The subsidy paid by Tik Tok belongs to the subsidy paid by Tik Tok platform. The taxes that e-commerce companies should issue are general taxpayers in the VAT category, and the taxable items are service categories (business consulting services). Tax rate 17%, approved tax amount. The calculation formula is: actual subsidy amount /( 1+ tax rate), tax amount is subsidy amount tax rate, and the final amount is equal to subsidy amount-tax amount.