The tax point of invoicing is calculated according to different taxes and tax rates. The specific tax point needs to be determined according to the type, amount and applicable tax rate of the goods or services invoiced.
Generally speaking, the common taxes are value-added tax, business tax and consumption tax. For different goods or services, the applicable tax rate will be different. For example, the VAT rate of general taxpayers is usually 17% or 6%, and that of small-scale taxpayers is 3% or 6%.
When calculating the tax point, it is necessary to first determine the type and amount of goods or services, and then calculate according to the applicable tax rate. If invoices are needed, relevant tax information, such as taxpayer identification number, address, telephone number, etc. , should also be provided according to the requirements of issuing invoices. The tax point of invoicing is calculated according to different taxes and tax rates. In China, the common taxes are value-added tax, business tax and enterprise income tax. Different taxes and tax rates will be determined according to different industries, different products or services, different sales channels and other factors.
For example, VAT is a turnover tax levied on goods and services, and the tax rate is usually 13%, 6% or 0%. Business tax is a kind of tax with the purpose of providing taxable services, transferring intangible assets or selling real estate. The tax rate varies according to different industries and regions. Enterprise income tax is a tax levied on the income of enterprises, and the tax rate is determined according to the taxable income of enterprises.
When an enterprise needs to issue an invoice, it needs to determine the applicable taxes and tax rates according to the products or services sold, sales channels and other factors, and then calculate the tax payable and issue the corresponding invoice.
To sum up, the tax point for invoicing is calculated according to the type, amount and applicable tax rate of goods or services. The specific calculation method needs to be determined according to the actual situation.
Legal basis:
According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax, unless otherwise specified, the tax rate of taxpayers selling or importing goods is 17%. Taxpayers sell or import the following goods at the tax rate of 13%: grain and edible vegetable oil; Tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents; Books, newspapers and magazines; Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film; Other goods specified by the State Council.
In addition, according to the Provisional Regulations of the People's Republic of China on Business Tax, taxpayers provide taxable services, transfer intangible assets or sell real estate at a tax rate of 5%. Taxpayers who provide taxable services, transfer intangible assets or sell immovable property shall separate the price and extra-price expenses collected from the price tax. The calculation formula is: turnover = sales including tax ÷( 1+ tax rate).
The above information is for reference only. If necessary, it is recommended to consult a professional tax official or institution.