How to calculate the input tax in the tax law, how to calculate the input tax How to calculate the i

Input tax is the amount of money on the ticket given to you by someone to buy something.

1. The formula for input tax is as follows: input tax = tax-included price (1 + tax rate) x tax loss rate.

2. The input tax is the value-added tax paid by Bishou for the purchase of raw materials, which can be used for deduction. It should be noted that only general taxpayer enterprises can use the tax deduction of Jinming Shen, and small-scale taxpayers cannot.

3. For example, if we buy a batch of raw materials with tax included in 200,000 yuan, we must first calculate the price excluding tax = 20 (1+13%) = 10,000, of which 13% is the tax rate, and then use the price excluding tax in 10,000, which is the input tax.

Input VAT = (purchased raw materials, fuel, power) * tax rate.

Input VAT is the money that has been paid and is debited at the time of preparation of the accounting accounts. Input VAT refers to the amount of VAT paid for the purchase of goods or taxable services in the current period. When the enterprise calculates, the output tax after deducting the input tax is the VAT payable.

Therefore, the size of the input tax is directly related to the amount of tax paid.

The deduction of input tax is first and foremost for general taxpayers. Secondly, the input VAT is not calculated, but deducted according to the input VAT special invoice, customs tax payment certificate, agricultural product purchase voucher and other input VAT actually obtained by your unit, and it must be certified by the tax authorities before it can be deducted. Third, the special invoice obtained must be certified by the competent tax authority within 90 days of the issuance of the invoice, and at the same time, it must be deducted in the month when the certification is passed.

Fourth, only certified invoices can be deducted, regardless of whether there are sales or not.

Legal basis] Provisional Regulations of the People's Republic of China on Value Added Tax

Article 4 Except as provided for in Article 11 of these Regulations, the tax payable by a taxpayer on the sale of goods, services, services, intangible assets and immovable property (hereinafter collectively referred to as taxable sales) shall be the balance of the current output tax after deducting the input tax for the current period. Formula for calculating tax payable:

Tax payable = current output tax current input tax.

If the output tax amount of the current period is less than the input tax of the current period and is insufficient for deduction, the insufficient part can be carried forward to the next period for further deduction. Article 11 In the event of taxable sales by small-scale taxpayers, the simple method of calculating the tax payable according to the sales amount and the collection rate shall be implemented, and the input tax shall not be deducted. Formula for calculating tax payable:

Tax payable = sales amount * levy rate.

The standards for small-scale taxpayers shall be prescribed by the competent financial and taxation departments. Article 9 If a taxpayer purchases goods, services, services, intangible assets or immovable property, and the VAT deduction voucher obtained does not comply with the relevant provisions of laws, administrative regulations or the competent tax authorities, the input VAT shall not be deducted from the output VAT. Article 10 The input VAT of the following items shall not be deducted from the output VAT:

1) Purchased goods, services, services, intangible assets and immovable property for the purpose of taxable items under the simplified tax calculation method, value-added tax exemption items, collective welfare or personal consumption;

2) Purchased goods with abnormal losses, as well as related labor services and transportation services;

3) Purchased goods (excluding fixed assets), labor services and transportation services consumed in products and finished products due to abnormal losses;

4) Other items specified in ***.

The formula for calculating the input VAT amount: input tax = purchase *** VAT rate. Usually, when purchasing, the purchase ** includes VAT**, and when calculating the input tax, it must be converted into a tax-free price:

Excl. VAT** = Tax-inclusive price (1 + VAT rate). Input VAT refers to the amount of VAT paid or borne by taxpayers for the purchase of goods, processing and repair services, services, intangible assets or immovable property.

According to the relevant laws and regulations, the VAT paid or borne on the purchase of goods, services, services, intangible assets and immovable property is classified as the amount of tax in progress. The formula for calculating the tax amount is input tax = purchase price deduction rate. The opposite is output tax.

[Legal basis].Article 8 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax.

The amount of VAT paid or borne by taxpayers for the purchase of goods, services, services, intangible assets and immovable property is the input VAT.

The following input VAT is allowed to be deducted from output VAT:

1) The VAT amount indicated on the special VAT invoice obtained from the seller.

2) The amount of VAT indicated on the special payment certificate for import VAT obtained from the Customs.

3) For the purchase of agricultural products, in addition to obtaining special VAT invoices or special payment certificates for customs import VAT, the input VAT calculated according to the purchase price of agricultural products indicated on the purchase invoice or sales invoice of agricultural products and the deduction rate of 11% shall be calculated unless otherwise specified. Input VAT calculation formula:

Input VAT = Purchase Price Deduction Rate.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

Input VAT = Tax-included price (1 + tax rate) x Tax rate.

But there are two things to be clarified:

1.Usually, the seller's ** at the time of purchase is a macro rule that includes VAT. When calculating the input tax, it must be converted to the tax-exclusive price first

Excluding VAT)**= tax-included price (1 + VAT rate) For example: if an enterprise buys a machine and the manufacturer **300,000 yuan, then the manufacturer will eventually pay 300,000 yuan. This includes machines** and VAT.

VAT input tax = 300,000 (1+17%)*17%=RMB.

2.The general VAT rate for general taxpayers is usually 17%, and there is a low tax rate of 13% for special goods and a zero tax incentive rate for export goods. The levy rate for small-scale taxpayers is 3%.