I. General taxpayers calculate output tax minus input tax from the buyer (including VAT, four-voucher credit, etc.) according to the realized sales revenue multiplied by the applicable tax rate to equal the amount of tax to be levied.

Two, small taxpayers according to the realized sales divided by (1 - levy rate) multiplied by the levy rate is equal to the amount of tax payable.

Three, VAT is at the retail level, the retail price already includes the tax rate; VAT is a kind of turnover tax levied by Dao Dao, a tax levied on the value-added (also known as value-added) in all stages of production and distribution.

Fourth, from the practical point of view, it is calculated indirectly, that is, taxpayers engaged in the sale of goods and the provision of taxable services have to calculate the tax according to the sales of goods or taxable services and the applicable tax rate, and then deduct the amount of value-added tax already paid by the previous link, and the balance of which is the amount of value-added tax to be paid by taxpayers for the current link.

(1) Taxable consumer goods produced by a taxpayer are taxed at the time of sale. Taxable consumer goods produced by a taxpayer for its own use and used in the continuous production of taxable consumer goods shall not be taxed; if they are used for other purposes, they shall be taxed at the time of transferring them for use.

(2) Commissioned processing of taxable consumer goods, the commissioned party in the delivery to the commissioner to collect and pay taxes. If the commissioned taxable consumer goods are used by the commissioning party for the continuous production of taxable consumer goods, the tax paid is allowed to be deducted according to the regulations.

(3) imported taxable consumer goods, the tax declaration at the time of importation.

V. Consumption tax is an in-price tax, a single link of collection, generally in the production of taxable consumer goods, commissioned the processing and importation of payment, in the subsequent wholesale, retail and other links, as the price of the consumption tax has been included in the consumption tax, and therefore do not have to pay consumption tax. Gold and silver jewelry, diamonds and diamond jewelry are taxed at the retail level.

Extended information:

The scope of the business tax to value-added tax (VAT) conversion is as follows:

1, the scope of the levy

The business tax to VAT conversion mainly involves the transportation industry as well as some parts of it. The scope involved is the transportation industry and part of the modern service industry;

The transportation industry includes: land transportation, waterway transportation, air transportation and pipeline transportation.

Modern services include: research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, and forensic consulting services.

2. Tax rate after business tax conversion to value-added tax (VAT)

The new two grades in accordance with the actual tax burden of business tax in the pilot industry measured by the level of VAT rate of land transportation, water transportation, air transportation and other transportation industries converted to the level of VAT rate is basically in the range of 11% -15%, research and development and technical services, information technology, cultural and creative, logistics support, and forensic consulting services, and other modern services are basically in the range of 6% -10%. -10%.

In order to make the overall tax burden of the pilot industry not increase, the pilot reform has chosen two low tax rates of 11% and 6%, which are applicable to the transportation industry and some modern service industries respectively.?

3. The advertising agency industry is within the scope of business tax to value-added tax, and the tax rate is: 6 percent.

Advertising service refers to the business activities of using books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon signs, light boxes, the Internet and other forms as the customer's commodities, business services, cultural and sports programs, or announcements, statements and other commissions to publicize as well as provide related services. Including advertising planning, design, production, release, broadcasting, publicity, display.

Baidu Encyclopedia - Value-Added Tax (VAT)