供應(yīng)稅勞務(wù)而向方收取的全部?jī)r(jià)款和價(jià)外費(fèi)用。凡價(jià)外費(fèi)用，無論以什么名目收取，也無論其會(huì)計(jì)制度如何核算，均應(yīng)并入銷售額計(jì)算應(yīng)納稅額。The taxable sales amount of valueadded tax refers to the total sales amount and othercharges collected from the purchasers on selling goo

20、ds or providing taxable servi.Other charges should be included in sales amount to calculate taxable sales amount,no matter 1.Otherwhat items they charged應(yīng)稅銷售額的價(jià)外費(fèi)用charges are not treatedor how they are accounted for in accounting system.as taxable sales amount稅額。purchasers.（1）納稅人向方收取的Valueadded tax

21、charged from受托加工應(yīng)征消費(fèi)稅的消費(fèi)品所代收代繳的消費(fèi)稅。Consumption tax collected and remitted for the taxable consumer goods consigned for sing銷售方墊付的同時(shí)符合以下條件的運(yùn)費(fèi)：proThe freight承運(yùn)部門的a.Transport is handed over by sellers in advanced and meets the following conditions:費(fèi)用開具給方的；ionfrom carriers is i方的ed to the buyer;納稅人將該項(xiàng)轉(zhuǎn)交

22、給b.Taxpayers transfer theto the buyer.【提示】2013 年 8 月后，不同時(shí)符合上述條件而收取的運(yùn)費(fèi)，如果分開核算，也不直接作為銷售貨物的價(jià)外費(fèi)用核算，而是單獨(dú)按 11%的稅率計(jì)算繳納。TipStarting from August 2013, transporion chargest does not meet the aboveconditions are not treated as other charges of sale of goods if being calculated separay,rathern it is accounted f

23、or separay at 11% to compute and pay VAT.（4）符合條件的代為收取的性基金或者行政事業(yè)性。Eligibleernmental fund or administrative and institutional fee collected on behalfof other entities.（5）納稅人銷售貨物的同時(shí)保險(xiǎn)而向者收取的保險(xiǎn)費(fèi)，以及從事汽車銷售的納稅人向方收取的代方繳納的車輛購(gòu)置稅、牌照費(fèi)。For taxpayercompany, and taxpayerling goods and collecting insurance premium o

24、n behalf of insuranceling cars and collecting vehicle purchase tax and license feeon behalf on others, the insurance premium, vehicle purchase tax and license fee.2.幾種特殊銷售行為下的銷售額The sales amount under spe（1）折扣方式銷售：折扣銷售：折扣額在同一張l saleivities金額欄中分別注明，可以從銷售額中扣減。Discount sale: if the discount amount is i

25、ndicated on the amount column of the same, it can be deducted from sales amount.實(shí)物折扣，則該實(shí)物款額不能從貨物銷售額中減除，且該實(shí)物應(yīng)按條例“視同銷售貨物”中的“贈(zèng)送他人”計(jì)算征收。Discount on physical goods, the amount of physical goods should not be deducted fromsales amount, and it should be levied Vdeemed as sales of goods.cording to donating

26、to others of VAT provi銷售折扣：折扣額不得從銷售額中減除，需要全額計(jì)稅。Sales discount: discount amount shall not be deducted from sales amount. The VAT shall be calculated based on the total sales amount.銷售折讓：折讓額可以從銷售額中減除。Sales allowance: the allowance amount can be deducted from sales amount.（2）以舊換新：金銀首飾：按銷售方實(shí)際收取的不含的全部?jī)r(jià)款征

27、收。Trade in: Gold, silver and jewellery: the VAT shall be calculated based on all actualamount the taxpayers collected, but excluding the VAT.非金銀首飾：應(yīng)按新貨物的同期確定銷售額，不得扣減舊貨物的收購(gòu)價(jià)格。Goods othern gold, silver and jewellery: the sales amount shall be determinedaccording to the selling price of the same new go

28、ods price of old goods shall not be deducted.（3）還本銷售：銷售額不得扣除還本支出。he same period, and the procurementRepayment of principal selling: the principal repayment shall not be deducted from thesales revenue.（4）以物易物：雙方同作購(gòu)進(jìn)和銷售處理；進(jìn)項(xiàng)稅必須憑抵扣。Barter: barter should be treated as purchasing and selling by all parti

29、es. Inputtax shall only be deducted according to the spe（5）有關(guān)包裝物押金l VAT.Deit of packaging納稅人為銷售貨物而出租出借包裝物收取的押金，單獨(dú)記賬核算的，時(shí)間在 1 年以內(nèi)，又未過期的，不并入銷售額征稅，但對(duì)因逾期未收回包裝物不再退還的押金，應(yīng)按所包裝貨物的適用稅率計(jì)算銷項(xiàng)稅額。Taxpayer collects de it on the packing lent for the pur e of sales of goods, ifit is recorded separay, it should not b

30、e includedo sales revenue to calculate taxon the conditionst it is withie year and not expired, but for those packing goods,the deit not refunded when due, the output tax should be calculated based on theapplication tax rate on packing goods.3.組成計(jì)稅價(jià)格的公式：組成計(jì)稅價(jià)格成本（1成本利潤(rùn)率）Comite assessable amount Cost

31、X （1 Profit ratio of cost）屬于應(yīng)征消費(fèi)稅的貨物，其組成計(jì)稅價(jià)格中應(yīng)加計(jì)消費(fèi)稅額。Foodbject to consumption tax, the comite assessable prihall includeconsumption tax.組成計(jì)稅價(jià)格成本（1成本利潤(rùn)率）消費(fèi)稅稅額Comite assessable amountCost （1 Profit ratio of cost）Consumption tax或：組成計(jì)稅價(jià)格成本（1成本利潤(rùn)率） （1消費(fèi)稅稅率）Or: Comrate）ite assessable amountCost （1 Profit

32、ratio of cost）/ （1Consumptiontax（三）一般納稅人進(jìn)項(xiàng)稅額的確定The determination of input tax of general taxpayers準(zhǔn)予從銷項(xiàng)稅額中抵扣的進(jìn)項(xiàng)稅額，需要考慮兩個(gè)：一是憑證條件，二是時(shí)間條件。When determining the input taxt can be deducted from the output tax, we need considertwofactors: one isand the other is time.1.進(jìn)項(xiàng)稅額準(zhǔn)予抵扣的憑證條件The conditions for thest

33、can be used for input tax deduct納稅人購(gòu)進(jìn)貨物或應(yīng)稅勞務(wù)而向銷售方支付的進(jìn)項(xiàng)稅額，必須憑合法的扣稅憑證才能抵扣。稅定的扣稅憑證有：、完稅憑證、免稅農(nóng)產(chǎn)品的收購(gòu)。Input tax paid by taxpayers who purchase goods or taxable servicaly be deductedvia legitimates. Thes allowed by tax law include: spel VATof, tax payment receipts obtained from the customs office, the purc

34、hasetax free agricultural products.另外，自 2012 年 7 月 1 日起，以購(gòu)進(jìn)農(nóng)產(chǎn)品為原料生產(chǎn)銷售液體乳及乳制品、酒及、植物油的一般納稅人，納入農(nóng)產(chǎn)品進(jìn)項(xiàng)稅額核定扣除試點(diǎn)范圍，其購(gòu)進(jìn)農(nóng)產(chǎn)品無論是否用于生產(chǎn)上述產(chǎn)品，進(jìn)項(xiàng)稅額均按照核定扣除試點(diǎn)實(shí)施辦法抵扣，不再憑抵扣憑證抵扣；In addition, since July 1, 2012, tpurchase of agricultural products for the products, wine and alcohol, vegetable oileral taxpayer of valueadde

35、d tax with theproduction and sale of liquid milk and dairy, is includedo agricultural input VATdeduction pilot scope. The VAT input tax for the purchase of agricultural products no matterwhether or not for the production of the above products, should be deducted in accordancewith the implemen.ion me

36、thod of thlot deduction, and not deducted by the VAT credit其他納稅人購(gòu)進(jìn)農(nóng)產(chǎn)品，以及試點(diǎn)納稅人購(gòu)進(jìn)除農(nóng)產(chǎn)品以外的貨物、勞務(wù)和應(yīng)稅服務(wù)，進(jìn)項(xiàng)稅額仍按現(xiàn)行規(guī)定抵扣。For other taxpayers with the purchase of agricultural products, as well as pilottaxpayers purchasing goods othern agricultural products, serviand taxable servi,the amount of input VAT should

37、 be dedcuted accordingtothe existing provis.注意，2013 年 8 月后，境內(nèi)一般納稅人接受或者個(gè)人提供的應(yīng)稅服務(wù)，按照規(guī)定應(yīng)當(dāng)扣繳，準(zhǔn)予從銷項(xiàng)稅額中抵扣的進(jìn)項(xiàng)稅額為從稅收繳款憑證（簡(jiǎn)稱稅收繳款憑證）上注明的或者額。人取得的解繳的Note: From August 2013, domestic general VAT taxpayers who accept taxable servifromoverseas units or individual shall be levied VAT. Approved deducted input tax am

38、ount fromoutput tax amount is VAT amount which is obtained from tax authority or agent, remit taxamount and indicated on tax paymentof the Peoples（Referredto as tax payment2.進(jìn)項(xiàng)稅額準(zhǔn)予抵扣的時(shí)間）The time for approved input tax to be deducted一般納稅人取得 2010 年 1 月 1 日以后開具的機(jī)關(guān)辦理認(rèn)證，并在認(rèn)證通過的次月申報(bào)期內(nèi)，向主管,應(yīng)在開具之日起 180 日內(nèi)到稅

39、務(wù)申報(bào)抵扣進(jìn)項(xiàng)稅額。s ied after January 1,2010 shouldGeneral taxpayers who obtain spel VATgo through the authentication procedures within 180days after theis ied andapply for input tax deduction 3.進(jìn)項(xiàng)稅轉(zhuǎn)出The transfer out of input taxhe next reporting period.計(jì)算抵扣，一般企業(yè)（農(nóng)產(chǎn)品進(jìn)項(xiàng)稅額核定情形除外）收購(gòu)農(nóng)產(chǎn)品計(jì)入成本的是收購(gòu)金額（113%），所以在得知成本的

40、情況下，計(jì)算進(jìn)項(xiàng)稅額轉(zhuǎn)出時(shí)要還原為收購(gòu)金額,然后再乘以稅率，即成本（113%）13%。轉(zhuǎn)出的進(jìn)項(xiàng)稅與購(gòu)入時(shí)抵扣的進(jìn)項(xiàng)稅是一致的。When calculating the deduction amount, the cost of agricultural products purchased bygeneral entrises （except for the case when the input tax of agricultural products is verified and determined） should be the acquisition amount（113%）. W

41、hen calculatinginput tax transferred out under the situationt cost is known, the value should bereversed to the acquisition amount and then multipd by the tax rate i.e. Cost/ （113%）13%.The input tax transferred out equals to the input tax deducted.二、進(jìn)口業(yè)務(wù)稅額的計(jì)算方法The calculation method of valueadded ta

42、x for imporion business進(jìn)口貨物的組成計(jì)稅價(jià)格的公式為：The formula for the calculation of com is as follows:組成計(jì)稅價(jià)格關(guān)稅完稅價(jià)格關(guān)稅消費(fèi)稅ite assessable amount of the imported goodsComite assessable value Customs dutiable value Customs duty Consumptiontax應(yīng)納（關(guān)稅完稅價(jià)格關(guān)稅消費(fèi)稅）17%（或 13%）Valueadded tax payable （Customs dutiable value Cu

43、stoms duty Consumption tax）17% （or13%）三、出口貨物退稅額的計(jì)算方法Computing method of tax rebate on exported goods（一）企業(yè)當(dāng)期無購(gòu)進(jìn)免稅原材料The entrise does not buy taxexempt raw materials for the period 不得免征計(jì)算出口貨物當(dāng)期和抵扣稅額（A）：A當(dāng)期出口貨物離岸價(jià)外匯如征稅率等于退稅率的,則 A0牌價(jià) （出口貨物征稅率出口貨物退稅率）Computing the taxt shall not be exempted and deducted

44、for the exported goods （A）:A FOB of exported goods for the period Listed RMB rate of exchange （Leviable rate of exported goodsRebate rate of exported goods）If the leviable rate is equal to rebate rate, A0計(jì)算當(dāng)期應(yīng)納稅額或當(dāng)期期末留抵稅額（B）：B當(dāng)期內(nèi)銷貨物的銷項(xiàng)稅額 當(dāng)期進(jìn)項(xiàng)稅額當(dāng)期不得免和抵的稅額（A）上期留抵稅額如 B0,則不退稅;如 B0，B 的絕對(duì)值就是“當(dāng)期期末留抵稅額”，可以退

45、稅。Computing tax payable for the current period or ending remaining deduct amount forthecurrent period（B）:B The output tax of the goods sold for the current period Input tax for the currentperiodTax amount which is not exempted or deducted for the current period （A）Taxdeduct remained from last period

46、If B0, no tax is refunded; if B rebate amount ofexemption and deduction for the current period （C）,then the rebate amount for the current period （D） rebate amount of exemption and deduction for the current period （C）; tax exemption and deduction amount for the current period（E）0.（二）企業(yè)當(dāng)期有購(gòu)進(jìn)免稅原材料The e

47、ntrise buys taxexempt raw materials for the period計(jì)算當(dāng)期不得免征和抵扣稅額的“抵減額（A）”：A免稅購(gòu)進(jìn)原材料價(jià)格（出口貨物征稅率出口貨物退稅率）Computing the “Deductible amount（A）”for the taxdeductedt shall not be exempted and（A） The price of the taxexempt raw materials （Leviable rate of exported goodsRebate rate of exported goods）計(jì)算當(dāng)期不得免征和抵扣稅

48、額（B）：B出口貨物離岸價(jià)外匯扣稅額抵減額（A）如征稅率等于退稅率，則B0。牌價(jià)（出口貨物征稅率出口貨物退稅率）不得免征和抵Computing the tax（B）:t shall not be exempted and deducted for the current periodBFOB of exported goods Listed RMB rate of exchange （Leviable tax rate of exported goodsRebate rate of exported goods） The deductible amount for the tax shall

49、not be exempted and deducted（A）If the leviable rate is equal to rebate rate, B0計(jì)算當(dāng)期應(yīng)納稅額或當(dāng)期期末留抵稅額（C）tComputing tax payable for the current period or ending remaining deduct amount for the current periodC當(dāng)期內(nèi)銷貨物的銷項(xiàng)稅額（當(dāng)期進(jìn)項(xiàng)稅額當(dāng)期不得免征和抵扣稅額 B）上期留抵稅額如當(dāng)期應(yīng)納稅額（C）0，則不退稅；如當(dāng)期應(yīng)納稅額（C）0，則可以退稅，C 的絕對(duì)值就是當(dāng)期期末留抵稅額。C The ou

50、tput tax of the goods sold for the current period （Input tax for the current period the tax t shall not be exempted and deducted for the current period B） Tax deduct remained from last periodIf the tax payable for the current period（C）0,no tax is refunded; if the tax payablefor the current period（C）

51、 computing the rebateamount of exemption and deduction for the current period （D）,then the rebate amount for the current period （E）rebate amount of exemption and deduction for the current period（D）;the tax exemption and deduction amount for the current period0.【考點(diǎn)三：【詞匯】抵扣&稅收】1接受應(yīng)稅勞務(wù)Receive taxable s

52、ervice2負(fù)擔(dān)的Borne3注明Indicate4扣稅憑證VAT credit5進(jìn)口繳款書Import VAT payment receipt6可抵扣的進(jìn)項(xiàng)稅Deductible input tax7損失Abnormal loss8消費(fèi)Consume9小規(guī)模納稅人Small-scale taxpayers10簡(jiǎn)易方法Simplified method11調(diào)整Adjustment抵扣一、下列進(jìn)項(xiàng)稅額準(zhǔn)予從銷項(xiàng)稅額中抵扣：. The amount of input taxt can be deducted from the output tax, which shall berestricte

53、d to the amount of VAT payable as indicated on the following VAT credit（扣稅憑證）：（一）從銷售方取得的 . VAT indicated on上注明的l VAT額。s obtained from the sellers；the spe進(jìn)口（二）從取得的繳款書上注明的額。. VAT indicated on the import VAT payment receipts obtained from the customs office.（三）購(gòu)進(jìn)農(nóng)產(chǎn)品（核定扣除情況除外），除取得或者進(jìn)口繳款書外，按照農(nóng)產(chǎn)品收購(gòu)或者銷售上注明

54、的農(nóng)產(chǎn)品買價(jià)和 13%的扣除率計(jì)算的進(jìn)項(xiàng)稅額。 . The input tax for the purchasing of agricultural products （excluding the caseof deduction verified and determined） is calculated based on a deemed deduction rate at13% on the actual purchasing price, except obtaining the spel VAT import VAT payment receipt.進(jìn)項(xiàng)稅額計(jì)算公式：The form

55、ula for calculating the input tax is as follows：進(jìn)項(xiàng)稅額買價(jià)扣除率Input tax Purchasing price x Deduction rateor customs另外，注意農(nóng)產(chǎn)品進(jìn)項(xiàng)稅額核定辦法In addition, please note the method of verifying and determining the input VAT of agricultural products.（1）以購(gòu)進(jìn)農(nóng)產(chǎn)品為原料生產(chǎn)貨物：Production of goods with purchasing agricultural prod

56、ucts as material;投入產(chǎn)出法：參照簡(jiǎn)稱農(nóng)產(chǎn)品單耗數(shù)量）Input-output method:consumed by selling unit、行業(yè)標(biāo)準(zhǔn)確定銷售數(shù)量貨物耗用外購(gòu)農(nóng)產(chǎn)品的數(shù)量（以下Determine thety goodsty of purchased agricultural products（hereinafter referred to as thety ofagricultural products unit consumption）standards.according to the national standards and industry當(dāng)期允許

57、抵扣農(nóng)產(chǎn)品進(jìn)項(xiàng)稅額當(dāng)期農(nóng)產(chǎn)品耗用數(shù)量農(nóng)產(chǎn)品平均除率）單價(jià)扣除率/（1扣Input tax of deductible agricultural products of current period ty ofagricultural products consumed in current period x average purchase unit price of agricultural products x deduction rate /（1 deduction rate ）當(dāng)期農(nóng)產(chǎn)品耗用數(shù)量當(dāng)期銷售貨物數(shù)量（不含采購(gòu)除農(nóng)產(chǎn)品以外的半成品生產(chǎn)的貨物數(shù)量）農(nóng)產(chǎn)品單耗數(shù)量ty of ag

58、ricultural products consumed in current period=ty of goods soldin current period （excludingty of goods produced by purchasing goods-in-prosothern agricultural products） X unit consumptionty of agricultural products成本法：依據(jù)試點(diǎn)納稅人年度會(huì)計(jì)核算資料，計(jì)算確定耗用農(nóng)產(chǎn)品的外購(gòu)金額占生產(chǎn)成本的比例（以下簡(jiǎn)稱農(nóng)產(chǎn)品耗用率）Cost method: On the basis of thl

59、ot taxpayer annual accounting data, calculate anddetermine the proportion of the purchased amount of agricultural products consumed onproduction cost（hereinafter referred to as the consumption rate of agricultural products）.12放棄Give up當(dāng)期允許抵扣農(nóng)產(chǎn)品進(jìn)項(xiàng)稅額當(dāng)期主營(yíng)業(yè)務(wù)成本農(nóng)產(chǎn)品耗用率扣除率/（1扣除率）Input tax of deductible agri

60、cultural products of current period cost of sales from principal activities of current period x consumption rate of agricultural products x deduction rate /（1 deduction rate ）農(nóng)產(chǎn)品耗用率上年投入生產(chǎn)的農(nóng)產(chǎn)品的外購(gòu)金額/上年生產(chǎn)成本Consumption rate of agricultural products purchase amount of agriculture productsinputo productio