2. The objects of modern service industry value-added tax payment 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: If the sales amount is 10000 yuan, then the price excluding tax is10000/1.06 = 9433.96. Tax payment: 9433.96*0.06=566.04.
Legal basis: Article 3 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), where a taxpayer concurrently operates projects with different tax rates, it 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.
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