The calculation formula is 1. When a general taxpayer sells goods or provides taxable services, the tax payable is the balance of the current output tax minus the current input tax. Calculation formula of tax payable: tax payable = current output tax-current input tax. If the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction. 2. Formula for calculating VAT payable by simplified method Small-scale taxpayers selling goods or taxable services shall calculate the taxable amount by simplified method according to the sales volume and the prescribed collection rate, and shall not deduct the input tax. Calculation formula of tax payable: tax payable = sales volume × collection rate.

legal ground

People's Republic of China (PRC) tax collection management law

Article 61 If a withholding agent fails to set up and keep the account books for withholding and collecting taxes or keep the accounting vouchers and relevant materials for withholding and collecting taxes in accordance with the provisions, the tax authorities shall order him to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than five thousand yuan shall be imposed.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.