Are you often asked by your boss how many points to add to the invoice so as not to lose money?As a financial officer, you must learn to calculate and add a few points to avoid losing money, and give reasonable advice to the boss at critical moments.
As soon as the invoice is issued, it means that taxes have to be paid.
For example, if you buy a product for 113 yuan, we charge 113 yuan from the customer, and we have to pay 13 yuan of value-added tax and 078 yuan (the additional tax is about 12% of the value-added tax and is halved at the same time), and the enterprise income tax is 5 yuan. Total 1878 yuan, the comprehensive tax rate is 1878%。Does that mean we have to charge 1878% of the tax points will not lose money
Not really. Because when we purchase, we will also get invoices from ** merchants, and the invoices obtained can be deducted from taxes. So the final actual tax rate determines how many points should be added, and the final tax rate is related to the gross profit margin.
1.Calculation formula = gross profit margin and comprehensive tax burden.
2.Comprehensive tax burden = VAT + additional tax + corporate income tax.
(1) Take the ** company of general taxpayers as an example:
Sold 1 million, the cost is 700,000, the gross profit margin is 30%, the output tax is 130,000, and the input tax is 910 thousand.Algorithm under normal flow:
VAT = 13-91=3.9
Additional tax = 39×12%×50%=0.234
Corporate income tax = 30 5% = 15
Comprehensive tax rate = (3.)9+0.234+1.5）÷100=5.64%
At the same time, the comprehensive tax rate = gross profit margin and the comprehensive tax burden = 30% (3.)9+0.234+1.5）=5.64%
We can also change the algorithm, the comprehensive tax rate = gross profit margin and the total of various tax rates.
The VAT rate is 13%, and the additional tax rate is 078%, corporate income tax rate 5%, total tax rate 1878%
Comprehensive tax rate = gross profit margin Total tax rates = 30% 1878%=5.64%
(2) Take small-scale taxpayers as an example:
Sold for 1 million, the cost was 700,000, and the gross profit margin was 30%.VAT = 100 1% = 1 (10,000 yuan).
Additional tax = 1 12% 50% = 006 (10,000 yuan).
Corporate income tax = (100-70) 5% = 15 (10,000 yuan).
Comprehensive tax burden = (1+0..)06+1.5）÷100=2.56%
Since small-scale taxpayers do not have the problem of input deduction, VAT cannot be matched with gross profit margin, so the comprehensive tax rate will be slightly different from the calculation method of general taxpayers mentioned above.
Comprehensive tax rate = VAT rate + additional tax rate + gross profit margin corporate income tax rate.
That is, the comprehensive tax rate = 1% + 006%+30%×5%=2.56%
Therefore, to put it simply, the comprehensive tax rate is related to the gross profit margin. When we know the VAT rate, the gross profit margin of a single commodity, and how many input invoices can be obtained from the cost, we can calculate how many tax points to add so as not to lose money.
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