2016年初級(jí)經(jīng)濟(jì)師財(cái)政稅收章節(jié)講義:增值稅制
- 第5頁(yè):增值稅應(yīng)納稅額的計(jì)算
五、增值稅應(yīng)納稅額的計(jì)算
(一)一般納稅人應(yīng)納稅額的計(jì)算
應(yīng)納稅額=當(dāng)期銷(xiāo)項(xiàng)稅額-當(dāng)期進(jìn)項(xiàng)稅額
1、銷(xiāo)項(xiàng)稅額 納稅人銷(xiāo)售貨物或應(yīng)稅勞務(wù),按照銷(xiāo)售額和規(guī)定的稅率計(jì)算并向購(gòu)買(mǎi)方收取的增值稅額,為銷(xiāo)項(xiàng)稅額。公式為:
銷(xiāo)項(xiàng)稅額=銷(xiāo)售額×稅率
>>>2016年初級(jí)經(jīng)濟(jì)師財(cái)政稅收章節(jié)習(xí)題在線測(cè)試 初級(jí)經(jīng)濟(jì)師財(cái)政稅收歷年真題
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