The formula for calculating the tax amount of special VAT invoices is: sales excluding tax calculated by commodity * tax rate; The seller is a general taxpayer: excluding tax = total invoice amount/1.17; Tax amount = price excluding tax *17%; The seller is a small-scale taxpayer: excluding tax = total invoice amount/1.03; Tax amount = price excluding tax *3%. Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.

1. The calculation method is as follows: tax included amount = tax excluded amount *( 1+ tax point); That is, tax amount = amount excluding tax * tax point.

2. The so-called tax points refer to some taxpayers who often evade taxes. They generally don't invoice sales, mistakenly thinking that they don't have to pay taxes without invoicing. Therefore, when they quoted the price, they did not calculate the taxes and fees they needed to bear in the price. When customers need to issue invoices, they will ask the buyer to bear the taxes that the seller has to pay directly. The proportion of this tax to the original quotation is called the tax point. The calculation method is as follows: tax included amount = tax excluded amount *( 1+ tax point); That is, tax amount = amount excluding tax * tax point. For example, the price of buying something without tax is 1000 yuan. If the tax point is 13, the invoiced amount =1.654,38+03% =113%.

3. If the seller is an ordinary taxpayer, the tax point will usually not reach 17%. Because of the existence of input tax (such as 17 yuan paid by the farm above). This ratio is generally related to the taxpayer's profit level. The greater the profit rate, the higher the tax point, but not higher than the VAT rate 17%. When you buy something, you need an invoice. If you meet someone else, you have to increase the price 17%. There are two possibilities, one is that he is lying to you; Second, he is engaged in unprofitable business. If the seller is a small-scale taxpayer or business tax taxpayer, then the tax point is usually the tax rate, but considering the additional tax and income tax, it should still be higher than 3% and 5%.

legal ground

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 5 Calculation of output tax The output tax shall be calculated and levied according to the sales volume and the tax rate stipulated in Article 2 of these Regulations. Output tax calculation formula:

Output tax = sales × tax rate

Article 12 The tax rate applicable to small-scale taxpayers is 3%, unless otherwise stipulated by the State Council. Article 15 Items exempt from VAT The following items are exempt from VAT:

(1) Self-produced agricultural products sold by agricultural producers;

(2) Contraceptive drugs and devices;

(3) old books;

(4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

(5) Imported materials and equipment provided free of charge by foreign governments and international organizations;

(six) articles for the disabled directly imported by organizations for the disabled;

(7) selling articles for personal use.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.