The tax point of the invoice itself is calculated in a very simple way, according to the nature of the enterprise and the tax rate of the business can be calculated. For example, the general taxpayer sales of goods, its tax rate of 13%, the tax point is 13%, if it is a small taxpayer sales of goods, its tax rate of 3%, the current stage of implementation of the 1% tax rate, the tax point is 3% or 1%. In practice, there are times when the two sides will talk about the situation of the tax point, such as the invoice of the 13% tax rate, you need to add another 8 tax points.