6% VAT is equal to the price excluding tax multiplied by 6%. The collection of value-added tax usually includes all links in the production, circulation or consumption process. It is a neutral tax based on value-added or price difference. Theoretically, it includes all agricultural industries (planting, forestry and animal husbandry), mining, manufacturing, construction, transportation and commercial services. Or all links of raw material procurement, manufacturing, wholesale, retail and consumption.

People's Republic of China (PRC) tax collection management law

Article 22

The special VAT invoice is printed by the enterprise designated by the competent tax department of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council.

No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph. Article 23

According to the needs of tax collection and management, the state actively promotes the use of tax control devices. Taxpayers shall install and use tax control devices in accordance with the provisions, and shall not damage or change the tax control devices without authorization.