According to the description, the company is a bit like a small-scale taxpayer. The main purpose of the company is to avoid paying taxes or adjusting taxes. If it does not provide an invoice, it can be negotiated. Issuing invoices is an obligation. If it does not provide an invoice, it will report to the tax authorities. If it still doesn't open them for you, it will call the tax authorities or call 12366 to report.
Second, according to the most basic regulations, the tax is calculated according to the invoiced amount, and the tax payable will not be calculated according to the maximum invoice amount. Therefore, when pricing in 300 yuan, the tax payable will be calculated in 300 yuan. The thousand yuan version of the invoice should be based on the current general machine, which may be a small-scale taxpayer or a general taxpayer, and will be calculated according to the general taxpayer with high tax rate.
The value-added tax payable is 300/1.17 * 0.17 = 43.59 yuan, other value-added tax is calculated at 2% (actually it should be lower than 2%), and the maximum total tax payable is 43.59 * (1+2%).
Extended data:
In order to account for the occurrence, deduction, payment, tax refund and transfer-out of value-added tax payable by enterprises, detailed accounts of value-added tax payable should be set up under the subject of value-added tax payable, and columns such as input tax, tax paid, output tax, export tax refund and transfer-out of input tax should be set up in the detailed account of value-added tax payable.
When an enterprise purchases goods or accepts taxable services from China, it shall debit items such as material purchase, goods in transit, raw materials, goods in stock or production cost, manufacturing cost, materials entrusted for processing, and management expenses according to the amount recorded in the special VAT invoice.
According to the amount payable or actually paid, debit the subject of tax payable-VAT payable (input tax) and credit the subjects of accounts payable, notes payable and bank deposits. For the returned goods, make the opposite accounting entries.
Baidu Encyclopedia-VAT payable