增值稅稅負(fù)率計(jì)算表(轉(zhuǎn))

增值稅稅負(fù)率計(jì)算表（轉(zhuǎn)）,,,,,,,,,,,,,,,,

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,,2010年度,1月份,2月份,3月份,4月份,5月份,6月份,7月份,8月份,9月份,10月份,11月份,12月份,2010年合計(jì),

序號(hào),項(xiàng)目,說(shuō)明,金額,金額,金額,金額,金額,金額,金額,金額,金額,金額,金額,金額,金額,備注

1,本期營(yíng)業(yè)收入總額,1=2+3,"1,145,982.90","752,379.48","1,095,798.29","1,585,023.38","1,290,383.38","953,982.90","3,648,019.72","4,243,877.40","3,093,039.37","3,145,620.10","6,088,119.47","8,492,290.79","35,534,517.18",包括應(yīng)納增值稅的所有收入項(xiàng)目

2,本期出口業(yè)務(wù)收入總額,2,0.00,0.00,0.00,0.00,0.00,0.00,"2,289,722.29","3,385,292.79","1,846,287.24","2,711,656.86","4,932,905.84","5,351,336.19","20,517,201.21",包括出口主營(yíng)業(yè)務(wù)收入和出口其他業(yè)務(wù)收入中的應(yīng)稅項(xiàng)目

3,本期內(nèi)銷(xiāo)業(yè)務(wù)收入總額,3,"1,145,982.90","752,379.48","1,095,798.29","1,585,023.38","1,290,383.38","953,982.90","1,358,297.43","858,584.61","1,246,752.13","433,963.24","1,155,213.63","3,140,954.60","15,017,315.97",包括內(nèi)銷(xiāo)主營(yíng)業(yè)務(wù)收入和內(nèi)銷(xiāo)其他業(yè)務(wù)收入中的應(yīng)稅項(xiàng)目

4,出口業(yè)務(wù)退稅率,4,15%,15%,15%,15%,15%,15%,15%,15%,15%,15%,15%,15%,15%,查退稅率表得知

5,本期累計(jì)不得抵扣進(jìn)項(xiàng)稅額,5=2*（“17%”-4）,0.00,0.00,0.00,0.00,0.00,0.00,"15,324.47","19,670.05","20,521.13","7,004.04","87,537.54","90,516.55","284,085.03",應(yīng)與增值稅申報(bào)本欄目對(duì)上或根據(jù)申報(bào)表直接填寫(xiě)

6,期初留抵稅額,6,0.00,0.00,0.00,0.00,0.00,"16,394.11","116,446.51","163,234.27","250,653.38","367,993.48","564,371.24","359,627.68",0.00,根據(jù)增值稅申報(bào)表該欄目直接填寫(xiě)

7,本期累計(jì)進(jìn)項(xiàng)稅額,7,"137,782.26","90,607.92","131,025.43","198,127.19","235,759.28","262,229.50","308,168.31","281,414.29","349,809.10","277,155.55","79,180.35","552,297.38","2,903,556.56",根據(jù)增值稅申報(bào)表該欄目直接填寫(xiě)

8,本期累計(jì)銷(xiāo)項(xiàng)稅額,8,"194,817.10","127,904.52","186,285.71","269,453.98","219,365.17","162,177.10","230,910.57","145,959.39","211,947.87","73,773.75","196,386.37","533,962.24","2,552,943.77",根據(jù)增值稅申報(bào)表該欄目直接填寫(xiě)

9,本期應(yīng)繳增值稅,9=8-7-6+5,"57,034.84","37,296.60","55,260.28","71,326.79","-16,394.11","-116,446.51","-178,379.78","-279,019.12","-367,993.48","-564,371.24","-359,627.68","-287,446.27","-66,527.76",必須與增值稅申報(bào)表相關(guān)欄目對(duì)上

10,簡(jiǎn)單計(jì)算的增值稅稅負(fù)率,10=（9+2*4）/1,4.98%,4.96%,5.04%,4.50%,-1.27%,-12.21%,4.53%,5.39%,-2.94%,-5.01%,6.25%,6.07%,8.47%,

11,期初存貨余額,11,,,,,,,,,,,,,,根據(jù)資產(chǎn)負(fù)債表年初數(shù)填寫(xiě)

12,期末存貨余額,12,,,,,,,,,,,,,,根據(jù)資產(chǎn)負(fù)債表期末數(shù)填寫(xiě)

13,暫估應(yīng)付款期初余額,13,,,,,,,,,,,,,,根據(jù)有關(guān)的明細(xì)賬填寫(xiě)

14,暫估應(yīng)付款期末余額,14,,,,,,,,,,,,,,根據(jù)有關(guān)的明細(xì)賬填寫(xiě)

15,存貨凈增加額,15=（12-14）-（11-13）,,,,,,,,,,,,,,

16,本期累計(jì)主營(yíng)業(yè)務(wù)成本總額,16,,,,,,,,,,,,,,根據(jù)利潤(rùn)表主營(yíng)業(yè)務(wù)成本+其他業(yè)務(wù)成本有關(guān)項(xiàng)目匯總

17,本期毛利/成本之比,17=（1-16）/16,,,