1. According to the income excluding tax and the applicable tax rate, the calculation formula of VAT is: VAT = income excluding tax multiplied by the applicable tax rate; If the income of 10000 yuan is tax-free, then the tax amount is: VAT = 10000 times 13%= 1300 yuan.

2. According to tax-included income and applicable tax rate, the calculation formula of VAT is: VAT = tax-included income divided by (1+ applicable tax rate) multiplied by applicable tax rate; If the income of 10000 yuan includes tax, then the tax amount is: VAT =10000 ÷ (1+13%) multiplied by13% =1/kloc-0.

When applying the tax rate of 13% in real life, you can follow the following steps:

1. Determine the tax amount to be calculated.

2. Multiply the amount by 0. 13 to get the tax amount.

3. Add the tax amount to the original amount to get the total amount including tax.

4. If you need to calculate the original amount excluding tax, you can divide the total amount including tax by 1 and add the tax rate to get the original amount.

For example, suppose you want to buy a commodity, the price is 800 yuan and the tax rate is 13%. Follow the above steps:

Tax amount = 800 × 0. 13 = 104 yuan, total tax included = 800+ 104 yuan = 904 yuan. If you want to know the original tax-free amount of this commodity: the original amount = 904/(1+0.13) ≈ 800 yuan, then the original tax-free amount of this commodity is about 800 yuan. This method is suitable for shopping, financial management and tax calculation, and helps you calculate the total amount including tax and the original amount excluding tax.

Application scenario of 13% tax rate

1. Calculation of sales tax: In some countries or regions, sales tax is required when purchasing goods. Merchants can calculate the sales tax according to the sales tax rate and add it to the commodity price.

2. Enterprise tax management: enterprises need to pay income tax, value-added tax and other taxes to the government in accordance with the provisions of the tax law. The tax authorities will calculate the tax payable by enterprises according to different tax rates, and enterprises need to accurately calculate and declare taxes.

3. Financial budget and decision-making: In the process of financial planning and budget, the influence of tax rate needs to be considered. Tax rate will affect the income and expenditure of enterprises, so it is necessary to make a reasonable prediction and estimation of tax rate when making financial plans and decisions.