Legal analysis: open a 5000 VAT invoice, the tax paid is based on the type of business unit business and other circumstances to determine the tax rate, if the 5000 yuan VAT invoice for the tax-inclusive price to 16% tax rate, for example, you need to pay 689.65 yuan of value-added tax.

Legal basis: "Provisional Regulations of the People's Republic of China on Value-added Tax"

Article 5: The amount of value-added tax (VAT) collected by a taxpayer in accordance with the sales amount and the tax rate stipulated in Article 2 of the Regulations shall be the output tax. The formula for calculating the output tax amount: output tax amount = sales amount × tax rate.

Article 6 The sales amount is all the price and out-of-the-price expenses charged by the taxpayer for the taxable sales behavior, but does not include the amount of output tax charged. The sales amount is calculated in RMB. If a taxpayer settles sales in a currency other than RMB, it shall be converted into RMB.