The amount of VAT is calculated by multiplying the price of goods by the tax rate. If the tax rate is 13% and the price of goods is 100 yuan, the value-added tax is 13 yuan. However, when buying and selling goods in China, the value-added tax is already included in the pricing, so the tax in the goods of 100- 100 is divided by1.13 =1.50 yuan.
Value-added tax is extra-price tax, and the total price including tax in price concept = price excluding tax+value-added tax.
Tax amount = total tax divided by 1+ tax rate * tax rate = 100 divided by1+13% *13% =1.50.
In order to avoid misunderstandings and mistakes in tax calculation, we need to make the following points clear:
1, correctly understand the meaning of "point": in taxation, "point" is the abbreviation of percentage, so 13 point actually means 13%.
2. Use the correct calculation method: When calculating the tax amount, we need to multiply the sales excluding tax by the applicable tax rate. For the tax rate of 13%, the applicable tax rate should be 1.3 (instead of 0. 13).
3. Pay attention to mathematical knowledge: when calculating tax, we need to multiply the value by the corresponding percentage (such as 1.3). If someone tells you "13 points times 0. 13", then this is obviously wrong.
4. Familiar with relevant laws and regulations: When calculating the tax amount, you should follow the provisions of relevant tax laws and regulations. If someone claims that "13 is multiplied by 0. 13", it is obviously not in compliance with tax laws and regulations.
To sum up, we can definitely answer this question: the tax of 13 is multiplied by 1.3 instead of 0. 13. This is based on basic mathematical knowledge and tax laws and regulations. In order to avoid misunderstanding and mistakes, we should correctly understand the meaning of "point", use the correct calculation method and be familiar with relevant laws and regulations.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 19
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 20
All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.
Article 21
The tax authorities are the competent authorities of invoices, and are responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.