The value-added tax of 9 points means adding 9 points to the price excluding tax.

For example, to open a company, it costs 100 yuan to buy a product. To issue a 17% VAT invoice plus 9 points, you have to pay 109 yuan. You can exchange it for 17 yuan when you go to the tax bureau to get the invoice. The actual purchase of this product only cost 92 yuan.

Special value-added tax invoices: Special value-added tax invoices are produced, designed and printed under the supervision of the State Administration of Taxation. They are only available for purchase by general VAT taxpayers. They serve as important accounting documents for taxpayers to reflect economic activities. The voucher is also a legal proof that records both the seller's tax liability and the buyer's input tax.

Extended information:

Tax point calculation method

1. Value-added tax is based on sales revenue of 17% and 3% (this is a turnover tax, and value-added tax applies respectively General taxpayers, small-scale taxpayers);

2. Urban construction tax is paid at different rates for taxpayers in different regions: taxpayers are located in Dongcheng District, Xicheng District, Chongwen District, and Xuanwu District Within the scope and within the management scope of the sub-district offices of Chaoyang District, Haidian District, Fengtai District, Shijingshan District, Mentougou District and Yanshan District, the tax rate is 7% of the value-added tax; the taxpayer's location is in suburban counties , within the town, the tax rate is 5% of the value-added tax; if the taxpayer's location is not within the scope of items 1 and 2, the tax rate is 1% of the value-added tax;

3. Education fee surcharge is payable as per 3% of the value-added tax is paid;

4. Local education surcharge is paid at 2% of the value-added tax paid;

Baidu Encyclopedia - Value-Added Tax