This 1.3 and .3 respectively represent the tax rate of 1+3%, and .3 represents the tax rate of 3%.

assuming the face price includes tax of a yuan and 3% tax, the actual tax money is:

principal =x

a=x×(1+3%)

x=a÷1.3

tax money = a ÷ 1.3 × 3% = a.

Taxable items that used to pay business tax were changed to pay value-added tax. The biggest feature of camp reform is to reduce double taxation, which can promote the formation of a better virtuous circle in society and help enterprises reduce their tax burden.

Value-added tax only pays taxes on the value-added part of products or services, which reduces the link of repeated tax payment. It is an important decision made by the CPC Central Committee and the State Council according to the new situation of economic and social development and starting from the overall deployment of deepening reform.

The purpose is to speed up the reform of fiscal and taxation system, further reduce corporate taxes, mobilize the enthusiasm of all parties, promote the development of service industry, especially high-end service industries such as science and technology, promote the upgrading of industry and consumption, foster new kinetic energy, and deepen the structural reform on the supply side.

the tax control tool is the "central brain" of information system monitoring. Only after the information system of the tax control tool is modified can the invoices after the reform of the camp be issued smoothly through computers and printers.

the main functions of information system monitoring: the black tax control panel means "issuing tickets", and the two-dimensional code verification means "controlling tickets", thus forming an electronic ledger system means "using tickets well". Where the reform of the camp is promoted, the equipment of the information system will follow. The use of information system monitoring can check the situation of camp reform at any point in the country.

On April 1st, 216, Premier Li Keqiang experienced the identification of authenticity with the help of "internet plus" electronic account in State Taxation Administration of The People's Republic of China. He picked up a deduction coupon for the special VAT invoice in Beijing and scanned the QR code in the upper left corner to check the authenticity of the invoice.

Baidu encyclopedia-camp reform