增值税要点（Value-added tax Essentials）.doc

增值税要点（Value-added tax Essentials） Value added tax points,.Txt51 self-confidence is the source of inexhaustible, self-confidence is surging waves, confidence is the channel of rushing forward, self-confidence is the mother of true success. Value added tax I. The definition of value-added tax: VAT is a tax levied on the amount of value-added obtained by units and individuals in the process of production and operation. Theoretically, the added value is the value of the enterprise to create a new part in the production process, from a production and business units, the added value is the unit selling goods or providing labor income deductions for the production and operation of the goods purchased in that part of the price for the goods after the balance, it should be noted here is the deduction, only refers to the part of the goods purchase price, not including the rest of the production costs, expenses and losses. Two, the VAT tax principle: 1 the tax is calculated on all sales but is taxed only on the added value of goods or services. 2, the implementation of tax deduction system, the previous link has been deducted from the tax payment. 3, the tax with the sale of goods by transfer, the final consumer is the undertaker of all taxes, but the government is not directly to consumers and collect the tax levied in subsection but all aspects of production management, the taxpayer does not bear the VAT tax. The specific calculation method of value-added tax is payable VAT tax amount = the current output, the current income tax Three, the types of value-added tax Before 1999, Chinas implementation of the production type VAT, production value-added tax refers to the calculation of value added tax, not allowed to deduct any purchased fixed assets price, as the legal value of the tax base of the taxpayer including the newly created value, including the period included in the purchased fixed assets as part of the price, from the view of the entire national economy, the tax base