The three-level subjects of tax payable and value-added tax payable are: input tax, output tax, input tax to be deducted, input tax to be certified, output tax to be certified, output tax to be certified, tax payable and tax exemption.

Scope of VAT payment:

1. General scope: the scope of VAT taxation includes the sale (including import) of goods and the provision of processing, repair and replacement services;

2. Special projects: commodity futures (including commodity futures and precious metal futures);

3. Commodity futures are subject to value-added tax, and tax is paid in the physical delivery link;

4. Bank's business of selling gold and silver;

5. The pawn business sells dead goods;

6. Consignment business, selling goods entrusted by customers;

7. Other units and individuals outside the postal department produce, distribute and sell philatelic products.

The VAT processing flow is as follows:

1. First, apply for the tax registration certificate and obtain the business license and organization code certificate;

2. According to the identity of the VAT taxpayer, choose the appropriate VAT payment method (general taxpayer or small-scale taxpayer);

3. Open the VAT electronic invoice system, conduct training, and learn how to issue, apply for, receive and store electronic invoices;

4. Declare the VAT tax return on time every month and pay the tax payable;

5. Regularly manage VAT invoices, including issuance, acceptance, reimbursement and filing;

6. For special businesses such as cross-border e-commerce and import trade, it is necessary to go through the relevant procedures of value-added tax separately;

7, regularly accept the inspection and audit of the tax authorities, to ensure compliance with relevant laws, regulations and rules;

8. If necessary, you can apply for preferential policies such as VAT relief.

To sum up, value-added tax will have an impact on the profits of enterprises, but the specific degree of impact depends on the business strategy and market conditions of enterprises.

Legal basis:

Article 4 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

Except as provided in Article 11 of these Regulations, the taxable amount of taxpayers selling goods, labor services, services, intangible assets and real estate (hereinafter referred to as taxable sales) is the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable:

Taxable amount = current output tax-current input tax

When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.