Tax point refers to a tax calculation method stipulated in the tax law, which is the ratio of tax rate to turnover or income. The tax rate is closely related to the size of tax points. The higher the tax point, the greater the taxable income or turnover at the same tax rate, and the lower the tax point, the smaller the taxable income or turnover at the same tax rate.

Take value-added tax as an example, the tax point is the collection standard of value-added tax. When the VAT rate is 17%, the tax point is 1 1.765%, that is, 17% VAT will be levied on the part with turnover higher than the tax point. If the turnover is lower than the tax point, then there is no need to pay VAT.

Different taxes have different tax point calculation methods, and at the same time, due to the tax policy and economic situation of the country or region, the specific value of tax point will be different.