How to calculate the tax point of medical equipment consumables. For example, the manufacturer's factory price of 100 yuan, the dealer selling price of 200 yuan, the manufacturer to provide 17 points

How to calculate the tax point of medical equipment consumables. For example, the manufacturer's factory price of 100 yuan, the dealer selling price of 200 yuan, the manufacturer to provide 17 points of value-added tax (VAT) ticket. Calculation is:

One, the enterprise is a general taxpayer:

1, value-added tax: input tax for the factory price of 100 yuan * 17% = 17 yuan. The output tax is the selling price of 200 yuan * 17% = 34 yuan, and the VAT payable is the output tax minus the input tax, i.e. 34-17 = 17 yuan.

2. Enterprise income tax: selling price minus ex-factory price minus tax paid, i.e. 200-100-17=83. Tax rate 25%. That is, the enterprise income tax payable for 83 * 25% = 20.75 yuan.

Second, the enterprise is a small-scale taxpayer, assuming that the tax rate has been approved, the value-added tax is 3%, the enterprise income tax rate of 8%:

1, value-added tax: selling price multiplied by the tax rate, that is, 200 * 3% = 6. 6 yuan of value-added tax should be paid.

2. EIT: selling price multiplied by the approved tax rate multiplied by the EIT rate, i.e. 200*8%*25%=4. EIT payable is 4 RMB.