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增值稅納稅評估分析測算表
時(shí)間:2022-08-19 21:26:42 點(diǎn)擊:
 
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評估方法 評估指標(biāo) 數(shù)值 計(jì)算公式 數(shù)值
1、銷售收入評估 存貨變動(dòng)評估法 工業(yè) 期初庫存產(chǎn)成品金額
企業(yè)實(shí)際申報(bào)數(shù)

本期完工產(chǎn)成品金額
本期產(chǎn)品銷售收入測算數(shù)=(期初庫存產(chǎn)成品金額+本期完工產(chǎn)成品金額-期末庫存產(chǎn)成品金額)×1+產(chǎn)品銷售利潤÷產(chǎn)品銷售成本) #DIV/0!
期末庫存產(chǎn)成品金額

產(chǎn)品銷售利潤

產(chǎn)品銷售成本

商業(yè) 期初庫存商品金額 3051733.01 進(jìn)價(jià)核算評估 銷售收入測算數(shù)=(期初庫存商品金額+本期購進(jìn)商品金額-期末庫存商品金額)÷1-毛利率) 2283146.963
期末庫存商品金額 3685078.96
本期購進(jìn)商品金額 2854619.63 售價(jià)核算評估 銷售收入測算數(shù)=期初庫存商品金額+本期購進(jìn)商品金額-期末庫存商品金額  2221273.68
毛利率 2.71%
測算數(shù)>實(shí)際申報(bào)數(shù),收入有可能不實(shí),進(jìn)一步分析 評估正常
評估異常
評估差異值 M3-M2(工)或M7(9)-M2(商)
資金動(dòng)態(tài)評估法 本期不含稅收入總額 3154220.26 本期銷售綜合稅率=本期增值稅銷項(xiàng)稅額÷本期不含稅收入總額  0
銷售貨物提供應(yīng)稅勞務(wù)和其它應(yīng)稅行為收到的資金
銷售收入測算數(shù)=(銷售貨物提供應(yīng)稅勞務(wù)和其它應(yīng)稅行為收到的資金-“應(yīng)收帳款預(yù)收帳款當(dāng)期貸方發(fā)生額 +“應(yīng)收帳款預(yù)收帳款當(dāng)期借方發(fā)生額)÷1+本期銷售綜合稅率) -426282.58
應(yīng)收、預(yù)收帳款帳戶當(dāng)期貸方發(fā)生額 4136494.73
應(yīng)收、預(yù)收帳款當(dāng)期借方發(fā)生額 3710212.15
測算數(shù)>申報(bào)數(shù)+免稅收入+出口免稅,進(jìn)一步分析收入 評估正常
評估異常
評估差異值

2、增值稅稅負(fù)評估法 本期應(yīng)納稅額 26177.96 測算稅負(fù)率=(應(yīng)納稅額÷應(yīng)稅主營業(yè)務(wù)收入)×100% 0.008299344
本期應(yīng)稅主營業(yè)務(wù)收入 3154220.26
預(yù)警值 0.46%
測算稅負(fù)率<預(yù)警值,可能有疑點(diǎn) 評估正常
評估異常
評估差異值 0.003699344
3、工/商業(yè)增加值評估法 本期應(yīng)納稅額 26177.96 彈性評估 應(yīng)納稅額與工(商)業(yè)增加值彈性系數(shù)=應(yīng)納稅額增長率÷工(商)業(yè)增加值增長率                             #DIV/0!
基期應(yīng)納稅額

應(yīng)納稅額增長率=(本期-基期)÷基期×100% #DIV/0! 同行業(yè)評估 工(商)業(yè)增加值稅負(fù)差異率=〔本企業(yè)工(商)業(yè)增加值稅負(fù)÷同行業(yè)工(商)業(yè)增加值稅負(fù)〕×100%  #DIV/0!
本期工/商業(yè)增加值=工資+利潤+折舊+銷售稅金及附加 473593.61
基期工/商業(yè)增加值=工資+利潤+折舊+銷售稅金及附加

/商業(yè)增加值增長率={本期-基期基期×100%
工資 380900 銷售稅金及附加 2879.54 --------
本企業(yè)稅負(fù)=應(yīng)納稅額÷工(商)業(yè)增加值 6.66 折舊 74415.56
同行業(yè)稅負(fù)=同行應(yīng)納稅額總額÷同行工(商)業(yè)增加值
預(yù)警值
利潤 15398.51 --------
測算數(shù)<預(yù)警值,收入有可能不實(shí),進(jìn)一步分析 評估正常
評估異常
評估差異值

4、進(jìn)項(xiàng)稅金評估法 期末存貨較期初增加額 633345.95 本期進(jìn)項(xiàng)稅金控制額=(期末存貨較期初增加額+本期銷售成本)×主要外購貨物稅率+本期運(yùn)費(fèi)支出數(shù)×7% 501014.5821
主要外購貨物的增值稅稅率 17%
本期運(yùn)費(fèi)支出 224703.5
本期銷售成本 2221273.68
測算數(shù)<預(yù)警值,收入有可能不實(shí),進(jìn)一步分析 評估正常
評估異常
評估差異值

5、投入產(chǎn)出法 申報(bào)應(yīng)稅銷售收入
評估期產(chǎn)品數(shù)量=當(dāng)期投入原材料數(shù)量×投入產(chǎn)出比 0
期初庫存產(chǎn)品數(shù)量

投入產(chǎn)出比
測算應(yīng)稅銷售收入=(期初庫存產(chǎn)品數(shù)量+評估期產(chǎn)品數(shù)量-期末庫存產(chǎn)品數(shù)量)×評估期產(chǎn)品銷售單價(jià)  0
當(dāng)期投入原材料數(shù)量

評估期原材料或包裝物耗用量
評估期產(chǎn)品數(shù)量=評估期原材料或包裝物耗用量÷單位產(chǎn)品耗用原材料或包裝物定額                                                                                                                   #DIV/0!
期末庫存產(chǎn)品數(shù)量

評估期產(chǎn)品銷售單價(jià)
測算應(yīng)稅銷售收入=(期初庫存產(chǎn)品數(shù)量+評估期產(chǎn)品數(shù)量-期末庫存產(chǎn)品數(shù)量)×評估期產(chǎn)品銷售單價(jià)                                                                                                                                #DIV/0!
單位產(chǎn)品耗用原材料或包裝物定額
問題值=(測算應(yīng)稅銷售收入-申報(bào)應(yīng)稅銷售收入)×適用稅率(征收率) 0
適用稅率或征收率

 企業(yè)當(dāng)期實(shí)際產(chǎn)品(含半成品)產(chǎn)量  計(jì)算的評估期企業(yè)出產(chǎn)品數(shù)量為正常,反之為異常                                                                                                                                
評估正常
評估異常
評估差異值 N4-G2()N7-G2
6、能耗測算法 評估期期初庫存產(chǎn)品數(shù)量
評估期產(chǎn)品產(chǎn)量=評估期生產(chǎn)能耗量÷評估期單位產(chǎn)品能耗定額 #DIV/0!
評估期期末庫存產(chǎn)品數(shù)量
評估期產(chǎn)品銷售數(shù)量=評估期期初庫存產(chǎn)品數(shù)量+評估期產(chǎn)品產(chǎn)量-評估期期末庫存數(shù)量 #DIV/0!
評估期生產(chǎn)能耗量
評估期銷售收入測算數(shù)=評估期產(chǎn)品銷售數(shù)量×評估期產(chǎn)品銷售單價(jià) 0
評估期單位產(chǎn)品能耗定額
問題值=(評估應(yīng)稅銷售收入-實(shí)際申報(bào)應(yīng)稅銷售收入)X適用稅率(征收率)

評估期產(chǎn)品銷售數(shù)量

企業(yè)當(dāng)期實(shí)際產(chǎn)成品(含半成品)產(chǎn)量 ≈ 計(jì)算的評估期生產(chǎn)產(chǎn)品的數(shù)量,為正常反之為異常

評估正常
評估異常
評估差異值

7、工時(shí)(工資)耗用法 期初庫存產(chǎn)品數(shù)量
評估期產(chǎn)品產(chǎn)量=評估期生產(chǎn)人員工時(shí)總量(工資總額)或某一主要生產(chǎn)環(huán)節(jié)工時(shí)總量(工資總額)÷單位產(chǎn)品耗用工時(shí)(工資) #DIV/0!
期末庫存產(chǎn)品數(shù)量
測算應(yīng)稅銷售收入=(期初庫存產(chǎn)品數(shù)量+評估期產(chǎn)品產(chǎn)量-期末庫存產(chǎn)品數(shù)量)×評估期產(chǎn)品銷售單價(jià) 0
評估期生產(chǎn)人員工時(shí)總量(工資總額)
 問題值=(測算應(yīng)稅銷售收入-企業(yè)實(shí)際申報(bào)應(yīng)稅銷售收入)×適用稅率(征收率)   0
單位產(chǎn)品耗用工時(shí)(或者工資)

當(dāng)實(shí)際產(chǎn)品數(shù)量(含半成品)≈ 評估期產(chǎn)品產(chǎn)量則為正常,反之為異常
評估正常
評估異常
評估差異值

8、設(shè)備生產(chǎn)能力法 期初庫存產(chǎn)品數(shù)量
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                0
期末庫存產(chǎn)品數(shù)量
測算應(yīng)稅銷售收入=(期初庫存產(chǎn)品數(shù)量+評估期產(chǎn)品產(chǎn)量-期末庫存產(chǎn)品數(shù)量)×評估期產(chǎn)品銷售單價(jià) 0
評估期若干設(shè)備的日產(chǎn)量或時(shí)產(chǎn)量
問題值=(測算應(yīng)稅銷售收入-企業(yè)實(shí)際申報(bào)應(yīng)稅銷售收入)×適用稅率(征收率) 0
評估期正常工作日或工作時(shí)

當(dāng)實(shí)際產(chǎn)品數(shù)量(含半成品)≈ 評估期產(chǎn)品產(chǎn)量則為正常,反之為異常
評估正常
評估異常
評估差異值

9、設(shè)備生產(chǎn)周期法 期初庫存產(chǎn)品數(shù)量
評估期產(chǎn)品產(chǎn)量=評估期生產(chǎn)的周期數(shù)×設(shè)備每一周期的生產(chǎn)能力或總?cè)萘?/span>  0                                                                                                                    
期末庫存產(chǎn)品數(shù)量
評估期生產(chǎn)的周期數(shù)=當(dāng)期有效生產(chǎn)天數(shù)或小時(shí)數(shù)÷設(shè)備運(yùn)行一個(gè)周期的天數(shù)或小時(shí)數(shù)  #DIV/0!
當(dāng)期有效生產(chǎn)天數(shù)或小時(shí)數(shù)
測算應(yīng)稅銷售收入=(期初庫存產(chǎn)品數(shù)量+評估期產(chǎn)品產(chǎn)量-期末庫存產(chǎn)品數(shù)量)×評估期產(chǎn)品銷售單價(jià)  0
設(shè)備運(yùn)行一個(gè)周期的天數(shù)或小時(shí)數(shù)
問題值=(測算應(yīng)稅銷售收入-企業(yè)實(shí)際申報(bào)應(yīng)稅銷售收入)×適用稅率(征收率) 0
評估期生產(chǎn)的周期數(shù)
設(shè)備每一周期的生產(chǎn)能力或總?cè)萘?

當(dāng)實(shí)際產(chǎn)品數(shù)量(含半成品)≈ 評估期產(chǎn)品產(chǎn)量則為正常,反之為異常
評估正常
評估異常
評估差異值

10、毛利率法 毛利率 29.58% 毛利差異率=(企業(yè)毛利率-行業(yè)或商品毛利率)÷行業(yè)或商品毛利率×100% #DIV/0!
行業(yè)(商品)毛利率

評估正常
評估異常
評估差異值

11、以進(jìn)控銷法 期初庫存商品金額 3051733.01 售價(jià)核算 測算應(yīng)稅銷售收入=期初庫存商品金額+評估期購進(jìn)商品金額-期末庫存商品金額 2021273.68
評估期購進(jìn)商品金額 2654619.63 進(jìn)價(jià)核算 測算應(yīng)稅銷售收入=(期初庫存商品金額+本期購進(jìn)商品金額-期末庫存商品金額)÷1-毛利率)                                                                                                          2021273.68
期末庫存商品金額 3685078.96 金額評估  問題值=(測算應(yīng)稅銷售收入-企業(yè)實(shí)際申報(bào)應(yīng)稅銷售收入)×適用稅率(征收率) 0
毛利率

期初庫存商品數(shù)量 643.715 數(shù)量評估 測算應(yīng)稅銷售收入=(期初庫存商品數(shù)量+評估期購進(jìn)商品數(shù)量-期末庫存商品數(shù)量)×評估期商品銷售單價(jià) 15510777806
評估期購進(jìn)商品數(shù)量 418.509
期末庫存商品數(shù)量 651.1845  問題值=(測算應(yīng)稅銷售收入-企業(yè)實(shí)際申報(bào)應(yīng)稅銷售收入)×適用稅率(征收率) 0
評估期商品銷售單價(jià) 7673.7643
評估正常
評估異常
評估差異值

12、產(chǎn)品(行業(yè))鏈分析法 評估期銷項(xiàng)稅額 536217.51 評估期進(jìn)項(xiàng)稅額 510039.55
下游產(chǎn)品或行業(yè)的進(jìn)項(xiàng)稅額 
上游產(chǎn)品或行業(yè)的銷項(xiàng)稅額

評估期銷項(xiàng)稅額=下游產(chǎn)品或行業(yè)的進(jìn)項(xiàng)稅額則為正常,反之為異常 
 評估期進(jìn)項(xiàng)稅額=上游產(chǎn)品或行業(yè)的銷項(xiàng)稅額則為正常,反之為異常
評估正常
評估異常
評估差異值

13、外部信息核對法 第三方信息數(shù)據(jù)
評估期產(chǎn)品產(chǎn)量=第三方信息數(shù)據(jù)÷單位產(chǎn)品耗用定額或繳納費(fèi)用標(biāo)準(zhǔn) #DIV/0!
單位產(chǎn)品耗用定額或繳納費(fèi)用標(biāo)準(zhǔn)
測算應(yīng)稅銷售收入=(期初庫存產(chǎn)品數(shù)量+評估期產(chǎn)品產(chǎn)量-期末庫存產(chǎn)品數(shù)量)×評估期產(chǎn)品銷售單價(jià)  0
期初庫存產(chǎn)品數(shù)量
問題值=(測算應(yīng)稅銷售收入-企業(yè)實(shí)際申報(bào)應(yīng)稅銷售收入)×適用稅率(征收率) 0
期末庫存產(chǎn)品數(shù)量

評估正常
評估異常
評估差異值

14、保本經(jīng)營法 申報(bào)繳納的增值稅額 26177.96 最低保本銷售收入=評估期的費(fèi)用支出總額 926826.53
評估期的費(fèi)用支出總額 926826.53 測算應(yīng)納增值稅額=最低保本銷售收入×適用稅率 15756051.01
適用稅率 17  問題值=測算應(yīng)納增值稅額-申報(bào)繳納的增值稅額 15729873.05
評估正常
評估異常
評估差異值

15、資金監(jiān)控法 當(dāng)期應(yīng)收賬款收入類借方發(fā)生額 3710212.15 (當(dāng)期應(yīng)收賬款收入類借方發(fā)生額+當(dāng)期應(yīng)收票據(jù)收入類借方發(fā)生額+當(dāng)期銀行存款收入類借方發(fā)生額+當(dāng)期現(xiàn)金收入類借方發(fā)生額+當(dāng)期對外投資視同銷售類借方發(fā)生額) 7449812.15
當(dāng)期對外投資視同銷售類借方發(fā)生額

當(dāng)期應(yīng)收票據(jù)收入類借方發(fā)生額 3739600
當(dāng)期產(chǎn)品銷售收入貸方發(fā)生額 3154220.26
當(dāng)期銀行存款收入類借方發(fā)生額
當(dāng)期產(chǎn)品銷售收入貸方發(fā)生額+其他業(yè)務(wù)收入類貸方發(fā)生額 3154220.26
其他業(yè)務(wù)收入類貸方發(fā)生額

當(dāng)期現(xiàn)金收入類借方發(fā)生額

(當(dāng)期應(yīng)收賬款收入類借方發(fā)生額+當(dāng)期應(yīng)收票據(jù)收入類借方發(fā)生額+當(dāng)期銀行存款收入類借方發(fā)生額+當(dāng)期現(xiàn)金收入類借方發(fā)生額+當(dāng)期對外投資視同銷售類借方發(fā)生額)÷1+適用稅率或征收率)≤當(dāng)期產(chǎn)品銷售收入貸方發(fā)生額+其他業(yè)務(wù)收入類貸方發(fā)生額則為正常,反之為異常 


評估正常
評估異常
評估差異值

 

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