In the process of invoicing, the calculation method of the opposite tax point mainly depends on the tax rate and the invoiced amount. Generally speaking, it can be calculated by the following formula: opposite tax point = invoiced amount × tax rate. Among them, the tax rate depends on the tax laws and regulations of the country or region where it is located, and can be obtained by consulting the relevant tax authorities or official website.
It should be noted that in some cases, the drawer and the payee may belong to different types of taxpayers, and the tax rates may be different. Therefore, in practice, it is recommended to consult professional tax agents or relevant institutions to obtain accurate tax rates and calculation methods.
To sum up:
The calculation method of the tax point of the drawer mainly depends on the tax rate and the invoiced amount, which can be calculated by formula. As there may be differences in tax rates, it is recommended to consult professional tax agents or relevant institutions to obtain accurate tax rates and calculation methods.
Legal basis:
Article 5 of the Value-added Tax Law of People's Republic of China (PRC) stipulates that taxpayers selling goods, services, intangible assets or real estate shall pay value-added tax. The value-added tax rate shall be stipulated by the state.
Article 22 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates that taxpayers shall calculate the tax payable in accordance with the provisions of laws and administrative regulations, truthfully declare and pay taxes on time.
It should be noted that tax laws and regulations may change over time, so it is recommended to consult the latest laws and regulations before the specific operation.