《进项税额的抵扣》PPT课件.ppt

1、,进项税额的抵扣,Hot Tip, Image information in product Image : 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。,Clic

2、k 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（）。A.6.5万元B.7.15万元C.8.58万元 D.8.86万元,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

3、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

4、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

5、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

6、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

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