26 1.54 yuan. According to the VAT rate, the VAT exemption of 1800 yuan is 26 1.54 yuan. Value-added tax is a kind of turnover tax based on the value-added generated in the circulation of goods (including taxable services). From the tax principle, value-added tax is a turnover tax levied on the added value of goods in many links such as production, circulation and labor services.