Output tax = sales revenue * applicable tax rate (general 17%, individual 13%).
Input tax includes the tax indicated in the special VAT invoice, the tax indicated in the special customs payment book, the purchase amount of agricultural products * 13%, and the freight invoice amount *7%.
2. Because the taxable amount of VAT depends not only on sales revenue and output tax, but also on the amount of input tax obtained, the actual VAT tax burden is often lower than the applicable tax rate.
3. The VAT tax burden is the ratio of the actual value-added tax paid to the sales revenue, that is, the ratio of the tax actually paid by the taxpayer. He decides the level of customer points you charge when you invoice. If there is no income at all, then the actual tax burden is 17%. If you charge less 17%, you will lose. On the other hand, if your tax burden is only 5%, then you receive 6 points, which is equivalent to earning tax.
4. Why do you charge 6-8 points? Make it clear. You got it? In fact, the key factor is that you can get a certain amount of input invoice, which can be deducted. In the end, you can't accept so much value-added tax.