應(yīng)交增值稅怎樣計(jì)算？

1、標(biāo)準(zhǔn)意義計(jì)算:

應(yīng)納稅額=當(dāng)期銷項(xiàng)稅額-當(dāng)期進(jìn)項(xiàng)稅額.

因當(dāng)期銷項(xiàng)稅額小于當(dāng)期進(jìn)項(xiàng)稅額不足抵扣時(shí),其不足部分可以結(jié)轉(zhuǎn)下期繼續(xù)抵扣.

2、采用簡易辦法計(jì)算增值稅應(yīng)納稅額的公式:

小規(guī)模納稅人銷售貨物或者應(yīng)稅勞務(wù),實(shí)行簡易辦法按照銷售額和規(guī)定的征收率計(jì)算應(yīng)納稅額,不得抵扣進(jìn)項(xiàng)稅額.應(yīng)納稅額計(jì)算公式:

應(yīng)納稅額=銷售額×征收率.

3、進(jìn)口貨物計(jì)算增值稅應(yīng)納稅額公式:

納稅人進(jìn)口貨物,按照組成計(jì)稅價(jià)格和增值稅暫行條例規(guī)定的稅率計(jì)算應(yīng)納稅額,不得抵扣任何稅額.組成計(jì)稅價(jià)格和應(yīng)納稅額計(jì)算公式:

組成計(jì)稅價(jià)格=關(guān)稅完稅價(jià)格+關(guān)稅+消費(fèi)稅.

應(yīng)納稅額=組成計(jì)稅價(jià)格×稅率.