Calculation of total output value:

1. Gross industrial output value=product output of the month×sales unit price of the product

Sales unit price is the non-taxed unit price, because VAT itself does not represent income.

2, the gross industrial product = the month's income from main business + inventory goods closing balance - inventory goods opening balance

Revenue from sales in the month = the number of sales in the month x the unit price of sales in the month

Inventory goods closing balance = the number of inventory goods closing x the unit price of sales in the month

Inventory goods opening balance = the number of inventory goods opening x the unit price of sales in the month

Inventory goods opening balance = the number of inventory goods closing x the unit price of sales in the month

Inventory goods opening balance = Opening quantity of inventory goods × unit price of sales in the month

(1) using product sales revenue or production costs instead of industrial output value;

(2) do not follow the principle of production (the product is not produced by the enterprise);

(3) end of the period at the beginning of the semi-finished products and the difference between work-in-progress omitted from the system.

Self-employed to pay the individual income tax levy there are two ways to check the collection and fixed approved collection:

1, individual industrial and commercial households to implement the checking of the collection, to the total amount of income for each taxable year, minus the costs, expenses and losses, the balance of the taxable income. An over-progressive tax rate of five to thirty-five percent is applied to calculate and pay the individual income tax. Salaries of individual owners are not deducted as costs and expenses, but you can deduct livelihood expenses of 42,000 yuan per year.

2. Where a regular fixed amount of individual income tax is authorized, the taxable income and tax payable are calculated according to the taxable income rate of the industry, and the formula is as follows:

Annual taxable income＝Annual amount of sales income×Taxable income rate (set by the tax bureau, which is different for different industries)

Annual tax payable＝Annual taxable income×Applicable tax rate-quick deduction

Monthly taxable amount = Annual taxable amount/12

Expanded Information

Personal income tax rate:

The fee is divided into consumption tax and purchase tax, which are 5% and 3%~5% respectively. To pay 5% purchase tax, individuals only need to pay 3%. Family cars are divided into two types: light autos with a displacement of less than 1 liter and ordinary autos with a displacement of more than 1 liter. Accordingly, the purchase tax for a small car is only about half of that for a large car. There are corresponding concessions on car drive tax, weight tax and retention tax included in the maintenance fee.

There are incentives for small-displacement cars from purchase to use and maintenance. For example, in the special consumption tax on automobiles, cars with an exhaust volume of more than 2.0L have to pay 10% of the total vehicle price, cars with a volume of 0.8L to 2.0L have to pay 5%, and micro-vehicles with a volume of less than 0.8L are exempted from this tax; and micro-vehicles are also exempted from all taxes in such areas as the vehicle registration tax. In addition, micro-vehicles are also exempted from paying driver's license tax and enjoying half of the road toll and other concessions.

The tax rate is 30 percent on the portion of the value-added amount that does not exceed 50 percent of the amount of the deducted items.

Baidu Encyclopedia - Gross Industrial Output Value

Baidu Encyclopedia - Individual Income Tax