《进项税额的抵扣》PPT课件.ppt

,进项税额的抵扣,Hot Tip,Image information in product Note to customers:This image has been licensed to be used within this PowerPoint template only.You may not extract the image for any other use.,Click to edit title style,Click to edit title style,【例题计算题】某一般纳税人购进某国营农场自产玉米，收购凭证注明价款为56830元。,Click to edit title style,【例题单选题】某卷烟厂2012年6月收购烟叶生产卷烟，收购凭证上注明价款50万元，并向烟叶生产者支付了价外补贴。该卷烟厂6月份收购烟叶可抵扣的进项税额为（）。万元万元万元 万元,运输费用的计算扣税,Click to edit title style,【例题计算题】一般纳税人从农业生产者手中购进免税农产品，收购凭证上注明是50000元，支付运费，取得了货运发票，注明是2000元。,Click to edit title style,Click to edit title style,【例题单选题】下列项目所包含的进项税额，不得从销项税额中抵扣的是（）。A.生产过程中出现的报废产品 B.用于返修产品修理的易损零配件 C.生产企业用于经营管理的办公用品 D.生产企业外购自用的小汽车,（三）进项税额转出,Click to edit title style,【考题综合题】（近三年考题节选）企业因管理不善库存原材料损失618.6万元，其中含运费成本18.6万元。,Click to edit title style,三、应纳税额计算,Click to edit title style,Click to edit title style,销货退回或折让的税务处理：销售方冲减销项税额，购货方冲减进项税额,向供货方取得返还收入的税务处理,对商业企业向供货方收取的与商品销售量、销售额挂钩（如以一定比例、金额、数量计算）的各种返还收入，均应按照平销返利行为的有关规定冲减当期增值税进项税金。应冲减进项税金的计算公式调整为：当期应冲减进项税金当期取得的返还资金（1所购货物适用增值税税率）所购货物适用增值税税率,某生产企业为增值税一般纳税人，适用增值税税率17%，2010年5月份的有关生产经营业务如下：（1）销售甲产品给某大商场，开具增值税专用发票，取得不含税销售额80万元；另外，开具普通发票，取得销售甲产品的送货运输费收入5.85万元。（1）计算销售甲产品的销项税额；（2）销售乙产品，开具普通发票，取得含税销售额29.25万元。（2）计算销售乙产品的销项税额；（3）将试制的一批应税新产品用于本基建工程；成本价为20万元，成本利润率为10%，该新产品无同类产品市场销售价格。（3）计算自用新产品的销项税（4）销售2010年1月份购进作为固定资产使用过的进口摩托车5辆，开具普通发票，每辆取得含税销售额1.04万元；该摩托车原值每辆0.9万元。（4）计算销售使用过的摩托车应纳税额；,（5）购进货物取得增值税专用发票，注明支付的货款60万元，进项税额10.2万元，另外支付购货的运输费用6万元，取得运输公司开具的普通发票。（5）计算外购货物应抵扣的应纳税额；（6）向农业生产者购进免税农产品一批，支付收购价30万元，支付给运输单位的运费5万元，取得相关的合法票据。本月下旬将购进的农产品的20%用于本企业职工福利。（6）计算外购免税农产品应抵扣的进项税额；以上相关票据均符合税法的规定，请按下列顺序计算该企业5月份应缴纳的增值税额。（7）计算企业5月份合计应缴纳的增值税额。,小规模纳税人应纳税额的计算简易办法,一、计算公式应纳税额（不含税）销售额征收率3%公式中的销售额应为不含增值税额、含价外费用的销售额。（不含税）销售额含税销售额（13%）,三、进口货物应纳增值税的计算,纳税人进口货物，按照组成计税价格和规定税率计算应纳税额。其计算公式为：应纳进口增值税组成计税价格税率组成计税价格关税完税价格关税（消费税）,Click to edit title style,Click to edit title 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