9 VAT PAYABLE
For normal rate taxpayer:
The VAT payable = output VAT - input VAT
For small-scale taxpayer:
As explained before, for the sales transaction involved with small-scale taxpayer, the
sales amount should include sales consideration and VAT.
The VAT payable = Turnover x Tax rate/ (1- Tax rate)

10. BUSINESS WITH SEVERAL BUSINESS LINES
10.1 Multiple taxable sales activities
For a business which runs different business lines with different VAT tax rate, the tax should be calculated with the applicable tax rate for each business line if there is a clear bookkeeping for the separate business lines. If not, the whole business turnover of the entity is subject to the highest applicable VAT tax rate among the business lines.
10.2 Mixed sales activities
If a manufacturer, wholesaler or retailer conducts a sales transaction that involves taxable services that subject to BT and goods that subject to VAT, it is treated as sales of goods and is not taxable under business tax, instead it should be taxed under Value Added Tax.
For example, if the selling price for a conditioner (480O) that including installation (20O) in a electric appliance shop is 5OO0, the whole amount is subject to VAT as the electric appliance shop is principally engages in the retailing business.
For other kind of taxpayer, it is treated as provision of service and taxable tinder business tax. The state tax bureau has the authority to determine whether it is taxed under business tax or not.
10.3 Multiple taxable and non-taxable activities
For a business which runs different business lines with taxable and non-taxable services and goods, the tax should be calculated with the applicable tax rate for the taxable activities if there is a clear bookkeeping for the separate business activities. For non-taxable activity, it may be taxed under the Business tax.
If there is no clear bookkeeping for the separation of taxable and non-taxable activities, the whole business turnover of the entity is subject to VAT. The state tax bureau has the authority to determine whether it is taxed under the value added tax or not.