Analysis: According to 80% revenue (80)- cost (5 1.28)- VAT output tax (13.6)- income tax (7. 18)=7.94 (enterprise surplus).

Give 20% of income (100)- cost (5 1.28+ 12)- VAT output tax (17)- income tax (9.18) =/kloc-

There is another factor that I haven't considered, but it doesn't affect the comparison between the two, that is, the input tax can be deducted by 8.72 when filing tax returns, which means that the actual value-added tax output tax paid should be 13.9-8.72 or 17-8.72. Does not affect the contrast, so it is not considered.

Because I don't think merchants will calculate the price and tax separately when selling, so let's calculate it for the time being!