增值稅稅負(fù)率測算表模板

增值稅測算表,,,,,,,

2024年7月,,,,,,,

單位：XXXXX有限公司,,,,,,,

內(nèi)容,,第一種,第二種,第三種,第四種,第五種,第六種

購進(jìn),含稅的進(jìn)價,"10,000.00","9,658.12","12,629.84","6,923.08","5,943.46","6,800.68"

,不含稅進(jìn)價,"8,849.56","8,547.01","11,176.85","6,126.62","5,259.70","6,018.30"

,進(jìn)項的稅額,"1,150.44","1,111.11","1,452.99",796.46,683.76,782.38

,購進(jìn)的稅率,13.00%,13.00%,13.00%,13.00%,13.00%,13.00%

銷售,含稅的收入,"10,833.33","11,414.14","16,418.80","10,000.00","9,658.12","12,629.84"

,不含稅收入,"9,587.02","10,101.01","14,529.91","8,849.56","8,547.01","11,176.85"

,銷項的稅額,"1,246.31","1,313.13","1,888.89","1,150.44","1,111.11","1,452.99"

,銷售的稅率,13.00%,13.00%,13.00%,13.00%,13.00%,13.00%

納稅,應(yīng)交增值稅,95.87,202.02,435.90,353.98,427.35,670.61

,要求稅負(fù)率,1.00%,2.00%,3.00%,4.00%,5.00%,6.00%

毛利,銷售毛利額,737.46,"1,554.00","3,353.06","2,722.94","3,287.31","5,158.54"

,銷售毛利率,7.69%,15.38%,23.08%,30.77%,38.46%,46.15%

最基本原理：不含稅銷售收入=進(jìn)項稅額/（銷項稅率-稅負(fù)率）,,,,,,,

白色區(qū)域為已知數(shù)有彩色處為自動算出,,,,,,,

商品流通企業(yè)計算公式：毛利=不含稅售價-不含稅進(jìn)價,,,,,,,

生產(chǎn)制造企業(yè)計算公式：毛利=產(chǎn)品銷售收入（不含稅）-相應(yīng)產(chǎn)品銷售時實際成本(即財務(wù)報表中的主營業(yè)務(wù)成本）。,,,,,,,

毛利率的計算是：（不含稅銷售收入-不含稅成本）/不含稅銷售收入。,,,,,,,

增值稅稅負(fù)率=實際交納增值稅稅額/不含稅的實際銷售收入×100%,,,,,,,

所得稅稅負(fù)率=應(yīng)納所得稅額÷應(yīng)納稅銷售額（應(yīng)稅銷售收入）×100%。,,,,,,,

主營業(yè)務(wù)利潤稅負(fù)率=（本期應(yīng)納稅額÷本期主營業(yè)務(wù)利潤）×100%,,,,,,,

印花稅負(fù)擔(dān)率=(應(yīng)納稅額÷計稅收入)×100%,,,,,,,

具體計算：,,,,,,,

稅負(fù)率=當(dāng)期應(yīng)納增值稅/當(dāng)期應(yīng)稅銷售收入,,,,,,,

當(dāng)期應(yīng)納增值稅=當(dāng)期銷項稅額-實際抵扣進(jìn)項稅額,,,,,,,

實際抵扣進(jìn)項稅額=期初留抵進(jìn)項稅額+本期進(jìn)項稅額-進(jìn)項轉(zhuǎn)出-出口退稅-期末留抵進(jìn)項稅額,,,,,,,

注：1對實行“免抵退”的生產(chǎn)企業(yè)而言。應(yīng)納增值稅包括了出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額,,,,,,,

2通常情況下，當(dāng)期應(yīng)納增值稅=應(yīng)納增值稅明細(xì)賬“轉(zhuǎn)出未交增值稅”累計數(shù)+“出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額”累計數(shù),,,,,,,

稅負(fù)率是分類的，如增值稅稅負(fù)率為：,,,