Compute VAT from a tax-exclusive amount: T = amount × rate.
由不含税销售额直接计算增值税额与含税价。
| Item | Formula / Rule | Source / Standard |
|---|---|---|
| Tax amount | Tax = VAT-exclusive sales × applicable rate | PRC VAT Interim Regulations, Art. 5 |
| Gross total | Gross total = exclusive sales × (1 + rate) | PRC VAT Interim Regulations, Art. 5 |
| Rate tiers | The standard rate is 13%, reduced rates are 9% and 6%, and exports carry zero rating | PRC VAT Interim Regulations, Art. 2 |