Taxable sales: in tax terms, it refers to the sales income that is taxable according to the tax law.

The two are consistent under normal circumstances, but there are some differences under certain circumstances. The reason is that in order to avoid tax, the tax law stipulates that some non-sales behaviors are regarded as sales and relevant taxes are levied.

2. Taxable sales is a term in the provisional regulations on value-added tax, excluding value-added tax.

Taxable sales (should be called valuation sales) can be in two forms: "price including tax" and "price excluding tax":

For example, a TV set 500 is priced at 1000.

①? General taxpayers quote, the price including tax is 1 170 (if buyers pay attention to the total price), and the price excluding tax is 1000 (compared with small-scale enterprises).

The quotation of small-scale taxpayers includes tax 1030 (if the buyer pays attention to the total price) and excludes tax 1000 (financial comparison).

② For small-scale enterprises, of course, we should pay attention to the total price, because it cannot be deducted, and the quotation of 1030 is preferred. For ordinary taxpayers, the input can be deducted, and the duty-free prices of 1 170 and 1030 are the same.

3. For small-scale VAT taxpayers, sales are taxable sales. Small-scale taxpayers shall not deduct the input value-added tax, and shall pay an additional 3% value-added tax on sales.

For example, a small-scale taxpayer's taxable sales this year is 50,000, so the value-added tax he has to pay is 50,000 * 3%.