Amount including tax = amount excluding tax+tax amount
Tax amount = tax amount excluding tax * tax point (for example, 5 points means tax amount excluding tax *5%)
Therefore, the tax included amount is also equal to the tax excluded amount *( 1+ tax point).
For example, if the sales excluding tax is 100 and the tax point is 17 points, then,
Tax included amount =100+100 *17% =117.
Similarly =100 * (1+17%) =117.
The same reason!
For example, the price of the goods itself is 1000 yuan, but if you want to invoice, you need to add 3% tax point, so the amount of the invoice plus tax point is1000 * (1+3%) =1030 yuan.
Extended data:
Calculation method of tax point:
1, and the value-added tax is based on sales revenue 17% and 3% (this is a turnover tax, which is applicable to general taxpayers and small-scale taxpayers respectively);
2. Urban construction tax is paid at different tax rates for taxpayers in different regions: if the taxpayer is located in Dongcheng District, Xicheng District, Chongwen District and Xuanwu District, and within the management scope of the sub-district offices in Chaoyang District, Haidian District, Fengtai District, Shijingshan District, Mentougou District and Yanshan District, the tax rate is 7% of the value-added tax; Where the taxpayer is located in suburban counties and towns, the tax rate is 5% of the value-added tax; If the taxpayer's location is not within the range of 1 and 2, the tax rate is1%of the value-added tax;
3. The education surcharge shall be paid at 3% of the value-added tax paid;
4. The local education surcharge is paid at 2% of the value-added tax paid;
5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; The account book shall be paid according to 5 yuan/book (when it is opened every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year, and then pay in the annual increase);
6. Urban land use tax shall be paid according to the land area actually occupied (it varies from place to place, XX yuan/square meter);
7. The property tax shall be paid at 70%* 1.2% of the original value of the own property;
8. Travel tax shall be paid according to the vehicle (the regulations vary from place to place, and the tax amount for different models is different, XX yuan);
9. The enterprise income tax shall be paid according to the taxable income (adjusted profit): 18% for taxable income within 30,000 yuan (inclusive), 27% for taxable income between 30,000 yuan and100000 yuan (inclusive), and 33% for taxable income above100000 yuan (Note: 23)
10, withholding personal income tax on salary.
Except for the value-added tax and enterprise income tax (newly established enterprises in 2002 1 month 1 month), all the above taxes are declared and paid to the local taxation bureau.
In the early tax systems of various countries, there was generally no threshold, such as poll tax. With the widening income gap between people and the proposal of the principle of fair tax burden, the tax systems of various countries began to stipulate the threshold.
According to the different objects of the levy boundary, the threshold is divided into the levy price and the levy tax. If the value amount of the taxable object is taken as the starting amount of taxation, it is called the starting price amount; If the taxable amount is taken as the starting point of tax collection, it is called the starting tax amount. According to the different amount of the threshold, the threshold can be divided into the range threshold and the quota threshold. If only a certain range of the value of the tax object is stipulated as the starting point for starting taxation, it is called the range threshold; If a specific amount is specified as the starting point of starting taxation for the value of the object to be taxed, it is called the threshold of quota.
The amount of initial tax on the taxable object, also known as the tax starting point.
In the early tax systems of various countries, there was generally no threshold, such as poll tax. With the widening income gap between people and the proposal of the principle of fair tax burden, the tax systems of various countries began to stipulate the threshold.
According to the different objects of the levy boundary, the threshold is divided into the levy price and the levy tax. If the value amount of the taxable object is taken as the starting amount of taxation, it is called the starting price amount; If the taxable amount is taken as the starting point of tax collection, it is called the starting tax amount. According to the different amount of the threshold, the threshold can be divided into the range threshold and the quota threshold. If only a certain range of the value of the tax object is stipulated as the starting point for starting taxation, it is called the range threshold; If a specific amount is specified as the starting point of starting taxation for the value of the object to be taxed, it is called the threshold of quota.
If the amount of the taxable object does not reach the threshold, it will not be taxed; Those who reach or exceed the threshold shall be taxed in full, that is, all the parts below the threshold shall be taxed at the prescribed tax rate. It is assumed that the starting point for taxing industrial and commercial households in the business tax law is the monthly sales income of 200 yuan. If the monthly sales income of an industrial and commercial household is less than 200 yuan, it will not be taxed; If the monthly sales income is 250 yuan, then the retail business tax should be levied according to the stipulated tax rate in 250 yuan. Considering the unbalanced economic development in different regions and the different prices and consumption levels, the business tax regulations (draft) tried out in China 1984 and its implementation rules stipulate the threshold as a unified range:
(1) the retail business, the monthly sales revenue of 200~400 yuan;
② For other businesses, the monthly operating income120 ~ 200 yuan;
(3) engaged in temporary business, each (daily) operating income15 ~ 30 yuan. Within the scope of this unified regulation, the people's governments of all provinces, municipalities and autonomous regions will determine the specific threshold of business tax in their respective regions.
References:
Baidu encyclopedia-tax station