Add sales tax to a tax-exclusive price: gross = price × (1 + rate).
在价格之外按比例附加的消费税。
| 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 |