Qujing industrial and commercial registration: a complete collection of tax laws and tax calculation formulas

I. value-added tax

1, general taxpayer

Taxable amount = output tax-input tax

Output tax = sales × tax rate The tax rate here is 17%.

Taxable value of components = cost ×( 1+ cost profit rate)

Taxable value of components = cost ×( 1+ cost profit rate) ÷( 1- consumption tax rate).

2. Imported goods

Taxable amount = component taxable amount × tax rate

Taxable value of composition = dutiable price+customs duty (+consumption tax).

3. Small scale taxpayers

Taxable amount = sales × collection rate

Sales = sales including tax ÷( 1+ collection rate)

Second, consumption tax.

1, in general:

Taxable amount = sales × tax rate

Sales excluding tax = sales including tax ÷( 1+ VAT rate or collection rate)

Taxable value of components = (cost+profit) ÷( 1- consumption tax rate)

Taxable value of components = cost ×( 1+ cost profit rate) ÷( 1- consumption tax rate).

Taxable value of components = (material cost+processing fee) ÷( 1- consumption tax rate).

Taxable value of composition = (dutiable price+tariff) ÷( 1- consumption tax rate).

2. Specific collection

Taxable amount = sales quantity × unit tax amount

Three. tariff

1, ad valorem tax

Taxable amount = number of taxable imported goods × unit duty-paid price × applicable tax rate

2. Specific collection

Taxable amount = quantity of taxable imported goods × tax amount of customs unit.

3. Compound counting

Taxable amount = number of taxable imported goods × customs unit tax amount+number of taxable imported goods × unit duty paid price × applicable tax rate.

Four. business income tax

Taxable income = total income-allowable deduction of project amount.

Taxable income = total profit+tax adjustment increase-tax adjustment decrease

Taxable amount = taxable income × tax rate

Monthly advance payment = monthly taxable income ×25%

Monthly taxable income = taxable income of the previous year ×112

Verb (abbreviation for verb) Personal income tax:

1, wage income:

Taxable amount = taxable income × use tax rate-quick deduction

2, the remuneration income:

Taxable amount = taxable income × use tax rate × (1-30%)

3. Other income:

Taxable amount = taxable income × use tax rate

Intransitive verbs Other taxes

1, urban land use tax

Annual tax payable = taxable land area (square meter) × use tax rate

2. Real estate tax

Annual tax payable = original value of taxable property ×( 1- deduction ratio )×1.2%.

Or annual tax payable = rental income × 12%

3. Resource tax

Annual tax payable = tax amount × unit tax amount

4. Land value-added tax

Value-added tax = real estate transfer income-deduction items

Taxable amount = ∑ (value-added amount of each file of land × applicable tax rate)

5. Deed tax

Tax payable tax basis × tax rate

Calculation formula of tax payable

I. Calculation method of value-added tax

1, direct tax law

VAT payable: = VAT amount × VAT rate

Value-added amount = salary+interest+rent+profit+other value-added items-total sales value of goods-amount of goods purchased by legal deduction items.

2. Indirect tax method

Tax Deducted = Deducted Amount of Deducted Items × Deducted Tax Rate

(1) purchase tax deduction method

Tax deduction = amount of tax deduction items purchased in this period × tax deduction rate+amount of tax collected and remitted by the trustee.

(2) actual consumption deduction tax law

Tax deduction = actual consumption deduction amount in this period × tax deduction rate+tax collected and remitted by the trustee.

Two. Value-added tax payable by ordinary taxpayers

Value-added tax payable by general taxpayers = current output tax-current input tax

1, output tax = sales × tax rate

Sales = sales including tax /( 1+ tax rate)

Taxable value of components = cost ×( 1+ cost profit rate)

2. Input tax

Non-deductible input tax = total input tax in the current month × total sales of tax-exempt items and non-tax-exempt items in the current month/total sales and turnover in the current month.

Value added tax payable by small-scale taxpayers

Value-added tax payable by small-scale taxpayers = sales × collection rate

Sales = sales including tax /( 1+ collection rate)

Sales = income including tax (1+ VAT rate)

Value-added tax payable on imported goods.

Value-added tax payable on imported goods = component taxable value × tax rate.

Composition taxable value = duty-free price+tariff+consumption tax.

consumption tax

1, calculation of ad valorem tax rate

Consumption tax payable on ad valorem = sales × tax rate

(1), sales of taxable consumer goods = sales including VAT /( 1+ VAT rate or collection rate)

(2) Taxable value of composition = (cost+profit) /( 1- consumption tax rate)

(3) Taxable value of components = (material cost+processing fee) /( 1- consumption tax rate).

(4) taxable value = duty paid price+customs duty+consumption tax payable.

(5) Taxable value = (duty paid price+tariff) /( 1- consumption tax rate).

2, from the engineering quota calculation

Consumption tax payable calculated by quantitative quota method = sales quantity × unit amount.

business income tax

Taxable amount = taxable income × tax rate

Taxable income = total income-deductible item amount

Taxable income = total profit+(-) amount of tax adjustment items

Total profit = total income-costs, expenses and losses

1, formula of taxable income of industrial enterprises

Taxable income of industrial enterprises = total profit+(-) amount of tax adjustment items

Total profit = operating profit+investment income+non-operating income-non-operating expenditure

Operating profit = product sales profit+other business profit-management expenses-financial expenses

Product sales profit = product sales revenue-product sales cost-product sales expenses-product sales tax and surcharges.

Other business profits = other business income-other business costs-other sales taxes and surcharges

Cost of finished products in this period = opening balance of self-made semi-finished products+product cost accounting in this period-ending balance of self-made semi-finished products.

Product cost accounting in this period = materials+wages+manufacturing expenses.

2. Formula of taxable income of commodity circulation enterprises

Taxable income = total profit+(-) amount of tax adjustment items

Total profit = operating profit+investment income+non-operating income-non-operating expenditure

Operating profit = main business profit+other business profit-management expenses-financial expenses-exchange loss

Profit from main business = profit from commodity sales+income from purchasing and selling on a commission basis.

Profit from commodity sales = net sales-cost of commodity sales-operating expenses-sales tax and surcharges.

Net sales of goods = sales revenue of goods-sales discounts and allowances

3. Formula of taxable income of catering enterprises

Taxable income = total profit+(-) amount of tax adjustment items

Total profit = operating profit+investment income+non-operating income-non-operating expenditure

Operating profit = operating profit+incidental business income-incidental business cost

Operating profit = operating income-operating costs-operating expenses-operating taxes and surcharges

Operating cost = inventory balance of materials and semi-finished products at the beginning of the period+amount of purchased materials and commodities in the current period-inventory balance of materials, semi-finished products and finished products at the end of the period.

individual income tax

1, salary income

Personal income tax payable on wages and salaries = water income payable × applicable tax rate-quick deduction

Taxable income = monthly income -800

Taxable amount = taxable income × applicable tax rate-quick deduction

Taxable income = (income excluding tax-quick deduction) /( 1- tax rate)

2. Individual industrial and commercial households

Income tax payable = taxable income × applicable tax rate-quick deduction

(1) Convert the accumulated taxable income of the current month into the annual taxable income.

Annual taxable income = cumulative taxable income in the current month × 12/ cumulative operating months in the current month.

(2) Calculate the annual income tax payable.

Annual income tax payable = annual taxable income × applicable tax rate-quick deduction

(3) Calculate the accumulated income tax payable in the current month.

Income tax payable in the current month = annual income tax payable × cumulative operating months in the current month/12.

(4) Calculate the income tax payable this month.

Income tax payable this month = accumulated income tax payable this month-accumulated income tax paid.

3. royalty income

Payable income tax = taxable income ×20%×( 1-30%)

= taxable income ×20%×70%

4. Income from remuneration for labor services

(1) When the primary income is less than 20,000 yuan,

Income tax payable = taxable income ×20%

(2) When the primary income is 20,000 ~ 50,000 hours.

Income tax payable = taxable income ×20%+ taxable income ×20%×50%

= taxable income × (20%+ 10%)

(3) When the one-time income exceeds 50,000.

Income tax payable = taxable income× 20%+taxable income× 20 %×100%

= taxable income × (20%+20%)

5. Transfer of property

Income tax payable on property transfer = taxable income ×20%

Taxable income = income from property transfer-original value of property-reasonable expenses

6. Interest and dividend income

Income tax payable = taxable income ×20%

7, overseas personal income tax deduction limit

Pre-tax deduction limit of overseas personal income tax = total taxable income of domestic and overseas income calculated according to tax law × total income of domestic and overseas income.

8. Calculation of handling fee paid to withholding agent

Handling fee amount = withholding individual income tax ×2%

increment tax on land value

1, general calculation method

Total tax payable = ∑ land appreciation at all levels × applicable tax rate

Land appreciation at a certain distance × applicable tax rate

Land appreciation rate = land appreciation amount × 100%/ deduction of project amount.

Land appreciation amount = real estate transfer income-deducting project amount.

2. Simple tax calculation method

(1) The amount of land appreciation shall not exceed 50% of the project deduction.

Taxable amount = land appreciation amount ×30%

(2) The value-added of the land exceeds 50% of the deducted project funds, but does not exceed 100%.

Taxable amount = land appreciation amount ×40%- deduction of project amount ×0.05

(3) The land appreciation exceeds 100% and does not exceed 200% of the deducted project amount.

Taxable amount = land appreciation amount ×50%- deduction of project amount ×0. 15

(4) The land increment exceeds 200% of the project amount.

Taxable amount = land appreciation amount ×60%- deducting project amount ×0.35.

urban maintenance and construction tax

Taxable amount of urban maintenance and construction = (product sales income+operating income+other operating income) × regional applicable tax rate.

Taxable amount = actual operating income × local applicable tax rate-tax paid.

Tax Refund Amount = Tax Paid-Tax Payable Write-off Amount

resource tax

Taxable amount = tax amount × unit tax amount

operation tax of vehicle and ship

1. The formula for calculating the annual tax payable of passenger cars, two-wheeled motorcycles, three-wheeled motorcycles, animal-drawn vehicles, rickshaws, bicycles and other vehicles is:

Annual tax payable = vehicle ownership × applicable annual tax.

2. The formula for calculating the annual tax payable of trucks is:

Annual tax payable = net tonnage of trucks × applicable annual tax.

3. The formula for calculating the tax payable of passenger and freight vehicles is:

Annual tax payable = annual tax payable for manned part+annual tax payable for cargo part.

Annual tax payable for manned part = applicable annual tax for manned vehicles ×50%.

Annual tax payable of goods = net tonnage of goods × applicable annual tax.

4. Calculation formula of tax payable for motor boats:

Annual tax payable of motor boats = net tonnage of motor boats × applicable annual tax.

5. Taxable amount of non-motorized vessels = deadweight tonnage of non-motorized vessels × applicable annual tax.

6. Travel tax is levied on newly purchased vehicles according to the proportion of the remaining months of the purchase period, and its calculation formula is:

Taxable amount of newly purchased vehicles and vessels = tonnage of various vehicles and vessels (or number of vehicles) × remaining months from the beginning of purchase to the end of levy period/levy period months.

Make up for the tax evasion in this period = the amount of tax evasion (or net tonnage and deadweight tonnage) × the applicable tax amount/the number of times turned over to the state treasury according to regulations.

Tax underpaid in this period = [payable vehicle and vessel tax (or net tonnage, deadweight tonnage) × applicable tax/times of treasury payment according to regulations]-tax paid.

Refund of wrongly paid taxes = wrongly paid taxes.

Refund of overpaid tax due to calculation error = tax received-tax payable after re-verification.

Property tax payable every year = real estate appraisal value × tax rate.

Monthly property tax payable = annual property tax payable/12

Seasonal property tax payable = annual property tax payable /4

Land use tax

Annual payable land use tax = total square meters of land × annual tax per square meter.

Monthly or quarterly payable land use tax = annual payable land use tax/12 (or) 4

stamp tax

1, calculation of stamp duty payable for sales contracts

Taxable amount = purchase and sale amount ×3/ 1000

2. Calculation of stamp duty payable for construction engineering survey and design contracts

Taxable amount = fees collected ×5/ 10000

3. Calculation of stamp duty payable for processing contracts

Taxable amount = processing contract income ×5/ 10000

4. Calculation of stamp duty payable for construction and installation project contract

Taxable amount = contract amount ×3/ 10000

5. Calculation of stamp duty payable on property lease contract

Taxable amount = lease amount ×11000.

6. Calculation of stamp duty payable for warehousing contracts

Taxable amount = storage fee ×11000

7. Calculation of stamp duty payable on loan contract

Taxable amount = loan amount × 0.5/ 10000

8. Calculation of stamp duty payable for property insurance contracts

Taxable amount = insurance premium income ×11000

9. Calculation of stamp duty payable for property right transfer documents

Taxable amount = amount stated in documentary evidence ×6/ 10000.

10, calculation of stamp duty payable for technical contracts

Taxable amount = contract amount ×3/ 10000

1 1, calculation of stamp duty payable on cargo transportation contract

Taxable amount = transportation cost ×5/ 10000

12, Calculation of Stamp Duty Payable for Business Account Book

(1) The calculation formula of stamp duty payable for fund account book is:

Taxable amount = [(original value of fixed assets at the beginning of the year-original value of fixed assets with stamp duty paid in the previous year)+(original value of self-owned liquidity at the beginning of the year-total self-owned liquidity with stamp duty paid in the previous year)] × 5/ 1000.

(2) Calculation of tax payable for other account books. The formula is:

Taxable amount = number of certificates ×5

tariff

1. Calculation of import tax payable. The formula is:

Taxable amount = dutiable price × import tax rate

Duty paid price = FOB price+transportation fee, insurance fee, etc.

= domestic wholesale price/1+ import tax rate+expenses and profit rate (20%)

2. Calculation of export tax payable. The formula is:

Tax payable for export duties = customs value × export tax rate

Duty paid price = FOB /( 1+ export tax rate)