增值税税负率是含税价计算吗?

增值税是增值一种以货物和服务的增值为征税基础的税种。在国内的税税算商品和服务中，增值税是负率一种非常常见的税种，对于企业和个人来说都有一定的含税影响。而增值税的价计税负率是指纳税人需要缴纳的增值税占销售额的比例。对于企业来说，增值税负率的税税算高低直接影响着企业的盈利水平。

在计算增值税税负率时，负率还需要注意是含税否是含税价计算。含税价是价计指在商品或服务的价格中已经包含了增值税的部分。而不含税价则是增值指商品或服务的价格不包含增值税，需要额外计算增值税的税税算部分。对于企业来说，负率应该以含税价计算税负率，含税因为企业实际上需要缴纳的价计是含税价中的增值税部分。如果以不含税价计算税负率，那么企业实际上需要缴纳的税负率会更高，影响企业的盈利水平。

举个例子，如果一家企业销售了一批含税价为1万的商品，其中增值税率为13%。那么企业实际上需要缴纳的增值税是10000÷1.13×0.13=1000元。而企业的销售额为1万，税负率为1000÷10000×100%=10%。如果以不含税价计算税负率，那么企业实际上需要缴纳的增值税是10000×0.13=1300元。税负率为1300÷10000×100%=13%。可以看到，如果以不含税价计算税负率，那么企业的税负率会更高，对企业的盈利水平会产生不利影响。

总之，企业在计算增值税税负率时，应该以含税价计算。这样可以更真实地反映企业的税负水平，对企业的经营管理也更有帮助。

本文地址：http://web.aritamikan.com/news/%3Cp%3E%E4%B8%89%E8%A7%92%E7%B2%89%E6%89%91%E6%98%AF%E5%8C%96%E5%A6%86%E5%93%81%E4%B8%AD%E9%9D%9E%E5%B8%B8%E5%B8%B8%E8%A7%81%E7%9A%84%E4%B8%80%E7%A7%8D%E5%B7%A5%E5%85%B7%EF%BC%8C%E5%AE%83%E8%83%BD%E5%A4%9F%E6%9C%89%E6%95%88%E5%9C%B0%E6%B6%82%E6%8A%B9%E7%B2%89%E5%BA%95%E5%92%8C%E8%9C%9C%E7%B2%89%EF%BC%8C%E4%BD%BF%E8%82%8C%E8%82%A4%E6%9B%B4%E5%8A%A0%E5%85%89%E6%BB%91%E8%87%AA%E7%84%B6%E3%80%82%E4%BD%86%E6%98%AF%EF%BC%8C%E9%9A%8F%E7%9D%80%E4%BD%BF%E7%94%A8%E6%97%B6%E9%97%B4%E7%9A%84%E5%A2%9E%E9%95%BF%EF%BC%8C%E7%B2%89%E6%89%91%E4%B8%8A%E4%BC%9A%E7%A7%AF%E7%B4%AF%E5%A4%A7%E9%87%8F%E7%9A%84%E5%8C%96%E5%A6%86%E5%93%81%E6%AE%8B%E7%95%99%E5%92%8C%E6%B1%A1%E5%9E%A2%EF%BC%8C%E4%B8%8D%E4%BB%85%E5%BD%B1%E5%93%8D%E5%8C%96%E5%A6%86%E6%95%88%E6%9E%9C%EF%BC%8C%E8%BF%98%E5%AE%B9%E6%98%93%E6%BB%8B%E7%94%9F%E7%BB%86%E8%8F%8C%EF%BC%8C%E5%AF%B9%E7%9A%AE%E8%82%A4%E5%81%A5%E5%BA%B7%E9%80%A0%E6%88%90%E5%BD%B1%E5%93%8D%E3%80%82%E5%9B%A0%E6%AD%A4%EF%BC%8C%E5%AE%9A%E6%9C%9F%E6%B8%85%E6%B4%97%E4%B8%89%E8%A7%92%E7%B2%89%E6%89%91%E9%9D%9E%E5%B8%B8%E9%87%8D%E8%A6%81%E3%80%82%3C/p%3E%3Cp%3E%E9%82%A3%E4%B9%88%EF%BC%8C%E4%B8%89%E8%A7%92%E7%B2%89%E6%89%91%E5%A4%9A%E4%B9%85%E6%B4%97%E4%B8%80%E6%AC%A1%E5%90%88%E9%80%82%E5%91%A2%EF%BC%9F%E8%BF%99%E5%85%B6%E5%AE%9E%E8%A6%81%E6%A0%B9%E6%8D%AE%E4%B8%AA%E4%BA%BA%E4%BD%BF%E7%94%A8%E6%83%85%E5%86%B5%E5%92%8C%E5%96%9C%E5%A5%BD%E6%9D%A5%E5%AE%9A%E3%80%82%E4%B8%80%E8%88%AC%E6%9D%A5%E8%AF%B4%EF%BC%8C%E5%BB%BA%E8%AE%AE%E8%87%B3%E5%B0%91%E6%AF%8F%E5%91%A8%E6%B8%85%E6%B4%97%E4%B8%80%E6%AC%A1%EF%BC%8C%E5%A6%82%E6%9E%9C%E4%BD%BF%E7%94%A8%E9%A2%91%E7%8E%87%E8%BE%83%E9%AB%98%E6%88%96%E8%80%85%E6%84%9F%E8%A7%89%E7%B2%89%E6%89%91%E5%8F%98%E8%84%8F%E8%BE%83%E5%BF%AB%EF%BC%8C%E5%8F%AF%E4%BB%A5%E9%80%82%E5%BD%93%E5%A2%9E%E5%8A%A0%E6%B8%85%E6%B4%97%E9%A2%91%E7%8E%87%E3%80%82%E5%A6%82%E6%9E%9C%E4%BD%A0%E6%98%AF%E5%AE%B9%E6%98%93%E9%95%BF%E7%97%98%E7%9A%84%E8%82%8C%E8%82%A4%EF%BC%8C%E5%B0%B1%E9%9C%80%E8%A6%81%E6%9B%B4%E5%8A%A0%E6%B3%A8%E9%87%8D%E6%B8%85%E6%B4%97%E9%A2%91%E7%8E%87%EF%BC%8C%E5%BB%BA%E8%AE%AE%E6%AF%8F%E4%B8%A4%E4%B8%89%E5%A4%A9%E6%B8%85%E6%B4%97%E4%B8%80%E6%AC%A1%E3%80%82%3C/p%3E%3Cp%3E%E5%85%B7%E4%BD%93%E7%9A%84%E6%B8%85%E6%B4%97%E6%96%B9%E6%B3%95%E4%B9%9F%E5%BE%88%E7%AE%80%E5%8D%95%E3%80%82%E9%A6%96%E5%85%88%EF%BC%8C%E5%B0%86%E4%B8%89%E8%A7%92%E7%B2%89%E6%89%91%E6%94%BE%E5%85%A5%E6%B8%A9%E6%B0%B4%E4%B8%AD%EF%BC%8C%E5%8A%A0%E5%85%A5%E9%80%82%E9%87%8F%E7%9A%84%E6%B4%97%E8%A1%A3%E6%B6%B2%E6%88%96%E8%80%85%E4%B8%93%E7%94%A8%E7%9A%84%E5%8C%96%E5%A6%86%E5%93%81%E6%B8%85%E6%B4%81%E5%89%82%EF%BC%8C%E8%BD%BB%E8%BD%BB%E6%8F%89%E6%90%93%E5%87%A0%E5%88%86%E9%92%9F%E3%80%82%E7%84%B6%E5%90%8E%EF%BC%8C%E5%B0%86%E7%B2%89%E6%89%91%E5%8F%96%E5%87%BA%EF%BC%8C%E7%94%A8%E6%B8%85%E6%B0%B4%E5%8F%8D%E5%A4%8D%E5%86%B2%E6%B4%97%E8%87%B3%E6%B4%97%E6%B6%A4%E5%89%82%E6%88%96%E8%80%85%E6%B8%85%E6%B0%B4%E6%B2%A1%E6%9C%89%E6%B3%A1%E6%B2%AB%E4%B8%BA%E6%AD%A2%E3%80%82%E6%9C%80%E5%90%8E%EF%BC%8C%E7%94%A8%E6%AF%9B%E5%B7%BE%E8%BD%BB%E8%BD%BB%E6%8C%89%E5%8E%8B%E5%8E%BB%E6%8E%89%E6%B0%B4%E5%88%86%EF%BC%8C%E7%84%B6%E5%90%8E%E6%99%BE%E5%B9%B2%E5%8D%B3%E5%8F%AF%E3%80%82%E5%A6%82%E6%9E%9C%E4%BD%A0%E9%9C%80%E8%A6%81%E5%BF%AB%E9%80%9F%E4%BD%BF%E7%94%A8%E7%B2%89%E6%89%91%EF%BC%8C%E5%8F%AF%E4%BB%A5%E7%94%A8%E5%90%B9%E9%A3%8E%E6%9C%BA%E6%88%96%E8%80%85%E7%83%98%E5%B9%B2%E6%9C%BA%E5%B0%86%E5%85%B6%E5%90%B9%E5%B9%B2%E3%80%82%3C/p%3E%3Cp%3E%E6%80%BB%E4%B9%8B%EF%BC%8C%E4%B8%89%E8%A7%92%E7%B2%89%E6%89%91%E6%98%AF%E6%97%A5%E5%B8%B8%E5%8C%96%E5%A6%86%E4%B8%8D%E5%8F%AF%E6%88%96%E7%BC%BA%E7%9A%84%E5%B7%A5%E5%85%B7%EF%BC%8C%E4%BD%86%E6%98%AF%E5%AE%9A%E6%9C%9F%E6%B8%85%E6%B4%97%E6%98%AF%E4%BF%9D%E8%AF%81%E5%85%B6%E4%BD%BF%E7%94%A8%E6%95%88%E6%9E%9C%E5%92%8C%E5%8D%AB%E7%94%9F%E7%9A%84%E9%87%8D%E8%A6%81%E6%8E%AA%E6%96%BD%E3%80%82%E5%9C%A8%E4%BD%BF%E7%94%A8%E8%BF%87%E7%A8%8B%E4%B8%AD%EF%BC%8C%E5%BB%BA%E8%AE%AE%E5%A4%9A%E6%B3%A8%E6%84%8F%E6%B8%85%E6%B4%97%E9%A2%91%E7%8E%87%E5%92%8C%E6%96%B9%E6%B3%95%EF%BC%8C%E4%BB%A5%E4%BF%9D%E8%AF%81%E8%82%8C%E8%82%A4%E7%9A%84%E5%81%A5%E5%BA%B7%E5%92%8C%E7%BE%8E%E4%B8%BD%E3%80%82%3C/p%3E