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How to calculate the value-added tax of small-scale taxpayers in commercial wholesale companies
The calculation method of small-scale taxpayers' VAT in commercial wholesale companies is: VAT amount = tax-included income from sales of goods /( 1+3%)*3%. Before 65438+February 3, 20201,the small-scale tax rate is calculated as 1%, that is, the value-added tax amount = the tax-included income of goods sold/(1+1%) *1%.