accaf3(7-8)学生.ppt

文档介绍：Chapter7salestaxObjectives:..(1)(VAT:valueaddedtax,增值税),inthatthetaxiscollectedfromsomeoneotherthanthepersonwhoactuallybearsthecostofthetax..采用购进扣税法:当期应交的增值税=当期销项税额-当期进项税额销项税额(outputsalestax)=销售额*销售税率进项税额(inputsalestax)=,,thetaxauthoritieswillreturnthedifferencetothebiz..Notes:Gross(ortaxinclusive)sellingprice:(ortaxexclusive)sellingprice:sellingpricex(1+sellingprice=grosssellingprice/(1+taxrate).estatement.“salestaxpayable”Sales:Purchase:Paidsalestax:(output)(input):,abusinesswillbeowedmoneybackbytheauthorities,andinsuchasituation,thesalestaxrefundowedbytheauthoritieswouldbeacurrentassetintheB/S..Irrecoverable(不能抵扣的进项税)在英国,高档品,奢侈品不能抵扣PayforexpenseWheresalestaxisnotrecoverableitmustberegardedaspartofthecostoftheitems.(如果购入时的进项税额不能抵扣,则将购入时支付的进项税额全部记入购入货物或接受劳务的成本)(不能抵扣的进项税额).(从供货日起算)没有收回,对于该部分应收帐款所缴纳的销售税可以得到减除,并从应缴税金中得以扣除。如果客户随后支付了该笔应收帐款,则将补交该部分销售税金。.Chapter8InventoryObjectives:.