Issued a small invoice of 90,000 yuan and received 83,946 yuan. How is the tax deducted?

Dear friends, 90,000 invoices are subject to tax: the tax rate of small-scale taxpayers is 3%, and VAT must be paid according to the actual sales when issuing more than 90,000 invoices.

VAT payable = taxable value ÷( 1+3%) times 3%, that is, VAT is 90000 ÷ (1+3%) x 3% = 2621.36 yuan.