How to calculate the tax rate of 6%

1, 6 points is the value-added tax rate of 6%, which is the collection rate of "modern service industry" in the new tax system reform. The accounting method of VAT tax point, for example, if you open an invoice of 65438+ 10,000 yuan, then this invoice includes tax. You should calculate the sales amount excluding tax and multiply it by 6 tax points.

2. Taxable objects of modern service industry are: research and technical services, information technology services, cultural and creative services, logistics auxiliary services, visa consulting services, radio, film and television services. Calculation method: For example, if the sales amount is 10000 yuan, then the price excluding tax is10000/1.06 = 9433.96. Pay taxes.

Legal basis: Article 3 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

Taxpayers engaged in projects with different tax rates shall separately account for the sales of projects with different tax rates; If the sales volume is not accounted for separately, a higher tax rate shall apply.

How to calculate the tax point

The tax point, also known as the "tax starting point" or "tax starting point", refers to the lowest limit for taxing taxable objects stipulated in the tax law. Low-income people whose income has not reached the tax threshold do not pay taxes, and high-income people whose income has exceeded the tax threshold pay taxes on all taxable objects.

The calculation formula is as follows: tax included amount = tax excluded amount *( 1+ tax point); That is, tax amount = amount excluding tax * tax point.

Tax payment points in different fields meet different regulations:

1, the value-added tax is 17% and 3% of the sales revenue (this is a turnover tax, which is applicable to general taxpayers and small-scale taxpayers);

2 for taxpayers in different regions, pay urban construction tax at different tax rates;

3. The education surcharge is paid at 3% of the value-added tax already paid;

4. The local education surcharge is paid at 2% of the value-added tax;

5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year, and pay more every year thereafter);