The invoice tax point refers to the tax rate reflected on the invoice, and the tax point is the tax rate divided by 1 plus the tax rate. Therefore, the invoice tax point 13 is the tax point embodied in the invoice with a tax rate of 13%. Invoice tax point is an important part of commercial transactions, which is not only related to tax payment and financial management, but also related to the trust and cooperation credibility between enterprises.
To calculate the invoice tax point 13, it needs to be calculated according to the tax rate formula. The tax rate formula is: tax rate = tax amount ÷ (excluding tax amount+tax amount) ×1%. The specific calculation formula is: tax point =13÷(1+13)×1%=15%. Therefore, when filling in the tax rate, you need to divide 13 by 1 and add 13, and then multiply it by 1% to get the value of the tax point.
Invoice tax point 13 is mainly applicable to VAT invoices. It refers to the proportion of tax included in the sale or delivery of goods or services to the total price of goods or services, and it is also one of the bases for customs to check the value of goods and collect taxes. At the same time, for enterprises, the correct calculation and application of invoice tax point 13 can greatly reduce the tax burden of enterprises, and it can also be more accurate and standardized in tax audit and financial liquidation to avoid tax evasion and tax risks.