1. VAT for small taxpayers (the tax rate is 3%): VAT payable = tax-inclusive sales divided by (1+3%) multiplied by 3%;
2. VAT for general taxpayers (the tax rate is 17%): VAT payable = (non-taxable sales - non-taxable purchase amount) multiplied by 17%.
The difference between general VAT invoice and special VAT invoice:
1. The printing requirement of invoice is different. According to the relevant provisions of the VAT special invoices are printed by enterprises designated by the competent tax authorities under the State Council; other invoices, in accordance with the provisions of the competent authorities under the State Council, are printed by enterprises designated by the State Administration of Taxation of the provinces, autonomous regions and municipalities directly under the Central Government, and by the local tax bureaus, respectively. Without the designation of the tax authorities as provided in the preceding paragraph, no invoice shall be printed.
2, the main body of the invoice is different. Special VAT invoices can only be purchased and used by general VAT taxpayers, and small-scale taxpayers who need to use them can only be approved by the tax authorities and then opened by the local tax authorities on behalf of the taxpayers; ordinary invoices can be purchased and used by all kinds of taxpayers who are engaged in business activities and have applied for the tax registration, and the taxpayers who have not applied for the tax registration can apply for the purchase and use of ordinary invoices from the tax authorities.
3, the content of the invoice is different. In addition to the contents of ordinary invoices such as purchasing unit, selling unit, name of goods or services, quantity of goods or services and unit of measurement, unit price and price, invoicing unit, payee, invoicing date, etc., special VAT invoices also include taxpayer's tax registration number, amount of excluded value-added tax (VAT), applicable tax rate, and amount of VAT payable.
4. The invoices are different. VAT invoices have four coupons and seven coupons of two kinds, the first coupon for the stub (for retention for inspection), the second coupon for the invoice (for the purchaser to keep accounts), the third coupon for the deduction coupon (used as a voucher for tax deduction of the purchaser), the fourth coupon for the bookkeeping coupon (for the sales side of the books), seven coupons of the other three coupons for the standby coupon, respectively, as the enterprise out of the door certificate, inspection and warehouse retention; ordinary invoices are only three coupons. The first for the stub, the second for the invoice, the third for the bookkeeping.
5, the role of the invoice is different. Value-added tax invoices are not only the receipt and payment of both the purchase and sale of vouchers, and can be used as a buyer to deduct the value-added tax vouchers; in addition to ordinary invoices in addition to freight charges, the acquisition of agricultural and sideline products, waste and old materials according to the statutory tax rate for credit, and others are not for deduction.
Legal basis: "Chinese people's **** and the State invoice management measures" Article 19
Sale of goods, provide services and engage in other business activities of units and individuals, foreign business operations to collect money, the payee should be issued to the payer to issue invoices; under special circumstances, the payer to the payee to issue invoices.