税率的计算（Calculation of tax rate）.docVIP

税率的计算（Calculation of tax rate） 1, the tax rate of value added tax payable = current / current taxable sales revenue The current VAT output tax payable = current actual deductible VAT Actual deduction of input tax = the amount of input tax paid at the beginning of the period + the current period of input tax - input, export - export tax rebate - final amount of input tax credits Consumption tax = sales of taxable consumer goods * consumption tax rate Urban construction tax = (current business tax + consumption tax + VAT payable) * urban maintenance construction tax rate Additional education fees = (current sales tax + consumption tax + VAT payable) * education surcharge Import VAT = (dutiable value + tariff) / (1- VAT rate) * VAT 2, there are many ways to calculate depreciation, and different methods are used to calculate the amount of depreciation Here are some examples of the depreciation of fixed assets. I hope it will help you!! (I) average age method The average age method, also called the straight-line method, is a method of calculating depreciation on an average basis for the useful life of a fixed asset. The amount of depreciation calculated in this way is equal in all years or months, and the amount of accumulated depreciation rises linearly. The formula is as follows: Annual depreciation of fixed assets = [original price of fixed assets - - estimated residual value - estimated cost of liquidation) Fixed assets, expected years of use Monthly depreciation of fixed assets = annual depreciation amount of fixed assets /12 [10]] the original price of a fixed asset of an enterprise is 50000 yuan, the estimated service life is 10 years, the residual income is expected to be 3000 yuan, and the estimated cost of cleaning is 1000 yuan: Annual depreciation of fixed assets = [50000- (3000-1000)]/10 = 4800 yuan / year Fixed assets depreciation monthly amount = (4800 / 12) = 400 yuan / month In practical work, in order to reflect the degree of loss of fixed assets in a ce