1. For ordinary taxpayers, if the face value of value-added tax is 10000 yuan and the value-added tax rate is 16%, the calculation formula of tax amount is: tax amount =10000/(1+16%). After the sales income is 10000 yuan, that is,10000-1379.5438+0 = 8620.69 yuan.
Second, the tax rate of small-scale taxpayers is low. Similarly, the tax amount of 10000 yuan is calculated as: tax amount = 10000/(1+3%) * 3% = 291.26 yuan, and the sales income is 10000 yuan minus tax amount, that is/.
The scope and specific provisions of value-added tax can refer to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax. In addition, the tax payment certificate issued is the legal certificate of tax payment obligation, including general tax payment certificate, tax payment book, special VAT invoice and ordinary tax bill.
Anti-counterfeiting tax control system is an important part of national tax management, which consists of tax control issuance, enterprise issuance, invoicing subsystem and certification tax return subsystem. The enterprise mainly operates through the anti-counterfeiting tax-controlled billing subsystem, involving special equipment such as golden tax card and tax-controlled IC card to ensure the security of invoice information. In the process of use, the equipment must be kept strictly, and the operating procedures must be observed to ensure compliance and safety.
The main functions of the billing system include invoice management, sales list processing and report output. Data maintenance allows users to manage related data and find error information. Enterprises should correctly operate and keep tax control equipment in accordance with relevant regulations to avoid violations.