Invoices open 8 points, the price with the tax-inclusive price divided by 1 plus the sum of its applicable tax rate of 17%, the VAT payable for the non-tax-inclusive price multiplied by the applicable tax rate.

I. The role of invoices

1. Receipts are purchased at the tax office, and merchants can buy receipts at the tax office after the tax office tax. The receipt is proof of whether the seller has paid the tax.

2. The retailer must bear the tax, so if he sells something for $10, he must bear a certain amount of tax. If the tax is $2 and he receives $10 in the case of a receipt, the $10 he receives goes perfectly into his own wallet.

3, when issuing a receipt, he has to pay 2 yuan of tax, and finally become his wallet only 8 yuan, 2 yuan will increase his tax cost, so he only issued a receipt on it

4, the company only see receipts to know that the other side of the transaction has paid the tax, if there is no receipt, the tax office will find that your company did not get the receipt, the tax on the transaction was originally borne by the merchant, and now let your company bear a high penalty. Now let your company to bear a high fine

5, so your company needs receipts, so as not to violate the provisions of the tax law.

2, the importance of invoices

1, invoices are the tax authorities to manage the tax source, the important basis for the collection of taxes;

2, invoices are the carrier of the content of the record of economic activities, is an important tool for financial management

3, receipts are an important means of the state to supervise the economic activities, to maintain the economic order, to protect the security of state property;

4 , invoices have the legitimacy, authenticity, uniformity, timeliness and other characteristics, is one of the most basic accounting source documents.

The invoice is a text issued by a salesperson to a purchaser in the course of an economic activity, including the name, quality and contractual price of the products and services provided to the purchaser. The required elements of the invoice, except for the advance payment, are payment by the buyer to the seller according to the terms of the agreement, which must include the date and quantity, and is an important document for accounting purposes. Invoices for the purchase of valid products or services under the Chinese accounting system are called tax invoices.

Government departments' fees and levies to prove that due to the period and the different items of fees and charges called differently, but most collectively referred to as the receipt of fees and charges for administrative services.