Calculation Of Value Added Tax

(1) check sales actively, fill in expense invoices as soon as possible, and determine the amount of tax payable in the month.

Sales are

A business is signed from the contract.

As an enterprise

(two) seriously check the invoices for the month, ensure that the invoice is certified in time, and determine the amount of tax payable in the month.

Usually, the goods should arrive at the enterprise ahead of the invoice. When the goods are collected, the invoice should be confirmed. When the invoice is not received, it should contact the other party and ask for the invoice.

The invoices can only be deducted after approval by the tax authorities.

At present, the authentication of special invoices is generally self certified through the online remote authentication system, and it should be certified by tax authorities or intermediaries without self certification.

Therefore, business accounting should be certified in a timely manner at the prescribed time to determine the amount of tax input in the month.

When an enterprise has more invoices per month, it will not normally be certified in one month, but will have a partial invoice.

There are three factors in the invoice authentication: first, the amount of tax paid in the month.

The tax is calculated on the basis of the scope of tax stipulated by the tax authorities; second, accounting inventory and cost handling are considered.

Some goods are sold in the same month that month. These invoices should be certified in the same month. Otherwise, the book inventory will be negative. The cost calculation of production enterprises needs raw materials. If the invoice material is not certified, the product cost will be reduced. Third, will the invoice be due?

According to the requirements of tax law, the validity period of invoices of different categories is slightly different within 90 days from the date of invoice opening.

Because most enterprises, especially commercial retail enterprises, do not sell invoices, resulting in a surplus of invoices, which are not yet certified.

Therefore, enterprises should check the invoices of the month carefully when authenticating invoices. First, they will authenticate the invoices that are about to expire.

(three) control the amount of the invoiced tax, control the tax amount of the invoiced invoices, and do well the calculation and payment of taxes.

VAT general tax enterprises pay the main tax is value-added tax, the value added tax is usually calculated using the monthly sales tax minus the monthly input tax and last month's retained non deductible input tax.

The calculation of value added tax is relatively simple, but it is very complicated to control. Enterprises should take into account the situation of invoicing and the arrival and certification of invoices in the same month, and also consider the tax authorities' tax burden on enterprises.

In order to control the payment of value-added tax, the tax authorities have established the corresponding tax burden according to different types of enterprises, that is, the amount of value added tax that should be paid throughout the year.

To prevent enterprises from paying less value-added tax through illegal operation.

Enterprises usually control the amount of value-added tax paid near the tax standard line, sometimes slightly below the tax standard.

The standard of tax burden varies from place to place, and there are differences in enforcement strength. Enterprises should conscientiously carry out according to local conditions.

The tax authorities' tax burden standard refers to the tax requirements of enterprises completed in the whole year. The amount of tax paid by enterprises in a certain month is lower than or higher than the standard of tax burden.