1, the tax calculation method is different. Value-added tax is an out-of-price tax, while business tax is an in-price tax. The calculation of VAT is to convert income into income excluding tax, that is, VAT payable = (sales /( 1+ VAT rate) * VAT rate, and business tax is directly multiplied by sales, that is, business tax payable = sales * business tax rate.
2. The collection and management agencies are different. Business tax is generally levied by local tax, and value-added tax is levied by national tax. What is said here is before the merger of national tax and local tax. Of course, this situation no longer exists because of the reform of the camp and the merger of the national tax.
3. The tax burden is different. The business tax rate of the catering industry was 5% before the camp reform, and it was divided into 3% and 6% after the camp reform. The value-added tax rate of general taxpayers (with annual sales of more than 5 million) in the catering industry was 6%, and the value-added tax rate of small-scale taxpayers in the catering industry was 3%. Assuming the same income is 100 yuan, let's see how much the tax burden is: (1) business tax payable = 100 * 5% = 5, additional tax = 5 * 10% (calculated simply by 10%) = (2) VAT payable: small-scale taxpayers =100/1.03 * 0.03 ≈ 2.91yuan, and general VAT taxpayers (general VAT taxpayers can deduct the input tax, calculated at the industry average tax rate of 4.5%) =100//. Surtax =2.9 1* 10%=0.29 yuan, =4.25* 10%=0.43 yuan, so small-scale * * tax payment = 2.91.291=
The above is the difference between business tax and value-added tax in catering industry that I brought to you. Welcome to correct me.