The tax deductible amount = price × 17%.

Caishui No. 167 stipulates that small-scale value-added tax taxpayers or business tax taxpayers who purchase tax-controlled cash registers can, after review and approval by the competent tax authorities, use the added value obtained from the purchase of tax-controlled cash registers. Special tax invoice.

The value-added tax or business tax payable in the current period shall be deducted according to the value-added tax amount indicated on the invoice, or according to the price indicated on the ordinary invoice obtained from the purchase of a tax-controlled cash register.