Tax is an important means for the country to achieve redistribution, and corporate tax is also a key link in the business process, such as the more 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
Tax payable = Output tax - Input tax
应纳税额=销项税额—进项税
Output Tax = 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%
Component assessable price = cost x (1+ cost margin)
组成计税价格=成本×(1+成本利润率)
Component assessable 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)
Input tax of prohibited deducters = total input tax of the month ×(total of sales of tax-free items and turnover of non-taxable items in the month ÷ 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
Tax payable = component assessable price x tax rate
应纳税额=组成计税价格×税率
Component assessable 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
Tax payable = 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：
Tax payable = sales amount x tax rate
应纳税额=销售额×税率
Sales excluding 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)
Component assessable price =(cost + profit)÷(1 - consumption tax rate)
组成计税价格=(成本+利润)÷(1—消费税率)
Component assessable 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)
Component assessable 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)
Composition assessable 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
Tax payable = 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
Tax payable = quantity of taxable imported goods × unit customs value × 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
Tax payable = 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.compound levy
3.复合计征
Tax payable = 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
Taxable income = Total income - amount allowed for deduction
应纳税所得额=收入总额—准予扣除项目金额
Taxable income = total profit + tax adjustment increase - tax adjustment decrease
应纳税所得额=利润总额+纳税调整增加额—纳税调整减少额
Tax payable = taxable income x tax rate
应纳税额=应纳税所得额×税率
Monthly advance payment = monthly taxable income ×25%
月预缴额=月应纳税所得额×25%
Monthly taxable 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
