1. Value-added tax (VAT): general taxpayers pay 17% of the sales revenue, the formula is: taxable amount = current output tax - current input tax; small taxpayers pay 3%, taxable amount = sales _ levy rate;
2. Urban construction tax is paid according to the taxpayers in different areas to implement different tax rate brackets;
3、Education surcharge is paid at 3% of the VAT paid;
4、Local education surcharge is paid at 2% of the VAT paid.
The basic contents of an invoice are as follows:
1, the name of the invoice;
2, the invoice code and number;
3, the number of couples and their uses;
4, the date of invoicing, etc.
The usefulness of invoices is as follows:
1, invoices have the characteristics of legality, authenticity, uniformity, timeliness, etc., and are one of the most basic accounting documents;
2, invoices are the carrier for recording the content of economic activities, and are an important tool for financial management;
3, invoices are the tax authorities to control the source of taxes, and are an important basis for the collection of taxes;
4, the invoice is the state supervision of economic activities, maintenance of economic order, the protection of national property security is an important means.
In summary, the tax point refers to the different tax rates set by the tax authorities according to the sales behavior of different amounts when issuing invoices. Taxpayers need to calculate the value-added tax according to the invoice amount and the tax rate, and add it to the invoice amount to arrive at the invoice tax point.
Legal basis:
Article 4 of the Provisional Regulations of the People's Republic of China on Value-added Tax (VAT)
Except as provided for in Article 13 of the Regulations, the taxable amount of a taxpayer's sale of goods or provision of taxable services (hereinafter referred to as the sale of goods or taxable services) shall be the balance of the output tax for the current period after deducting the input tax of the current period. Taxable amount formula:
Taxable amount = current output tax - current input tax
Because the current output tax is less than the current input tax is not enough to offset, the shortfall can be carried forward to the next period to continue to offset.