Calculation method of invoice tax point: tax included amount = tax excluded amount+tax amount = tax excluded amount * tax point (for example, 5 points means tax excluded amount *5%), so tax included amount = tax excluded amount *( 1+ tax point) is calculated 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 is = 1 0,000 * (65438+13%) =13%. Tax included amount = tax excluded amount+tax amount = tax excluded amount * tax point (for example, 5 points means tax excluded amount *5%), so tax included amount = tax excluded amount *( 1+ tax point) Tax point calculation method: 1, VAT: general taxpayers pay according to 17% of sales revenue. 2. Urban construction tax applies different tax rates to taxpayers in different regions: if the taxpayer is located in Dongcheng District, Xicheng District, Chongwen District and Xuanwu District, as well as the sub-district offices in Chaoyang District, Haidian District, Fengtai District, Shijing District, Mentougou District and Yanshan District, the tax rate is 7% of the value-added tax; If the taxpayer is located in a suburban county or town, the tax rate is 5% of VAT; If the taxpayer's location is not within the range of 1 and 2, the tax rate is 1% of the value-added tax; 3. The education surcharge is paid at 3% of the value-added tax already paid; 4. The local education surcharge is paid at 2% of the value-added tax; 5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay 0.5 ‰ of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year, and then pay according to the annual increase. ) There are three kinds of common taxes in enterprises: 1. Value-added tax payment point: 3% tax payable = current sales excluding tax * collection rate (3%) sales excluding tax = sales including tax /( 1+ collection rate 3%) tax preferential threshold: sales of taxable services provided by small and micro enterprises: 1. Those who do not exceed the threshold of value-added tax shall be exempted from value-added tax. Pay vat in full. Note: 1. Special invoices for value-added tax shall be paid according to the actual amount, and the total quarterly income shall not exceed the threshold. Only the special ticket area is collected. 2. The threshold for small and micro enterprises is 30,000 yuan per month and 90,000 yuan per quarter. 3. The VAT threshold does not apply to enterprises identified as general taxpayers. 2. Tax collection point of enterprise income tax: 25% collection method: audit collection. Approved preferential policies for collection:1October 20 18 1 February 2020 12 3 1 The upper limit of annual taxable income of small and low-profit enterprises will be raised from 500,000 yuan to 6,543,800 yuan, and the annual taxable income will be lower than 6,543,800 yuan. 3. Calculation method of local tax surcharge: (1) Urban maintenance and construction tax: tax point: 7% (calculated by paid value-added tax) (2) Additional tax point of education fee: 3% (calculated by paid value-added tax) (3) Additional tax point of local education fee: 2% (calculated by paid value-added tax) Urban maintenance and construction tax, education fee surcharge, Local education surcharge = payable output tax × applicable tax rate preferential policy: taxpayers with monthly turnover or sales of less than 654.38 million yuan (quarterly turnover or sales of less than 300,000 yuan) from February 2065438 to February 2006 1 are exempt from education surcharge and local education surcharge.