It refers to the value-added tax of 13% (the tax rate is 13%), and the value-added tax is an extra tax. If you spend 111 yuan, then you have to pay 13 yuan, a ***113 yuan. Value-added tax amount = price (excluding tax price) × value-added tax

1, tax point, short for tax starting point, also known as "tax starting point" or "tax starting point", refers to the starting point amount of taxation for tax-paying objects stipulated in the tax law, and the tax rates of ordinary invoices are 17% and 13% for general taxpayers, 6% for small-scale taxpayers' industries and 4% for businesses, and invoices are divided into ordinary invoices. The tax rates applicable to ordinary taxpayers are: 13%, 9% _6%, 1%, etc.

2. The tax type includes production-oriented value-added tax. Productive value-added tax means that when collecting value-added tax, only the tax of that part of the means of production that belongs to non-fixed assets can be deducted, and the tax contained in the value of fixed assets is not allowed to be deducted. Income-based value-added tax, income-based value-added tax means that when collecting value-added tax, only the tax included in the depreciation part of fixed assets is allowed to be deducted, and the depreciation part is not included in the deduction amount. The tax object of this type of value-added tax is roughly equivalent to national income, so it is called income-based value-added tax. Consumption value-added tax, consumption value-added tax means that when collecting value-added tax, all taxes contained in the value of fixed assets are allowed to be deducted at one time. In this way, the means of production are excluded from the scope of taxation as far as the whole society is concerned.

3. Generally, tax points are charged according to the tax rate shown on the VAT invoice. 3% for small scale, 6%-13% for general taxpayers, plus tax, and invoice according to the amount received. The tax rate is the proportion or amount of tax levied on the object of taxation. The tax rate is the measure to calculate the tax amount, and it is also a measure of the tax burden. What kind of industry does it belong to? Sales-oriented enterprises, the main tax is value-added tax, which is managed by national tax. Such enterprises are subdivided into small-scale general taxpayers, who pay taxes at a rate of 3% of sales on a small scale, but the tax rate is 17%, but the input can be deducted (in use). Sales-related enterprises are divided into industry and commerce. Industry refers to processing business, and commerce refers to the behavior that you purchase goods from other places and trust the company to sell them. Urban construction tax and education surcharge enterprises can pay business tax or value-added tax after they have earned income. These taxes are supplemented by urban construction tax and education surcharge. Urban construction tax is based on value-added tax+business tax+consumption tax

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