If there is no input deduction and the actual tax is paid at 9 points, the output tax of the issuing unit of the transportation invoice will definitely be 11%.

But it does not mean that he has to pay 11% tax, because it also has input that can be deducted.

Extended information

1. How to calculate invoice taxes

Ordinary invoices require 4 tax points. The tax rate for general taxpayers' special VAT invoices is 17% (output tax), but they can also use the special invoices (input tax) when purchasing goods to deduct it. Their tax rate is about 4%. If they are small-scale taxpayers, the general VAT invoice rate they issue is 3%.

2. Invoices

Invoices refer to the business vouchers issued and collected by all units and individuals when purchasing and selling goods, providing or receiving services, and engaging in other business activities. They are accounting documents. The original basis is also an important basis for law enforcement inspections by audit agencies and tax authorities. Receipts are proof of receipt and payment. Invoices can only prove that the business has occurred, but cannot prove whether the money has been received or paid. Invoice refers to a text issued by the seller to the buyer in economic activities. The content includes the name, quality and agreed price of the product or service provided to the buyer. In addition to the advance payment, the invoice must have the following elements: payment from the buyer to the seller according to the agreed conditions. It must contain the date and quantity, and is an important document for accounting.

China’s accounting system stipulates that valid invoices for purchasing products or services are called tax invoices. The vouchers for government department charges and levies have different names in different periods and different charge and levy items, but they are often collectively referred to as administrative fee collection receipts. For internal auditing and auditing purposes, each invoice must have a unique journal number to prevent duplication or number skipping of invoices. Simply put, an invoice is the original document of a cost, expense, or revenue incurred. For the company, the invoice is mainly the basis for the company's accounting and is also a proof of tax payment; for the employee, the invoice is mainly used for reimbursement.

We also need to conduct taxation on invoices based on specific circumstances. Ordinary invoices require four tax points, and if it is a special VAT invoice, the tax rate at this time is 17%. The specific mathematical method It also needs to be determined on a case-by-case basis.