VAT价税分离

业务场景 Business Scenario

算法 Algorithm

除税维度 Tax Exclusion Dimension

业务场景

Business Scenario

  业务交易通常产生进行税、销项税、利息收入、费用收入等项，银行需做价税分离得到VAT上缴税局。

Business transactions typically generate items such as input tax, output tax, interest income, and fee income. The bank needs to separate the price and tax to obtain VAT for submission to the tax bureau.

算法

Algorithm

假设VAT税率为7%，应税金额为100，则VAT算法分两种情况：

Assuming the VAT rate is 7% and the taxable amount is 100, the VAT algorithm is divided into two cases:

100中面含税：VAT =100/(1+7%)*7%（推导依据：除税所得+除税所得*7%=100）

Inclusive of tax within 100: VAT = 100 / (1 + 7%) * 7% (derived from: tax-exclusive amount + tax-exclusive amount * 7% = 100)

100中不含税：VAT = 100*7%=7

Exclusive of tax within 100: VAT = 100 * 7% = 7

除税维度

Tax Exclusion Dimension

可分为单笔交易、科目级核算，假设应税金额不含税，则两种算法如下：

It can be divided into single transaction and account-level accounting. Assuming the taxable amount is tax-exclusive, the two algorithms are as follows: