# How does tax point calculate

2022-07-15 By VAT is 13 per cent and 3 per cent of sales (this is business tax and applies to ordinary VAT taxpayers and small-scale taxpayers respectively).1. VAT: general taxpayers pay 17% of the sales income, calculated by the formula: tax payable = current output tax – current input tax;Small-scale taxpayers pay 3%, payable tax = sales × levies rate.Where the amount of the tax object has not reached the threshold, it shall not be levied;Those that reach or exceed the threshold point shall be levied in full, that is, the part below the threshold point shall be levied at the prescribed tax rate.2. Urban construction tax shall be paid at different tax rates of taxpayers in different regions: the tax rate is 7% of VAT;If the taxpayer is located in suburban counties or towns, the tax rate shall be 5% of VAT.If only the value of the object to be taxed stipulates a certain range as the tax starting point, it is called the amplitude critical value;If the value of the tax object and the amount of the specified amount as the tax starting point, known as the quota critical value.3. According to the different objects of the starting point, the starting point can be divided into the starting amount and the starting amount.Where the value of the object to be taxed is taken as the threshold amount for taxation, it is referred to as the threshold amount;The tax payable as the tax starting point is referred to as the tax amount.According to the different amount of threshold point, threshold point can be divided into amplitude threshold point and norm threshold point.