How to calculate the tax rate for general taxpayers

The formula for calculating the tax payable by general taxpayers:

Tax payable = output tax - input tax

There is no tax deduction for small-scale taxpayers For the payment problem, directly multiply the sales volume by the collection rate to obtain the tax payable

The tax payable = sales including tax/1.03*3

Example:

(1) General taxpayer

Input tax=12000/1.17*17=1743.59

Output tax=16000/1.17*17=2324.79

Tax payable=2324.79-1743.59=581.7

(2) Small-scale taxpayers

Tax payable=16000/1.03*3=466.02

General tax payment People are subject to value-added tax in the true sense, that is, the greater the value-added, the more taxes they bear. The more you make, the more you pay. The less you make, the less you pay. If you don’t make money, you don’t pay taxes. However, small-scale taxpayers are calculated based on the collection rate, regardless of whether You have to pay taxes on how much money you make, which is not conducive to the circulation of goods. Extended information

Unless otherwise stipulated by the State Administration of Taxation, once a taxpayer is recognized as a general taxpayer, it shall not be converted into a small-scale taxpayer.

The competent tax authorities may implement tax guidance period management for general taxpayers within a certain period of time.

Tax declaration

Taxpayers should file tax declarations on a monthly basis. The declaration period is from the 1st to the 15th of the following month. If the last day is a legal holiday, it will be extended by one day. ; If there are more than 3 consecutive statutory holidays between the 1st and 10th of each month, the period will be postponed according to the number of holidays.

The following taxpayers are not eligible for general taxpayer qualifications:

1. Individuals other than individual industrial and commercial households

2. Choose to pay taxes as small-scale taxpayers Non-enterprise units

3. Enterprises that do not frequently engage in taxable activities that choose to pay taxes as small-scale taxpayers

4. Non-enterprise units

5. Enterprises selling duty-free goods

Baidu Encyclopedia-General Taxpayers