企业所得税怎么算 ？

Taxis an important means for the country to achieve redistribution, andcorporate tax is also a key link in the business process, such as themore common consumption tax, business tax, corporate income tax,value-added tax, etc., but how are these taxes calculated?

税收是国家实现再分配的重要手段，而企业税收也是企业经营过程中的关键环节，如比较常见的消费税、营业税、企业所得税、增值税等，但这些税收是怎么进行计算的?

I.Value-added Tax

一、增值税

1.General taxpayers

1.一般纳税人

Taxpayable = Output tax - Input tax

应纳税额=销项税额—进项税

OutputTax = Sales x Tax rate The tax rate here is 17%

销项税额=销售额×税率此处税率为17%

Componentassessable price = cost x (1+ cost margin)

组成计税价格=成本×(1+成本利润率)

Componentassessable price = cost ×(1+ cost margin)÷(1 -consumption tax rate)

组成计税价格=成本×(1+成本利润率)÷(1—消费税税率)

Inputtax of prohibited deducters = total input tax of the month ×(totalof sales of tax-free items and turnover of non-taxable items in themonth ÷ total sales and turnover of the month)

禁止抵扣人进项税额=当月全部的进项税额×(当月免税项目销售额，非应税项目营业额的合计÷当月全部销售，营业额合计)

2.Imported goods

2.进口货物

Taxpayable = component assessable price x tax rate

应纳税额=组成计税价格×税率

Componentassessable Price = Customs value + Customs duty (+ consumption tax)

组成计税价格=关税完税价格+关税(+消费税)

3.Small-scale taxpayers

3.小规模纳税人

Taxpayable = sales x levy rate

应纳税额=销售额×征收率

Sales= tax sales ÷(1+ levy rate)

销售额=含税销售额÷(1+征收率)

Ii.Consumption Tax

二、消费税

1.General situation:

1.一般情况：

Taxpayable = sales amount x tax rate

应纳税额=销售额×税率

Salesexcluding tax = sales including tax ÷(1+ VAT rate or levy)

不含税销售额=含税销售额÷(1+增值税税率或征收率)

Componentassessable price =(cost + profit)÷(1 - consumption tax rate)

组成计税价格=(成本+利润)÷(1—消费税率)

Componentassessable price = cost ×(1+ cost margin)÷(1 -consumption tax rate)

组成计税价格=成本×(1+成本利润率)÷(1—消费税税率)

Componentassessable price =(material cost + processing fee)÷(1 -Consumption tax rate)

组成计税价格=(材料成本+加工费)÷(1—消费税税率)

Compositionassessable price =(customs value + customs duty)÷(1 -Consumption tax rate)

组成计税价格=(关税完税价格+关税)÷(1—消费税税率)

2.Levy by quantity

2.从量计征

Taxpayable = sales quantity x unit tax

应纳税额=销售数量×单位税额

Iii.Customs Duties

三、关税

1.Levying taxes on value

1.从价计征

Taxpayable = quantity of taxable imported goods × unit customsvalue × applicable tax rate

应纳税额=应税进口货物数量×单位完税价×适用税率

2.Levy by quantity

2.从量计征

Taxpayable = Quantity of taxable imported goods x tariff unit tax

应纳税额=应税进口货物数量×关税单位税额

3.compoundlevy

3.复合计征

Taxpayable = quantity of taxable imported goods × unit duty amount+ quantity of taxable imported goods × unit duty value ×applicable tax rate

应纳税额=应税进口货物数量×关税单位税额+应税进口货物数量×单位完税价格×适用税率

4.Enterprise income tax

四、企业所得税

Taxableincome = Total income - amount allowed for deduction

应纳税所得额=收入总额—准予扣除项目金额

Taxableincome = total profit + tax adjustment increase - tax adjustmentdecrease

应纳税所得额=利润总额+纳税调整增加额—纳税调整减少额

Taxpayable = taxable income x tax rate

应纳税额=应纳税所得额×税率

Monthlyadvance payment = monthly taxable income ×25%

月预缴额=月应纳税所得额×25%

Monthlytaxable income = taxable income of the previous year x 1/12

月应纳税所得额=上年应纳税所得额×1/12