Including tax and excluding tax mainly refers to value-added tax, that is, whether the commodity price includes value-added tax is generally agreed in the purchase and sale business contract. The difference between tax-included and tax-excluded: 1, tax-excluded sales = tax-included sales /( 1+ tax rate or collection rate), and tax-excluded income is taxable income. 2. The price including tax is the total price = sales+tax. Land income including tax should be converted into income excluding tax/1. 17, and then tax should be paid. 3. From the tax principle, VAT is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. 4. At present, the applicable tax rates for general taxpayers are: 16%, 10%, 6% and 0%.
Legal basis:
People's Republic of China (PRC) Civil Code
Article 463 This Chapter regulates civil relations arising from contracts.
Article 464 Definition of Contract and Legal Application of Identity Relationship Agreement A contract is an agreement between civil subjects to establish, change and terminate a civil legal relationship.
Agreements on status relations such as marriage, adoption and guardianship shall be governed by legal provisions on such status relations; If there are no provisions, the provisions of this part can be applied according to their nature.
Article 465 The validity of a lawfully formed contract is protected by law. A legally established contract is legally binding only on the parties, except as otherwise provided by law.
Article 466 If the parties have disputes over the understanding of the terms of the contract, they shall determine the meaning of the disputed terms in accordance with the provisions of the first paragraph of Article 142 of this Law.
Where a contract text is concluded in two or more languages, and the agreement is equally authentic, the words used in each text shall have the same meaning. If the words and expressions used in each text are inconsistent, they shall be interpreted according to the relevant terms, nature, purpose and principle of good faith of the contract.
Article 467 Law shall apply to nameless contracts and contracts involving foreign elements. The general provisions of this part shall apply to contracts that are not explicitly stipulated in this law or other laws, and the provisions of the most similar contracts in this part or other laws may be applied by reference.
Sino-foreign joint venture contracts, Sino-foreign cooperative venture contracts and Sino-foreign cooperative exploration and development contracts in People's Republic of China (PRC) (China) shall be governed by the laws of People's Republic of China (PRC) (China).
Article 468 The law shall apply to the creditor's rights and debts not arising from the contract, and the legal provisions concerning the creditor's rights and debts shall apply to the creditor's rights and debts not arising from the contract; Where there are no provisions, the relevant provisions of these General Rules shall apply, except those that cannot be applied according to their nature.
Chapter II Formation of a Contract
Article 469 The parties may conclude a contract in writing, orally or in other forms.
Written form refers to contracts, letters, telegrams, telexes, faxes and other forms that can tangibly express the contents contained.
A data message that can tangibly express its content through electronic data interchange, e-mail, etc. , and can be retrieved at any time, are considered in writing.
Article 470 The main clauses of a contract and the contents of the model text shall be agreed upon by the parties, and generally include the following clauses:
(1) The name and domicile of the party concerned;
(2) Subject matter;
(3) quantity;
(4) quality;
(5) Price or remuneration;
(6) Time limit, place and method of performance;
(7) Liability for breach of contract;
(8) Methods for resolving disputes.
The parties may conclude a contract by referring to the model texts of various contracts.
Article 471 The parties may conclude a contract by offer, acceptance or other means.
Article 472 An offer is an expression of intention to conclude a contract with another person and shall meet the following conditions:
Specific content;
(2) The offeror is bound by the expression of will by indicating that he has accepted the offer.
Article 473 An invitation to offer is an expression of intention to expect others to make an offer to themselves. Auction announcement, tender announcement, prospectus, bond raising method, fund raising prospectus, commercial advertisement, publicity and price list sent are all invitations to offer.
If the contents of commercial advertisements and propaganda meet the conditions of the offer, it constitutes an offer.
Article 474 The provisions of Article 137 of this Law shall apply when an offer becomes effective.
Article 475 Where an offer is withdrawn, it may be withdrawn. The withdrawal of an offer shall be governed by the provisions of Article 141 of this Law.