VAT
2015-11-15 21:38:18 0 举报AI智能生成
增值税（Value Added Tax，简称VAT）是一种消费税，它适用于生产、分销和销售商品和服务的所有环节。增值税的主要目的是对企业在生产和销售过程中增加的价值进行征税，从而确保税收在整个供应链中得到合理的分配。增值税通常采用税率制度，各国的税率不尽相同，但大多数国家的税率都在10%至25%之间。增值税可以有效地降低企业的税负，提高税收效率，促进经济增长。然而，增值税也存在一定的缺点，如可能导致价格歧视、影响国际贸易等。总之，增值税是一种在全球范围内广泛使用的重要税种，对于维护国家财政收入和促进经济发展具有重要意义。
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大纲/内容
Introduction
Scope
Sales of goods
Processing, repairs and replacement services
Imported goods
Deemed sales
Self-manufactured goods (Applying for non=taxable items, distributing to shareholders or investors, for staff welfare or personal consumption, donating)
Special situation
Mixed sales (VAT, sales value of non-taxable is tax inclusive.)
混业经营(different tax rate)
Concurrent activities (VAT taxable for VAT; BT for BT)
Taxpayers
General taxpayers
Small-scale taxpayers
Tax payable=simplified value*chargeable rate
Tax rate
Standard rate 17%
Reduced rate
13% for books, agricultural products, water and heat...
11% for transport, postal, telecommunication...
6% for IT, R&D, technical...
Levy rate (for small-scale taxpayers) or Chargeable rate
Standard levy rate 3%
Reduced levy rate 2% for second-hand goods and self used fixed assets
Zero rate (export)
Exemptions
Agricultural products by agricultural producers
Good been used by the sellers
Special invoice
Computation
General method: tax payable=output tax-input tax
Output tax
Output tax=tax value*applicable tax rate
Special modes
Trade discount (same invoice, levied; different invoice, can't subtract)
Cash discount (can't subtract)
Sale allowance (subtract)
实物折扣（买一送一）
Trade-in purchase (sale price based on the price of new product)
Deposit on packaging
Deemed sales (average price or composit taxable value)
Input tax
Creditable
Non-creditable
Form
Substance
Simplified calculation method
Abnormal loss
Adjustment
Import
Composite tax value=customs dutiable value+customs duty+consumption tax
VAT payable=composite tax value*tax rate
Prescriptive tax rate
Export
Exemption, credit and refund (ECR)
Tax payable=output tax - [input tax - export FOB value*exchange rate*(VAT rate - VAT refund rate)]
VAT for ECR=export value*exchange rate*refund rate
VAT refundable
=0(when tax payable>0)
=VAT for ECR(when tax payable<0)
VAT credited or exempted
=0(when<0)
=VAT for ECR-VAT refunded(when>0)
B2V
Scope
Transport services
Modern service industries(IT, R&D, Cultural and creative...)
Tax rate
Calculation
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