The tax-excluding coefficient of electric feng shui depends on the value. For example, when it is 16%, 16/116=13.79%.
The tax-excluding coefficient is the calculation coefficient for deducting the input tax included in various expenses. Input tax = tax-included price × tax-excluding coefficient, output tax = (project cost before tax - input tax) × 11%, value-added tax payable = output tax - input tax.
Among them, the electricity charges collected by general VAT taxpayers are subject to VAT at a rate of 13%, and the VAT charges for water charges are calculated at a rate of 9%. The corresponding input tax on water and electricity charges can be deducted.
Determination of tax-excluding coefficient
Example: Material A is used under the quota GT5-1, the material coefficient of the GT5-1 quota is 0.9, and material A is also used under the GT5-100 quota used in , and the material coefficient of GT5-100 quota is 0.95. If the material tax-excluding coefficient directly adjusts the material budget price, it will inevitably lead to multiple budget prices for material A at the same time, and we will not be able to conduct material analysis and price difference calculations. .
So for materials and machinery, when we calculate the price difference, since the budget price includes tax, we need to use the tax-included market price - the tax-included budget price, and then calculate the tax-exclusive price based on the comprehensive value-added tax rate. The price difference will eventually be subject to 11% VAT. ?