1, including tax refers to the total amount to be collected, and excluding tax refers to all the money belonging to the seller.
2. The most direct thing is that the total amount is different, because the value-added tax is an extra-price tax, so the current special VAT invoice and machine-made ordinary VAT invoice reflect three data, namely, the price excluding tax, the tax included and the total amount.
For the ticket collector, the total data is paid, but if the ticket collector is not the final consumption link and receives the special VAT invoice, then the tax he paid can be passed on. The value-added tax is borne by the final consumer, and the value-added tax can be passed on.
3. The ordinary VAT invoices issued are generally tax-included. If the buyer is a general taxpayer, the ordinary VAT invoice received cannot be deducted from the input tax. But for small-scale taxpayers, the accounting of ordinary VAT invoices and special VAT invoices is the same, and the total asking price tax is included in the purchase cost.
4. Different invoice users: General VAT invoices can only be purchased and used by general VAT taxpayers. If small-scale taxpayers need to use them, they will be issued by the local tax authorities after being approved by the tax authorities.
Ordinary invoices can be purchased by all kinds of taxpayers engaged in business activities and handling tax registration. Taxpayers who have not applied for tax registration may also apply to the tax authorities for purchasing and using ordinary invoices.
5. The contents of the invoice are different: the special VAT invoice includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate and the VAT payable. In addition to the contents of ordinary invoices such as the name of the buyer, the seller, the goods or services, the quantity and measurement unit of the goods or services, the unit price and price, the billing unit, the payee and the billing date.
6. If you want to convert the issued VAT ordinary invoice into tax-free price, you can do so. Take the small-scale VAT ordinary invoice as an example: the price excluding tax of goods = the total amount of VAT ordinary invoice/1.03.
Definition of price including tax:
The price including tax is the price including tax, which includes value-added tax, that is, the retail price. Some goods subject to consumption tax include consumption tax in addition to value-added tax, but do not include out-of-price expenses, such as packaging fees and handling fees. The amount on the ordinary invoice issued by the seller is the price including tax, while the value-added tax on the special invoice is the price excluding tax because the value-added tax is listed separately. Under normal circumstances, retail, sales to small-scale and individual taxpayers, overcharged money together, and goods packaging deposit are all tax-inclusive prices.
However, there are special circumstances, such as no invoice, but when VAT should be calculated as sales, it should be calculated as sales including tax without invoice.
The price of the goods we buy is generally tax-included. If you want to classify it as tax-free, you have to use 1. 17 or 1. 13 (depending on the tax rate). For example, the upstairs tax rate is 17, and the goods I sell are 100 yuan including 17%. VAT (output tax) 85.47 times 0. 17= 14.53. 85.47+ 14.53= 100。 Such as 100 yuan, excluding tax. Then the actual price of the goods is 100 yuan, and the tax is 17 yuan. Price including tax 1 17 yuan.
To sum up, the price including tax and the price excluding tax are related to whether the value-added tax is included in the price of goods. Tax-included price means that the sales price of goods or taxable services includes value-added tax; Duty-free price refers to the sales price of goods or taxable services excluding value-added tax.
Legal basis:
Article 11 of the Individual Income Tax Law of People's Republic of China (PRC)
When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.
Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse.
If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement. Article 12 After obtaining business income, taxpayers shall calculate individual income tax on an annual basis. Taxpayers shall submit tax returns to the tax authorities within 0/5 days after the end of each month or quarter, and pay taxes in advance. The income shall be settled before March 3 1 of the following year.
Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.