To issue a 17% value-added tax bill to a customer, you actually have to pay 8 tax points to the Inland Revenue Department. For example, the tax-included price is 2 1640 yuan. How much is it to pay 8 tax points? How did you work it out? 1, divided by the price including tax 1 plus its applicable tax rate 17%, the formula is as follows:

21640/(1+17%) =18495.73 (yuan);

2. The payable VAT is the price excluding tax multiplied by the applicable tax rate, and the formula is as follows:

18495.73 (yuan) X8%= 1479.6 (yuan)

Special VAT invoices are only used when general VAT taxpayers and tax authorities issue invoices for small-scale VAT taxpayers. Taxpayers should engage in normal production and business activities, on the one hand, they should ask for invoices from the payee, and at the same time, they should also issue invoices to the payer. In particular, the value-added tax system implements the tax deduction system by ticket, and invoices are not only commercial vouchers, but also vouchers for tax payment and deduction.