The invoiced amount, income and VAT are not calculated for voided invoices, but for reopened invoices. As for whether or not to pay taxes, it is judged according to the following points:

1. If it is a small-scale taxpayer, will the income in this quarter exceed 91,111 after reopening the invoices? If the quarterly income exceeds 91,111 but is less than 311,111, the value-added tax and urban construction tax shall be paid in full at 3% (7% of the value-added tax) If the quarterly income exceeds 311,111 yuan, the value-added tax, urban construction tax and education surcharge (5% of the value-added tax) should be paid in full at 3%. In addition, stamp duty and enterprise income tax should be considered. If the annual accumulated profit does not exceed 511,111 yuan, the enterprise income tax will be actually levied at 11%. If the annual accumulated profit exceeds 511,111 yuan, the enterprise income tax will be actually levied at 25%. In the final settlement, the overpayment will be deferred and the underpayment will be paid. < P > Whether or not to pay VAT is determined according to the calculation result of opening tax allowance+current input tax-current output tax: if the current calculation result is ≤1, VAT is not required. If the calculation result of this period >; 1, the amount of value-added tax will be paid. Similarly, if the monthly income does not exceed 1 million, the education surcharge will be exempted, otherwise the education surcharge will be levied in full. As for stamp duty and enterprise income tax, it is the same as that of small-scale taxpayers.