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为什么算增值税时 要用1加上税率(1+0.17)?
释义
为什么算增值税时 要用1加上税率(1+0.17)?算增值税时要用1加上税率(1+0.17),这是因为该金额含有增值税的原因,增值税是价外税,应分开核算,相关公式如下:1、销售额=含税销售收入/(1+17%)2、含税销售收入=销售额*(1+17%)=销售额+销售额*17%=销售额+销项税(或进项税)3、销项税额(或进项税额)=含税销售收入/(1+17%)*17%=销售额*17%。这样说理解吗?
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