The invoice amount includes tax. The same price tax as the special invoice is listed separately, including the total price tax. 3% of ordinary invoices need to be taxed. Whether the taxpayer applies for VAT business is calculated according to the applicable tax rate or the collection rate; Regardless of whether an invoice is issued, whether it is a special VAT invoice or an ordinary VAT invoice, and whether an invoice is issued or not, VAT must be calculated and paid according to the regulations.

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

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Taxpayers engaged in projects with different tax rates shall separately account for the sales of projects with different tax rates; If the sales volume is not accounted for separately, a higher tax rate shall apply. Article 8

The value-added tax paid or borne by taxpayers for purchasing goods, labor services, services, intangible assets and real estate is input tax.

The following input taxes are allowed to be deducted from the output tax:

(1) VAT indicated on the special VAT invoice obtained from the seller;

(2) The value-added tax indicated in the special payment letter for customs import value-added tax obtained from the customs;

(3) For purchasing agricultural products, except for obtaining special VAT invoices or customs import VAT payment letters, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated in the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council. Input tax calculation formula:

Input tax = purchase price * deduction rate;

(4) Value-added tax indicated on the tax payment certificate for withholding and remitting taxes obtained from tax authorities or withholding agents when purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals.

The adjustment of deduction items and deduction rate shall be decided by the State Council.