注册会计师-税第02讲境内销售业务增值税额的计算方法考点二增值税计算专业词汇销项税：OutputTax进项税：Inputtax汇款：Remittance运输发票：Transportationinvoice销售折扣：Salesdiscount销售折让：Salesallowance以旧换新：Trade-in以物易物：Barter押金：Deposit过期：Overdue抵扣：Deduction免税：Tax-free购买价：Acquisitionprice拥有„权利：Beentitledto转出：Transferout关税：Customsduty进口：Import出口：Export国内的：Domestic税收返还：Taxrebate税收抵扣：Taxdeduction重点、难点讲解一、境内销售业务增值税额的计算方法（一）境内销售业务应纳税额的计算1.一般计税方法Generaltaxcomputationmethod当期应纳增值税税额＝当期销项税额－当期进项税额Value-addedtaxpayablefortheperiod＝Outputtaxfortheperiod－Inputtaxfortheper当期销项税额＝不含税销售额×增值税税率Outputtaxfortheperiod＝SalesamountexcludingVAT×VATrate2.简易计税方法Simplifiedtaxcomputationmethod当期应纳增值税税额＝不含税销售额×征收率Value-addedtaxpayable＝SalesamountexcludingVAT×Leviablerate（二）应税销售额的确定Thedeterminationoftaxablesalesamount销售额，是指纳税人发生应税销售行为时向购买方收取的全部价款和价外费用。Thesalesamountreferstothetotalsalespriceandadditionalchargescollectedfromthe第1考前精准押题微信：2977945028注册会计师-税价外费用，是指价外收取的各种性质的收费。Additionalchargesrefertotheallkindsofchargesbesidethesalesprice.1.不作为销售额的价外费用Otherchargeswhicharenottreatedassalesamount（1）纳税人向购买方收取的销项税额。Outputtaxchargedfrompurchasers.（2）受托加工应征消费税的消费品所代收代缴的消费税。Consumptiontaxcollectedandremittedforthetaxableconsumergoodsconsignedforproces（3）以委托方名义开具发票代委托方收取的款项。Amountcollectedforconsignorandissuedinvoiceinthenameofconsignor（4）符合条件的代为收取的政府性基金或者行政事业性收费。Eligiblegovernmentalfundoradministrativeandinstitutionalfeecollectedonbehalfofotherentities.（5）纳税人销售货物的同时代办保险而向购买者收取的保险费，以及从事汽车销售的纳税人向购买方收取的代购买方缴纳的车辆购置税、牌照费。Fortaxpayerssellinggoodsandcollectinginsurancepremiumonbehalfofinsur...
