According to the regulations, the sales income of taxpayers' production and operation is taxable income, and tax such as value-added tax should be calculated and paid regardless of whether invoices are issued.

When you sell furniture, you should charge the buyer according to the total price tax, and pay the value-added tax and other taxes according to the regulations. The "price" here is the amount excluding VAT.

When issuing an invoice, the amount column should fill in the amount excluding tax, and the tax amount should fill in the value-added tax. VAT = amount × tax rate or collection rate.

Small-scale taxpayers pay VAT according to the collection rate. The collection rate is 3%. If the monthly sales amount does not exceed 654.38+10,000 yuan or the quarterly sales amount taxed quarterly does not exceed 300,000 yuan, the value-added tax shall be exempted, and the value-added tax shall be calculated and paid according to the total sales amount and the collection rate of 3%. If the buyer needs to issue a special VAT invoice, he can apply to the tax authorities for issuing it on his behalf, but the sales with special invoices must pay VAT, and those who fail to meet the standards will not enjoy the preferential policy of exemption from VAT.