Value-Added Tax Calculator Worn Out? Actually, It's Just These 3 Steps!

Mr. Zhang recently opened a small company. When quoting prices to customers, he was always asked: "What's the tax-inclusive price?" He was stumped looking at the 13% tax rate. Ms. Li's online store had monthly sales exceeding 100,000 yuan and suddenly needed to pay taxes, but how much exactly should she pay? Value-added tax is like air, ubiquitous but confusing. Today, we'll use the simplest language to dissect this set of "invisible rules in the business world".

Unlike income tax which is paid only when there is a profit, value-added tax focuses on the value-added part of the goods. For example:

• A steel mill spends 1,000 yuan on steelmaking and sells it to a car factory for 2,000 yuan → The value is increased by 1,000 yuan.
• The car factory sells the cars made for 4,000 yuan after manufacturing → The value is increased by another 2,000 yuan.
• The 4S store finally sells the cars for 6,000 yuan → The value is increased by another 2,000 yuan.

Scenario 1: Small-scale Taxpayers
Those with quarterly sales below 300,000 yuan enjoy tax exemption, and those exceeding it will be taxed according to the levy rate:

• The quarterly income of a restaurant is 350,000 yuan → 350,000 × 3% = 10,500 yuan.
• Key Point: Input tax cannot be deducted.

• Output tax: 800,000 × 13% = 104,000 yuan.
• Input tax: 500,000 × 13% = 65,000 yuan.
• Actual payment: 104,000 - 65,000 = 39,000 yuan.

• The marked price of a commodity is 113 yuan → The tax-exclusive price = 113 ÷ (1 + 13%) = 100 yuan.
• The value-added tax amount = 100 × 13% = 13 yuan.

Mr. Wang was fined last year due to these mistakes:

• Wrongly deducting the invoice of employees' dinner gathering as input tax.
• Forgetting the 180-day certification period, resulting in the invalidation of input tax.
• Failing to separately calculate tax rates for mixed sales.

Tax rate optimization can be achieved by splitting business operations:

• Selling equipment + installation services → Applicable tax rates are 13% and 9% respectively.
• Agricultural product processing enterprises apply for approved deductions.
• Taking advantage of the policy of immediate levy and immediate refund (such as the software industry).

Now you might as well calculate: A company purchased goods with a tax-inclusive price of 2.26 million yuan and sold them with a tax-inclusive price of 3.39 million yuan, applicable with a 13% tax rate. How much tax does it finally need to pay? (Answer: Output tax 390,000 yuan - Input tax 260,000 yuan = 130,000 yuan) Welcome to show your calculation process in the comment section. We will randomly select three readers to present them with a checklist for self-inspection of value-added tax risks. The waters in the business world are deep, but those who understand taxes can always swim faster.