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### Translation:

#### Example 1 (20 points)

Company A is a small-scale VAT taxpayer and has a promotion campaign this year. During the campaign, it sells an electric fan at a unit price of 1500 yuan (excluding VAT). Company A purchased the electric fan with a unit price of 1000 yuan (including VAT), and obtained a special VAT invoice with an indicated VAT rate of 13%. Company A sold 1000 units of the electric fan in January, with no return or discount, and all sales were invoiced.

1. Calculate the total sales amount including VAT.
2. Calculate the output VAT for January.
3. Calculate the input VAT for January.
4. Calculate the VAT payable for January.

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### Solution:

1. **Total Sales Amount Including VAT:**

   The selling price per unit is 1500 yuan, and the VAT rate is 13%.

   \[
   \text{Total Sales Amount Including VAT} = 1500 \times 1000 = 1,500,000 \, \text{yuan}
   \]

2. **Output VAT for January:**

   The output VAT is calculated on the total sales amount including VAT.

   \[
   \text{Output VAT} = \frac{\text{Total Sales Amount Including VAT} \times \text{VAT rate}}{1 + \text{VAT rate}}
   \]

   Substituting the values:

   \[
   \text{Output VAT} = \frac{1,500,000 \times 0.13}{1 + 0.13} = \frac{195,000}{1.13} \approx 172,566.37 \, \text{yuan}
   \]

3. **Input VAT for January:**

   The purchase price per unit is 1000 yuan (including VAT), and the VAT rate is 13%.

   \[
   \text{Purchase Price Including VAT} = 1000 \, \text{yuan}
   \]

   To find the input VAT, we use the formula:

   \[
   \text{Input VAT} = \frac{\text{Purchase Price Including VAT} \times \text{VAT rate}}{1 + \text{VAT rate}}
   \]

   For 1000 units:

   \[
   \text{Input VAT per unit} = \frac{1000 \times 0.13}{1 + 0.13} \approx 115.04 \, \text{yuan}
   \]

   \[
   \text{Total Input VAT} = 115.04 \times 1000 \approx 115,044.25 \, \text{yuan}
   \]

4. **VAT Payable for January:**

   VAT payable is the difference between the output VAT and the input VAT.

   \[
   \text{VAT Payable} = \text{Output VAT} - \text{Input VAT}
   \]

   \[
   \text{VAT Payable} = 172,566.37 - 115,044.25 \approx 57,522.12 \, \text{yuan}
   \]

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Do you need further details or explanations on any part of the solution? 

Here are five more questions you might be interested in asking:

1. How is VAT calculated for different types of goods?
2. Can you explain the difference between input VAT and output VAT?
3. How does the VAT system affect small-scale businesses differently than large-scale businesses?
4. What are the implications of not accurately calculating VAT?
5. Can you provide more examples of VAT calculations for different scenarios?

**Tip:** When calculating VAT, always ensure you differentiate between prices including and excluding VAT to avoid errors.

Learn how to calculate VAT for Company A's electric fan sales with a detailed step-by-step solution. This problem involves VAT calculation, arithmetic operations, and percentage calculations. Suitable for professionals and those interested in advanced financial calculations.

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