Other in-price taxes are not reflected, and each place is different.
Price tax-included point is the tax-included point of ordinary invoice or the tax-included point of VAT invoice. If it is an ordinary ticket, the tax-included point is the tax-included fare of 3% based on the selling price. If it is a VAT ticket, the price including tax is higher than the selling price 17%.
The calculation formula of tax burden is: VAT rate = actual VAT payable ÷ sales excluding tax ×100%; Income tax rate = income tax payable ÷ sales revenue × 100%.
Tax burden is the abbreviation of "tax burden" or "tax rate" It is not only the economic burden caused by national tax, but also the result of the influence of national tax on social economy, and a manifestation of the economic distribution relationship reflected by national tax.
In China, the balance of tax burden follows the principles of reasonable burden and fair tax burden, which reflects the moderation of the total tax distribution between the state and taxpayers and ensures the rationality of vertical distribution. By distributing tax burden fairly to each taxpayer, the fairness and rationality of horizontal burden among taxpayers are ensured.
How to calculate the invoice tax point
The calculation method is as follows: tax included amount = tax excluded amount *( 1+ tax point); That is, tax amount = amount excluding tax * tax point.
For example, the price of buying something without tax is 1000 yuan. If the tax point is 17, the invoiced amount is = 1 0,000 * (65438+17%) =17%.
Ordinary invoice: if an individual needs to issue an ordinary invoice for selling goods, he can apply to the local state taxation bureau (institute) for issuing it on his behalf. The business tax rate is 4%, and it is true and legal to apply to the tax bureau for invoicing. An individual must bring his/her personal ID card and photocopy, purchase contract, agreement or payer's certificate when issuing invoices.
Special invoice: it is a special invoice for the general taxpayer of value-added tax (hereinafter referred to as the general taxpayer) to produce and operate the taxable items of value-added tax. It is not only a general commercial voucher, but also a legal voucher for calculating tax deduction.
Tax payment points in different fields meet different regulations:
1, the value-added tax is 17% and 3% of the sales revenue (this is a turnover tax, which is applicable to general taxpayers and small-scale taxpayers);
2 for taxpayers in different regions, pay urban construction tax at different tax rates;
3. The education surcharge is paid at 3% of the value-added tax already paid;
4. The local education surcharge is paid at 2% of the value-added tax;
5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);
6. Urban land use tax shall be paid according to the actual occupied land area (different regulations vary from place to place);
7. Property tax shall be paid at 70%* 1.2% of the original value of the own property;
8. Travel tax is paid by car (different regulations vary from place to place, and different models have different tax rates);
9. Pay enterprise income tax according to taxable income (adjusted profit): the taxable income within 30,000 yuan (inclusive) is 18%, the taxable income between 30,000 yuan and 654.38+ten thousand yuan (inclusive) is 27%, and the taxable income above 654.38+ten thousand yuan is 33% (Note: 2008)
10, personal income tax is withheld and remitted for wages.