在流转税税额计算过程中，经常存在由含税价格求不含税价格或由不含税价格求合税价格问题。如计算增值税销项税额时，如果已知含税销售额，需先换算成不含税销售额，则不含税销售额＝含税销售额÷（1＋增值税税率）；再比如，对纳税人自产自用的应税消费品计算消费税时，如天同 In the calculation of the turnover tax, there often exists the issue of whether the tax-inclusive price is not included in the tax price or the tax-inclusive price is obtained from the non-taxed price. In the calculation of VAT output tax, if the sales tax is known to have to be converted into tax-free sales, the sales excluding tax sales = the tax sales ÷ (1 + VAT tax rate); for another example, Taxpayers for their own use of taxable consumer goods Consumption tax calculation, as the same day