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Tax in the list valuation = (Bill of quantities of sub-items.)
Total + List of measures + List of other items + Fees) * Tax rate.
The tax in the list is calculated in the same way as the fixed amount, and both are calculated by calculating business tax, education surcharge and urban construction tax.
Target. The calculation base is the total cost of the project, and then the tax rate varies according to the region.
The official website shall prevail.
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In the project bidding, the calculation of relevant costs must be calculated in accordance with the requirements of the bidding documents and relevant national and local documents. When bidding, first calculate the cost items such as materials, labor, machinery, and measures according to the bill of quantities, and then calculate the above costs according to the rates specified in the relevant documents, and the above costs are basically obtained by multiplying the rate by one or more or all of the direct costs. The relevant rates are directly stipulated in the bidding documents or found in the national and local documents; The key is that these fees will eventually be asked by the owner to make profits and discounts, which is the result of market competition.
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Summary. In actual business operations, ** is generally the tax-included price, because this seems to be the default unspoken rule. As for separating the tax-included price into the tax-exclusive price and tax, most of the things that should be handled by the enterprise accountant when issuing special VAT invoices and recording income are the things that the enterprise accountant should deal with.
The process is also relatively simple. The relationship between the three is as follows:
Tax-included price = tax-excluded price * (1 + applicable tax rate).
Output VAT = Tax-excluded price * Applicable tax rate.
Tax-included price = Tax-excluded price + Output tax.
How to calculate the unit price calculator including tax.
Hello, I am a cooperating lawyer and it is a pleasure to serve you.
Unit price including tax = Unit price excluding tax * applicable tax rate (1+17% or 13%). If the contract signed by both parties is tax-free, then the unit price of the tax-inclusive price = the unit price excluding tax * the applicable tax rate (1+17% or 13%). If the two parties agree on a tax-inclusive price, then the unit price excluding tax = tax-inclusive price The applicable tax rate (1+17% or 13%).
The tax-included price is the price including tax. The tax-inclusive price includes the value-added tax, that is, the retail price, and some of the goods subject to consumption tax also include consumption tax in addition to the value-added tax, but do not include off-price expenses, such as packaging, loading and unloading fees, etc., the amount on the ordinary invoice issued by the seller is the tax-included price, and the special value-added tax invoice is the tax-exclusive price.
Because the VAT amount is listed separately in general, retail, sales to small-scale, individual taxpayers, together with the income of the off-price payment, the goods loss and the packaging deposit are all tax included**. However, there are special circumstances, such as no invoice is issued, but the VAT should be calculated for deemed sales, and the VAT should not be invoiced, but it should also be calculated to the empty age of tax-included sales.
The included taxes are generally VAT and national tax. VAT can be deducted, and national tax can be used as fixed assets. The simplest way to say this is to not issue an invoice.
To open the invoice, that is, the tax-included price can be converted into the tax-free price through the formula, and the tax-included price = tax-excluded price * (1 + tax rate), the general tax rate is 16%, 10%, 4%, 6%, 25%, and the most common is 16% VAT.
In actual business operations, ** is generally the tax-included price, because this seems to be the default unspoken rule. As for separating the tax-included price into the tax-exclusive price and tax, most of the things that should be handled by the enterprise accountant when issuing special VAT invoices and recording income are a big deal. The process is also relatively simple.
The relationship between the three is as follows: tax-included price = tax-excluded price * (1 + applicable tax rate) output tax amount = tax-excluded price * applicable tax rate tax-included price = non-rolling tax-included price + output tax.
I hope my consultation can help you solve the practical problems you encounter, if there are follow-up questions, we welcome your Xun Naji to continue to consult. Thank you again for your consultation and have a great day
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Urban maintenance and construction tax and education surcharge: Based on business tax and other turnover taxes, the urban construction and maintenance fee is levied according to the application of the credit % and the education surcharge is levied at 3%. Property Tax:
It is a tax levied on domestic-funded units and individuals who own the property rights of houses within the scope of cities, counties, organized towns, and industrial and mining areas according to the original value of real estate tax or rental income. It is based on the original value of the property (appraised value).
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Legal analysis: The comprehensive unit price of the list usually only includes labor, machinery, materials, management fees, profits and risk fees, and the cost of measures, fees, taxes, etc. are not included in the comprehensive unit price, and the full cost list is to include all the costs in the comprehensive unit price.
Legal basis: "Provisions on the Management of Medical Records of Medical Institutions" Article 19 Medical institutions may copy the body temperature list, doctor's order, hospitalization record (admission record), surgical consent, anesthesia consent, anesthesia record, surgical record, nursing record of seriously ill (sick cavity fluid) patients, discharge record, informed consent form for blood transfusion, special examination (special**) consent form, pathology report, inspection elimination report and other auxiliary examination reports in the outpatient (emergency) medical record and inpatient medical record. Medical records such as medical imaging examination data.
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The calculation formula of input tax is as follows: Input tax amount = (excluding VAT tax) *** VAT rate The circumstances under which deduction is allowed are as follows: 1. For the purchase of goods or taxable services, the VAT tax indicated on the deduction copy of the special VAT invoice is obtained from the seller; 2. The price paid to agricultural producers or small-scale taxpayers for the purchase of tax-exempt agricultural products shall be deducted from the input tax at 13% of the price indicated on the purchase voucher for use by the tax authorities; 3. The tax-exempt grain purchased from China's grain purchasing and marketing enterprises can be deducted from the input tax at 13% of the amount of the ordinary invoice obtained; 4. The freight paid for the purchased goods and the sale of goods (excluding loading and unloading fees, insurance premiums and other miscellaneous expenses) shall be deducted from the input tax at 7% according to the freight and ** amount listed in the freight settlement documents (ordinary invoices); 5. The general taxpayers of production enterprises who purchase tax-free waste materials sold by the business unit of waste materials can calculate and deduct the input tax at 10% according to the amount indicated on the ordinary invoice issued by the business unit of waste materials and supervised by the tax authorities; 6. Enterprises purchasing special equipment and general equipment for the VAT anti-counterfeiting tax control system can deduct the VAT output tax by virtue of the tax amount indicated in the special invoice obtained from the purchase.
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The taxable unit price, my understanding is the unit price including tax.
For example, if you buy raw materials from a businessman, the businessman says that the unit price of raw materials is 100 yuan and is 100 yuan, and if you want to invoice Shengqing, you need to add 17% more tax to calculate, then the unit price of your raw materials is 100 * (1 + 17%) = 117 yuan kg
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The ** used or based on when calculating the taxable amount of taxable commodities is to calculate the deed tax and other taxes payable according to the unit price of the unit price and the area after the deed tax is calculated.
I can't give you a ready-made **, but there is one thing you can play, that is, at this stage, our country is learning from the list system of the West, which is not a complete system, and many things are still changed without changing medicines. Although it is a list, it can be grouped and the comprehensive unit price is still used, and the idea of quota is still used, which is also a bottleneck restricting the development of China's list. The key to the breakthrough is that the enterprise must have its own enterprise quota, so that it is possible to achieve the real sense of "control quantity, competitive price", if everyone uses the same quota, there is no competition. >>>More
The entries are as follows: Borrow: main business tax and surcharge. >>>More
Check the relevant provisions of the property management regulations.
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Electronic scales, how to use electronic pricing scales, it will be very simple at a glance.