价外税计算器

Sales Tax (Tax-Exclusive) Calculator

Add sales tax to a tax-exclusive price: gross = price × (1 + rate).

📐 计算公式
价外税含税价计算(本页代码口径):税额=不含税价格×税率%÷100(元);含税价=不含税价格×(1+税率%÷100)(元);联动量:税率(%)回显、税额占含税价比例=税额÷含税价×100(%,含税价为 0 时分母按 1 兜底)。校验:无强校验,空值按 0 兜底。判据:无固定分级,占比=税率÷(1+税率) 恒小于税率本身,税率越高含税价升得越快。

在价格之外按比例附加的消费税。

📅 Tax rules snapshot as of Oct 2026 (current PRC tax rules); after any reform, defer to the latest official announcements.

Formula & Standard References

Item Formula / Rule Source / Standard
Inclusive total Inclusive = exclusive price × (1 + rate) PRC VAT Interim Regulations, Art. 5
Tax component Tax = exclusive price × rate, and the difference from the total is the net price PRC VAT Interim Regulations, Art. 5
Price-tax split Invoices must show amount and tax separately, with the total being their sum PRC VAT Interim Regulations, Art. 21
📌 计算说明
  • 100、5% → 税额 5、含税 105。
  • 与增值税同为价外税。

📚 深度解析:销售税(价外附加)

💡 常见使用场景

标价 100、税率 5%
消费税额 = 100 × 0.05 = 5 元;含税价 = 100 × (1 + 0.05) = 105 元。
税率 8%
税额 8 元、含税价 108 元,比 5% 多付 3 元。

❓ 常见问题(FAQ)

销售税与增值税有何不同?
销售税多为单环节零售税、价外;增值税为多环节抵扣税、价内/价外皆可,机制不同。
标价是否含税?
本工具标价为基础价,税在结账时额外加收(价外),含税价=标价×(1+率)。