Current location - Information Consultation Platform - Company Registration - Suppose an enterprise is a small-scale taxpayer (with 3% VAT rate) and buys a batch of goods from other companies. The VAT price is 100 yuan, of which 1 17 yuan.

Suppose an enterprise is a small-scale taxpayer (with 3% VAT rate) and buys a batch of goods from other companies. The VAT price is 100 yuan, of which 1 17 yuan.

Small-scale taxpayers can not deduct the input tax, and the tax payable is equal to the sales excluding tax. 300 yuan *3%=9 yuan.

In addition, the billing unit shall not issue special VAT invoices to small-scale taxpayers, but only ordinary invoices. The invoice amount includes tax and can only be included in the cost, that is, the seller will issue an ordinary invoice of 1 17 yuan for your account.

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