Knowing that the total price of goods is 62 yuan, then this 62 yuan is the price including tax, and the tax rate of goods invoiced with VAT is 13%. If the tax-included price of 62 is divided by (1+ 13)%, the tax-excluded price of the commodity can be obtained, that is, 62/1.13 = 54.50066.60666666666
Backstepping: 54.87×1.13 = 62.01= 62 yuan.