1200×17%+20×17% (the purchase price of secondhand goods cannot be deducted, and the special VAT invoice cannot be obtained when the goods are purchased, and the input cannot be deducted).

2 180× 17%

3 200× 17%+20× 17%

4 200× 17%+20× 17%

3 and 4 are essentially the same. Giving the purchased goods to others for free is regarded as sales. These two ways are free gifts stipulated in the tax law. The input of small commodities can be deducted.