Current location - Recipe Complete Network - Catering industry - How to charge if the catering invoice exceeds the free amount? What percentage should it be calculated? For example, the quarter is 91111. It's over 611.
How to charge if the catering invoice exceeds the free amount? What percentage should it be calculated? For example, the quarter is 91111. It's over 611.

According to the relevant regulations of the State Administration of Taxation, the business income exempted from value-added tax is calculated according to the amount excluding tax.

Your income including tax in this quarter is 91,611, and the corresponding amount excluding tax is

91,611/1.13 = 87,961.17

, so you don't need to pay value-added tax.