应交增值税=100000/1.17*2.5%=2136.75销项税额=100000-85470.09=14529.91元，进项税额=14529.91-2136.75=12393.16元反算进项(含税)=[100000*17%-100000*2.5%]/17%=85294.12元100000*（1-2.5%）/1.17= 83333.33税负 = 应交税金 / 销售收入*100%
