Example 1: f Commercial enterprises are general taxpayers, and the VAT rate is 17%. Relevant financial data for 2004 are as follows:

1, sales revenue of that year 1 ten thousand yuan;

2. The purchase cost in that year was 900,000 yuan (excluding tax), and the input tax rate was17%;

3. The inventory was sold in the same year, and there was no balance at the beginning and the end of the year.

4. The enterprise has no other VAT deduction items.

Calculate 1:F VAT payable calculated by enterprises in 2004:

= 1 10,000 yuan×17%—900,000 yuan×17% =1.7 million yuan.

Calculation 2: The current VAT rate of the enterprise is F:= 1.7 million yuan/1 10,000 yuan = 1.7%.

Second, the theoretical analysis of direct calculation of value-added tax in commercial enterprises

From the long-term operation of enterprises, the so-called value-added amount of commercial enterprises is the gross profit of enterprises, that is, sales revenue MINUS sales cost. F. Value-added tax payable calculated by enterprises according to the direct method

= added value ×17% = (100-90 )×17% =1.7 million yuan.

It can be seen that VAT is not only a turnover tax, but also has some characteristics of income tax in the process of calculation and collection. As far as commercial enterprises are concerned, their gross sales margin should be maintained at an appropriate level, thus generating national taxes, ensuring the normal operation of enterprises and ultimately bringing returns to shareholders of enterprises.

Three. Comparative analysis of value-added tax between small-scale taxpayers and ordinary taxpayers in commercial enterprises

China's value-added tax collection and management methods are managed according to general taxpayers and small-scale taxpayers, and the tax payable of small-scale taxpayers in the current year can match the sales income of the current year; However, the calculation method of general taxpayers' value-added tax determines that the calculated tax payable does not match the sales income of that year. How do we compare these two types of enterprises?

Example 2: Enterprise G is a small-scale taxpayer (audit collection), and the VAT collection rate is 4%. Its operation is basically the same as that of enterprise F (assuming that the sales target is the final consumer). Due to market competition, the tax-included purchase price and tax-included sale price of enterprise G and enterprise F are exactly the same. A comparative analysis of the cash flows of these two enterprises in 2004 is as follows:

Enterprise g enterprise

Cash inflow117117

Cash outflow from purchase 105.3 105.3

Pay VAT outflow 1.7 4.5

Net cash flow 10 7.2

It can be seen that due to the different tax collection and management methods of value-added tax, the benefits obtained by enterprises in market competition are obviously different. The fundamental reason for the difference is the difference in VAT rates. The tax rate of enterprise F is 1.7%, and that of enterprise G is 4%. If the tax rate of a general taxpayer enterprise reaches 4% and the inventory changes little at the beginning and end of the year, we can calculate that the gross profit margin of the enterprise is roughly 23.5% according to the calculation formula of VAT rate. We can draw a conclusion that if the gross profit margin of a commodity is higher than 23.5%, then small-scale taxpayer enterprises will have a competitive advantage; If the gross sales margin of a commodity is less than 23.5%, then the general taxpayer enterprise has a competitive advantage, and with the decline of the gross sales margin, the competitive advantage of the general taxpayer is more obvious. We then analyze that if the gross profit margin of commercial sales of a product is less than 4%, then the small-scale taxpayers who collect inspections will only lose money if they continue to do business and invoice.

Like the analysis process of commercial enterprises, this phenomenon also exists in production and processing enterprises, but due to the value-added of production and processing enterprises,