Last year value added tax from 17% fall 16% , a lot of clients lend confidential beg to surrender value 1% . Come from the feeling say, drop to the client it seems that 1% it is reasonable, but the fact is however:
Lead 10 ％ with gross profit, a client month takes money 100 thousand yuan of computation:
Input tax: ＝ of ％ of 90 thousand X17 15300
Output tax: 17 ％ of 100 thousand × ＝ 17000
Forehead of value added tax: 17000 - 15300 ＝ 1700
After reducing tax
Input tax: 16 ％ of 90 thousand × ＝ 14400
Output tax: 16 ％ of 100 thousand × ＝ 16000
Forehead of value added tax: 16000 - 14400 ＝ 1600
Reduce taxes specified number: 1700 - 1600 ＝ 100 yuan
See not, see not, 100 thousand ability decreases lunar payment for goods duty 100 yuan, 1000 yuan not be ％ of 100 thousand X1.
Duty Wu plans grind the information of a few classes that compiles a class >> click read >>
Manufacturing industry value added tax falls by the tax rate of 16% this year to 13% , the client borrows again machine depreciate 3% , we let calculate well below:
Assume we depreciate 3%
This means the circumstance that depreciates to the client in you to fall, if your supplier does not have you to depreciate at the same time, profit will appear bigger loss!
Decrease duty to be plan of national benefit civil administration, the enterprise is entered, sell a tax rate that reach pay to be reduced, do not have the view that the product depreciates, fall duty is not represented depreciate!
Cite a case to everybody again:
60% what the income of the enterprise occupies battalion to close, if the income of the enterprise 100% can obtain value added tax special bill, no matter how much tax rate of value added tax is, enter annul it is OK of balance, so, to this enterprise, be pair of appreciation only 40% press tax rate levy.
So, value added tax falls now 3% , to this enterprise, just reduced duty of value added tax to lose 1.2% , this 1.2% , still be opposite do not contain duty to sell and of character, not be right the sales revenue that contain tax. Fall relatively the sales revenue containing tax before duty, reduced duty to lose only 1.0345% . Express with formula: Do not contain duty value to reduce ＝ appreciation to lead *3% , the price that contain tax reduces ＝ appreciation to lead *3*/1.16.
Accordingly, from pure fall duty drops negatively in light of duty, every enterprise decreases the space of duty, depend on the move reducing tax of the appreciation rate of this enterprise and upriver enterprise. Actually, upriver enterprise also cannot be to depreciate 3% , can be the share that reduces advanced position tax is transferred only downstream, the case that we analyse no less than, tax rate falls 3% , the enterprise depreciates 1.2% .
Accordingly, should come up against a client to borrow again when coming to duty depreciate, our ten million should take care, do not want reentry hole.
