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1、注会《税法》公式大全浓缩精华一、增值税(境内) 1、税额=销项税-进项税 2、销项税=销售额*率 3、视销征税无销额,(1)当月类平均;(2)最近类货平均,(3)组税价=成本*(1+成利率) 4、征增税及消税:组税价=成本*(1+成润率)+消税组税价=成本*(1+成润率)/(1-消率) 5、含税额换 不含税销额=含税销额/1+率(一般) 不含税销额=含税销额/1+征率(小规模) 6购农销农品,或向小纳人购农品: 准扣的进税=买价*扣率(13%) 7、一般纳人外购货物付的运费 准扣的进税=运费*扣除率 **随运付的装卸、保费不扣
2、 8、小纳人纳额=销项额*征率(6%或4%) **不扣进额 9、小纳人不含税销额=含额/(1+征率) 10、自来水公司销水(6%) 不含税销额=发票额*(1+征率)二、进口货物 1、组税价=关税完价+关税+消税 2、纳额=组税价*税率三、出口货物退(免)税 1、“免、抵、退”计算方法(指生产企自营委外贸代出口自产) (1)纳额=内销销税-(进税-免抵退税不免、抵税) (2)免抵退税=FOB*外汇RMB牌价*退率-免抵退税抵减额 **FOB:出口货物离岸价。 **免抵退税抵减额=免税购原料价*退税率 免税购原料=国内购免原料+进
3、料加工免税进料 进料加工免税进口料件组税价=到岸价+关、消税 (3)应退税和免抵税 A如期末留抵税≤免抵退税,则 应退税=期末留抵税 免抵税=免抵退税-应退税 B期末留抵税>免抵退税,则: 应退税=免抵退税 免抵税=0 ***期末留抵税额据《增值税纳税申报表》中“期末留抵税额”定。 (4)免抵退税不得免和抵税 免抵退税不免和抵税=FOB*外汇RMB牌价*(出口征率-出口退率)-免抵退税不免抵税抵减额 免抵退税不免和抵扣税抵减额=免税进原料价*(出口征率-出口货物退率) 2、先征后退 (1)外贸及外贸制度工贸企购货出口,出口
4、增税免;出口后按收购成本与退税率算退税还外贸,征、退税差计企业成本 应退税额=外贸购不含增税购进金额*退税率 (2)外贸企购小纳人出货口增税退税规定: Aandspecialtoolsforemergencyresponseequipmentandfacilities.Emergencypreparednessandresponseplan1)emergencyresponse(1)Ifamajoraccidentoccurs,theprojectshouldsetupemergencyresponseteams,chairedbythepro
5、jectmanager,headofproductionandsafetycoordinators,professionalforemanforthecrew,primarilyresponsiblefortheorderlyrescuewhenanemergencyoccursorprocessing,outsourcing,teammanagerandsupportstaff,assistingtheDeputyProjectManagerforrelatedauxiliarywork.(2)aftertheaccident,theproject
6、managerisresponsibleforfieldcommander,advancetheestablishmentofemergencyresponseteampersonnel,accountability,seriouslyinjuredofficerssentoutrescue,haveprocedurestodealwithaccidents,incidents,maximumreductionincasualtiesandpropertyloss.(3)Ifanaccidentoccurs,pressDivisioninadvanc
7、eforemergencypersonnelcleared,concentratemanpowerandmaterialandfinancialresourcestorescuetheinjured,decreaseofthemaximumloss.(4)aftertheaccidentprocessingwork(5)identifiedthecauseoftheaccidentandthepersonresponsible.(6)thewrittenreporttothesupervisorinwriting,includingthetimean
8、dplaceoftheaccident,injury(death)person'sname,sex,age,