Tax amount in invoice = total invoiced amount /( 1+ VAT rate) x VAT rate.

At present, the authorities that have the right to collect taxes and fees are the departments of finance, national tax, local tax, customs and related industries, and the competent departments of finance and related industries all use special administrative receipts. National tax and local tax are under the unified management of State Taxation Administration of The People's Republic of China, and the customs is under the vertical management of the General Administration of Customs.

National and local taxes are responsible for the collection of industrial and commercial taxes, which basically include all kinds of taxes levied on enterprises and individual residents engaged in industrial and commercial operations. Most of the taxes in China belong to industrial and commercial taxes. Customs is responsible for the collection of tariffs, including import and export tariffs and ship tariffs.

The contents of the extended information invoice generally include: ticket header, track number, joint number and purpose, customer name, bank account number, commodity name or business item, quantity, unit price, amount, amount in words and figures, handler, unit seal, invoice date, etc. The special invoices for value-added tax used by units that implement value-added tax should also include tax types, tax rates, tax amounts, etc.

1993 1 month 1 day, after the unified invoice is implemented nationwide, the invoice stamp must be overprinted: "invoice producer stamp". The unified "invoice producer stamp" is oval in shape, with the long axis of the gauge tube being 3cm, the short axis being 2cm, the side width being 0. 1 cm, and the inner ring being added.

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