If the taxi belongs to the taxi driver, no VAT is levied.

Xinhua News Agency, Beijing, December 6th: A reporter learned from the Ministry of Finance on the 6th that the Ministry of Finance and the State Administration of Taxation recently issued a notice to implement the pilot program for replacing business tax with value-added tax in the transportation industry and some modern service industries. Several tax policies including the scope of tax services will be clarified. The notice stated that architectural drawing review services, environmental assessment services, and medical accident appraisal services are levied with value-added tax as "authentication services"; agency accounting services are levied with value-added tax as "consulting services"; text printing and drawing services are levied with value-added tax as "design services" Tax; services for organizing conferences or exhibitions are subject to VAT as "Conference and Exhibition Services". The port facility security fees charged by the port facility operator are levied VAT as "port terminal services"; the network operation services provided by websites for non-owned online games are levied VAT as "information system services"; taxi companies charge taxi drivers For administrative fees collected, if the taxi belongs to the taxi company, value-added tax will be levied according to "land transportation services". If the taxi belongs to the taxi driver, no value-added tax will be levied.

In terms of tax calculation principles, value-added tax is a turnover tax levied on the added value of multiple links in the production, circulation, and labor services of goods or the added value of goods. An extra-price tax is implemented, that is, it is borne by consumers. Taxes are only taxed if there is value-added but not if there is no value-added. However, in practice, it is difficult to accurately calculate the new value or added value of goods during the production and circulation process. Therefore, our country also adopts the tax deduction method commonly used internationally, that is, based on the sales volume of goods or services, the output tax is calculated at the prescribed tax rate, and then the value-added paid for obtaining the goods or services is deducted. Tax, that is, input tax, the difference is the tax payable on the value-added part. This calculation method reflects the principle of calculating tax based on value-added factors.

The formula is: tax payable = output tax - input tax

VAT calculation formula: tax-inclusive sales/(1+tax rate) = tax-exclusive sales

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Sales without tax × tax rate = tax payable