企业税收是如何进行计算
Taxis an important means for the country to achieve redistribution, andcorporate tax is also a key link in the business process, such as themore common consumption tax, business tax, corporate income tax,value-added tax, etc., but how are these taxes calculated?
税收是国家实现再分配的重要手段，而企业税收也是企业经营过程中的关键环节，如比较常见的消费税、营业税、企业所得税、增值税等，但这些税收是怎么进行计算的?
I.Value-added Tax
一、增值税
1.General taxpayers
1.一般纳税人
Taxpayable = Output tax - Input tax
应纳税额=销项税额—进项税
OutputTax = Sales x Tax rate The tax rate here is 17%
销项税额=销售额×税率此处税率为17%
Componentassessable price = cost x (1+ cost margin)
组成计税价格=成本×(1+成本利润率)
Componentassessable price = cost ×(1+ cost margin)÷(1 -consumption tax rate)
组成计税价格=成本×(1+成本利润率)÷(1—消费税税率)
Inputtax of prohibited deducters = total input tax of the month ×(totalof sales of tax-free items and turnover of non-taxable items in themonth ÷ total sales and turnover of the month)
禁止抵扣人进项税额=当月全部的进项税额×(当月免税项目销售额，非应税项目营业额的合计÷当月全部销售，营业额合计)
2.Imported goods
2.进口货物
Taxpayable = component assessable price x tax rate
应纳税额=组成计税价格×税率
Componentassessable Price = Customs value + Customs duty (+ consumption tax)
组成计税价格=关税完税价格+关税(+消费税)
3.Small-scale taxpayers
3.小规模纳税人
Taxpayable = sales x levy rate
应纳税额=销售额×征收率
Sales= tax sales ÷(1+ levy rate)
销售额=含税销售额÷(1+征收率)
Ii.Consumption Tax
二、消费税
1.General situation:
1.一般情况：
Taxpayable = sales amount x tax rate
应纳税额=销售额×税率
Salesexcluding tax = sales including tax ÷(1+ VAT rate or levy)
不含税销售额=含税销售额÷(1+增值税税率或征收率)
Componentassessable price =(cost + profit)÷(1 - consumption tax rate)
组成计税价格=(成本+利润)÷(1—消费税率)
Componentassessable price = cost ×(1+ cost margin)÷(1 -consumption tax rate)
组成计税价格=成本×(1+成本利润率)÷(1—消费税税率)
Componentassessable price =(material cost + processing fee)÷(1 -Consumption tax rate)
组成计税价格=(材料成本+加工费)÷(1—消费税税率)
Compositionassessable price =(customs value + customs duty)÷(1 -Consumption tax rate)
组成计税价格=(关税完税价格+关税)÷(1—消费税税率)
2.Levy by quantity
2.从量计征
Taxpayable = sales quantity x unit tax
应纳税额=销售数量×单位税额
Iii.Customs Duties
三、关税
1.Levying taxes on value
1.从价计征
Taxpayable = quantity of taxable imported goods × unit customsvalue × applicable tax rate
应纳税额=应税进口货物数量×单位完税价×适用税率
2.Levy by quantity
2.从量计征
Taxpayable = Quantity of taxable imported goods x tariff unit tax
应纳税额=应税进口货物数量×关税单位税额
3.compoundlevy
3.复合计征
Taxpayable = quantity of taxable imported goods × unit duty amount+ quantity of taxable imported goods × unit duty value ×applicable tax rate
应纳税额=应税进口货物数量×关税单位税额+应税进口货物数量×单位完税价格×适用税率
4.Enterprise income tax
四、企业所得税
Taxableincome = Total income - amount allowed for deduction
应纳税所得额=收入总额—准予扣除项目金额
Taxableincome = total profit + tax adjustment increase - tax adjustmentdecrease
应纳税所得额=利润总额+纳税调整增加额—纳税调整减少额
Taxpayable = taxable income x tax rate
应纳税额=应纳税所得额×税率
Monthlyadvance payment = monthly taxable income ×25%
月预缴额=月应纳税所得额×25%
Monthlytaxable income = taxable income of the previous year x 1/12
月应纳税所得额=上年应纳税所得额×1/12