Although agricultural tax has retired from the stage of history, one item still remains today, which is tobacco leaf tax that we rarely come into contact with. How to calculate the input tax of tobacco leaf tax and value-added tax related to the purchase of tobacco leaf in agricultural products? Today, we will share with you:

I. Basis for calculating tax of tobacco leaf tax: the total amount of price actually paid for purchasing tobacco leaf (including the tobacco leaf purchase price and non-price subsidies, among which the non-price subsidies are uniformly based on the tobacco leaf purchase price10%Calculate)

Ii. Formula for calculating tobacco leaf tax: tax payable on tobacco leaf tax=Total amount actually paid for tobacco leaf purchase×Tax rate (20%)

Iii. VAT input tax deduction formula: Input tax allowed to be deducted=Total amount actually paid for tobacco leaf purchase+Tobacco leaf tax payable)×Deduction rate (The out-of-pocket subsidy for calculating input tax is the out-of-pocket subsidy actually paid)

Case:2020years1The moon,ATobacco leaf purchasing units purchase drying tobacco leaves from tobacco farmers, receive all processed tobacco in the same month, and indicate the purchase price on the purchase invoice10At the same time, indicate in the invoice additional payment of out-of-price subsidies0.8Ten thousand yuan,How much is the input tax of tobacco leaf and value-added tax respectively?

(1) the total amount actually paid for the purchase of tobacco leaves=10×(1+10%)=11(ten thousand yuan)

(2) tobacco leaf tax shall be paid=11×20%=2.2(ten thousand yuan)

(3) Calculating and deducting VAT input tax=(10+0.8+2.2)×10%=1.3(ten thousand yuan)

Four, warm tips

(1) The calculation of tobacco leaf tax shall be used uniformly10%Out-of-price subsidy

(2) The calculation of VAT input tax shall use the out-of-price subsidy actually paid, rather than the single use10%

(3) Basic tax rate of taxpayers' purchases for production, sales or commissioned processing (13%Tax rate) goods of agricultural products, deduction rate plus1%namely10%

V. Policy basis

(1) Tobacco Tax Law of the People's Republic of China

(2) Finance and taxation [2018:75No.

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