Tax payment: 9433.96*0.06=566.04.
The six points are the 6% VAT rate, which is the tax rate of "modern service industry" in the new tax system reform.
The objects of modern service industry value-added tax payment are: research and technical services, information technology services, cultural and creative services, logistics support services, visa consulting services, radio, film and television services.
The basic tax calculation formula of extended data is: tax payable = output tax-input tax.
VAT calculation formula: sales excluding tax ×( 1+ tax rate) = sales including tax.
Sales excluding tax × tax rate = payable output tax
The objects of modern service industry value-added tax payment are: research and technical services, information technology services, cultural and creative services, logistics support services, visa consulting services, radio, film and television services.
The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the Notice on the Policy of Degenerate VAT Rate. 1, 20 17 Since July, the structure of value-added tax rate has been degenerated, the value-added tax rate of 13% has been cancelled, and the scope of goods to which 1 1% tax rate applies and the provisions for deducting input tax have been clarified. As of May 1 day, 2065438, the following provisions have been made:
1. Taxpayers engaged in VAT taxable sales or imported goods, and the original tax rates were 17% and 1 1%, and the tax rates were adjusted to 16% and 10% respectively. ?
Two, taxpayers to buy agricultural products, the original application of 1 1% deduction rate, the deduction rate is adjusted to 10%.
3. If the taxpayer purchases agricultural products for the production, sale or entrusted processing of goods, and the tax rate is 16%, the input tax shall be calculated according to the deduction rate of 12%.
4. For the export goods for which the tax rate of 17% and the export tax rebate rate of 17% were originally applicable, the export tax rebate rate shall be adjusted to 16%. For export goods and cross-border taxable activities that were originally subject to the 1 1% tax rate and the export tax rebate rate was 1 1%, the export tax rebate rate was adjusted to 10%.
Baidu Encyclopedia-VAT