In China, there are several levels of VAT rates, including 6%, 9% and 13%. The tax rate of specific tax items depends on the category of goods or services. For example:
-If the tax rate of goods or services is 6%, the VAT payable for the invoice amount of 1 0,000 yuan is: 1 0,000 yuan *6%=600 yuan.
-If 9% tax rate is applied, the tax amount is: 1 1,000 yuan *9%=900 yuan.
-If the tax rate of 13% is applicable, the tax amount is: 1 ten thousand yuan * 13% = 1. 300 yuan.
It should be noted that the actual tax payment may also be affected by other factors, such as whether there are preferential tax policies and whether cross-regional sales are involved. In addition, the tax rate may also change with the policy adjustment. Therefore, when calculating the tax payable, it should be calculated according to the latest tax law and the actual situation.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.