Tax calculation formula:

1. Income tax taxable income = output tax for the current period - input tax for the current period;

2. Additional tax = (Output tax payable income tax) * tax rate;

3. Education surcharge = (specific income tax paid) *3%;

4. Embankment safety protection fee = main Operating income * 0.1%;

5. Regional education surcharge = (output tax payable income tax) * 2%;

6. Income tax payable = income Total amount - non-taxable income - various deduction amounts - making up for losses; income tax = total assets * levy rate, and the levy rate is 25%.

Article 14 of the "Interim Regulations of the People's Republic of China on Value-Added Tax"

When general taxpayers sell goods or taxable services, they shall adopt a combined pricing method of sales volume and output tax. method, calculate sales according to the following formula: sales = sales including tax ÷ (1 + tax rate).

Article 16

If a taxpayer is engaged in both tax-free and tax-reduced projects, the sales of tax-free and tax-reduced projects shall be calculated separately; if the sales are not calculated separately, tax exemption shall not be allowed , tax reduction. Taxation refers to a standardized form in which the state participates in the distribution of social products, compulsorily, and obtains fiscal revenue free of charge in order to provide public products to the society, meet the common needs of society, and in accordance with the provisions of the law. Taxation is a very important policy tool.