The price of commodities or goods is divided into tax-included price and tax-excluded price. Price excluding tax = price including tax /( 1+ tax rate), tax = price excluding tax * tax rate. The separation of price and tax means that in the process of commodity circulation, the price of goods or services and the taxes payable in the circulation link are indicated in the invoice respectively. The purpose of separating price from tax is to separate hidden tax from the price of goods or services, so that producers and consumers who buy goods or services can have a clear understanding.