增值税法系列宣传丨应纳税额计算

Core Viewpoint - The article provides an overview of the Value-Added Tax (VAT) law in China, detailing the calculation methods for taxable amounts, including the general and simplified methods, as well as the definitions of sales amounts, output tax, and input tax [3][4][10]. Group 1: VAT Calculation Methods - Under the general taxation method, the taxable amount is calculated as the output tax minus the input tax for the current period [3]. - Under the simplified taxation method, the taxable amount is calculated as the sales amount multiplied by the applicable tax rate [4]. Group 2: Output Tax and Input Tax - Output tax is defined as the VAT amount calculated based on the sales amount multiplied by the tax rate for taxable transactions [6]. - Input tax refers to the VAT amount paid or borne by taxpayers when purchasing goods, services, intangible assets, or real estate [7]. - Taxpayers must deduct input tax from output tax based on valid VAT deduction certificates as stipulated by laws and regulations [8]. Group 3: Sales Amount - The sales amount is defined as the total price obtained from taxable transactions, including both monetary and non-monetary forms of economic benefits, excluding the output tax calculated under the general taxation method and the taxable amount calculated under the simplified method [10]. - Sales amounts must be calculated in Renminbi, and if settled in foreign currencies, they must be converted to Renminbi [11].