vatinvoicesprocedure增值稅發(fā)票流程-全文預(yù)覽
【正文】 山特維克中國地區(qū)財(cái)務(wù)部 Staff Finance Orientation VAT Invoice 員工財(cái)務(wù)培訓(xùn) – 增值稅發(fā)票 2 Finance, Sandvik Area China Staff Finance Orientation – VAT Invoice 員工財(cái)務(wù)培訓(xùn) – 增值稅發(fā)票 VAT Basics 增值稅基礎(chǔ)知識(shí) ? Tax Scope 納稅范圍 sale of tangible goods 銷售有形貨物 provision of processing, repairs and replacement services 提供加工 , 修理及修配服務(wù) “deemed sales”: selfconsumption, free of charge delivery “視同銷售 ” – 自用 , 免費(fèi)贈(zèng)予等 3 Finance, Sandvik Area China Staff Finance Orientation – VAT Invoice 員工財(cái)務(wù)培訓(xùn) – 增值稅發(fā)票 ? Tax Rate 稅率 mostly 17%, 13% for grain, edible vegetable oil, coal, water, gas, books etc 通常為 17%, 糧食 , 食用植物油 , 煤 , 水 , 汽 , 書籍等為 13% transportation invoice, 11% 運(yùn)輸為 11% small scale taxpayer: 6% 小規(guī)模納稅人為 6% 4 Finance, Sandvik Area China Staff Finance Orientation – VAT Invoice 員工財(cái)務(wù)培訓(xùn) – 增值稅發(fā)票 ? Tax Calculation Formular 稅額計(jì)算公式 VAT payable = Output VAT for the period Input VAT for the period 當(dāng)期應(yīng)納稅額 =當(dāng)期銷項(xiàng)稅額 當(dāng)期進(jìn)項(xiàng)稅額 一定意義上，增值稅發(fā)票意味著錢??！ 5 Finance, Sandvik Area China Staff Finance Orientation – VAT Invoice 員工財(cái)務(wù)培訓(xùn) – 增值稅發(fā)票 ? VAT Invoice 增值稅發(fā)票 增值稅是 增值稅一般納稅人 銷售貨物或者提供應(yīng)稅勞務(wù)開具的發(fā)票 是購買方支付增值稅額并可按照增值稅有關(guān)規(guī)定據(jù)以 抵扣增值稅進(jìn)項(xiàng)稅額 的憑證 6 Finance, Sand
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