Divide the income by the tax-included price (1+3%) and convert it into the tax-excluded price multiplied by the 3% levy rate, which is the tax to be paid.

Small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan, the same below) shall be exempted from VAT or business tax in accordance with the provisions of the above documents.

Among them, small-scale VAT taxpayers and business tax taxpayers whose tax payment period is 1 quarter, whose quarterly sales or turnover does not exceed 90,000 yuan, shall be exempted from VAT or business tax according to the provisions of the above documents.

The compulsion of expanding data tax means that the tax is imposed by the state as a social manager, relying on political power and political power, through the promulgation of laws or decrees. Social groups and members who have the obligation to pay taxes must abide by the compulsory tax laws of the state. Within the limits stipulated by the national tax law, taxpayers must pay taxes according to law, otherwise they will be punished by law, which is the embodiment of the legal status of taxation.

Mandatory features are embodied in two aspects:

On the one hand, the establishment of tax distribution relationship is mandatory, that is, tax collection depends entirely on the political power owned by the state.

On the other hand, the tax collection process is mandatory, that is, if there is a tax violation, the state can punish it according to law.

Free of charge

The unpaid nature of taxation means that part of the income of social groups and social members is transferred to the state through taxation, and the state does not pay any remuneration or cost to taxpayers. The unpaid nature of taxation is related to the essence of income distribution by virtue of political power.

Free is reflected in two aspects:

On the one hand, it means that the government does not need to pay any remuneration directly to taxpayers after obtaining tax revenue.

On the other hand, it means that the tax revenue collected by the government is no longer directly returned to taxpayers. Tax gratuity is the essence of tax revenue, which reflects a unilateral transfer relationship of ownership and control of social products, rather than an equivalent exchange relationship.

The unpaid nature of tax revenue is an important feature that distinguishes tax revenue from other forms of fiscal revenue.

References:

Baidu Encyclopedia: Taxation