Computer accessories sales is a typical traditional industry, which belongs to an industry with full price competition. The price is more transparent and sensitive. At the same time, the actual price reduction space is limited!
The wholesale and retail price of computer accessories consists of two parts: the price excluding tax and the value-added tax. That is, selling price = price excluding tax+VAT!
Value-added tax belongs to extra-price tax, that is to say, the part of the seller's confirmed income is the price excluding tax. The reduction of value-added tax rate is only for the reduction of value-added tax, and will not lead to the decrease of seller's income.
The income of individual parts has not decreased. With the reduction of value-added tax, the total price tax of computer parts is actually reduced! For the traditional accessories and host market with full price competition and very sensitive price. If the delivery price is lowered in time, it will theoretically stimulate consumption, and the increase in shipments will increase the total income of sellers!
The duty-free price of a single accessory or host remains unchanged, the gross profit margin of a single piece remains unchanged, the sales volume increases, and the total income and profit of the seller also increase!
On the whole, the reduction of VAT rate is positive!
1, the impact on taxpayers' taxable production and sales.
The reduction of value-added tax rate is the reduction of value-added tax in the whole circulation link, that is, the overall decline of upstream and downstream value-added tax.
For income and procurement costs, it does not affect.
The actual tax burden of industries where the output tax and input tax of value-added tax decreased overall decreased slightly.
The overall situation is negative for industries with reduced actual input tax and mismatched output tax!
2, the impact on ordinary consumers
For the ultimate actual undertaker of value-added tax-ordinary consumers, ordinary consumers are generally good. Excluding tax price+VAT, the total price tax actually paid by ordinary consumers is reduced!
The reduction of the VAT rate from 16% to 13% has no effect on the exclusive prices of computer accessories such as graphics cards and CPU, but the VAT has decreased, and the price+tax has decreased as a whole. It is good for the whole circulation market and ordinary consumers!
The above VAT related theories, the rise and fall of commodity prices are influenced by many factors, which are original and for reference only!
Value-added tax is an extra-price tax, which has no influence on the commodity price itself. However, if the value-added tax is reduced from 16% to 13%, the tax paid by consumers when purchasing goods can be reduced by three percentage points. For example, a Galaxy card with a sales price of 1 0,000 yuan needs to pay the tax of 1.6% in 6 yuan. If the VAT rate is lowered to 13%, the tax paid by consumers will be reduced to 130 yuan, which is less than the previous 30 yuan.
Simply put, the reduction of value-added tax rate has no effect on the duty-free price of goods, but it can reduce the tax-included price. Because VAT is an indirect tax, it can be passed on to consumers. When consumers buy goods, they should not only pay the price of the goods themselves, but also pay taxes. In other words, the price that consumers buy = the price of the commodity itself+tax. If the VAT rate is lowered, of course, the tax will be lowered accordingly.
You see, the National Development and Reform Commission (NDRC) lowered the prices of gasoline, natural gas and electricity due to the VAT relief implemented on April 1. In fact, this logic is very simple. The production price of oil, gas and electricity itself has not decreased, but the value-added tax rate has decreased, which will reduce the sales price of oil, gas and electricity including tax.
As for whether the reduction of the VAT rate will lead to the decline in the prices of graphics cards, CPU and other products, simply speaking, there are two factors, one is the production cost and the other is the tax. If the production cost remains unchanged and the tax is reduced, the sales price should be reduced in theory. What if the cost rises? It's hard to tell. If the cost increase is less than the tax reduction, the market price can also be reduced. However, if the cost rises sharply or even exceeds the tax reduction, the sales price will rise.
Therefore, to sum up, the reduction of value-added tax rate will have an impact on the prices of CPU, graphics cards and other commodities, but the geometry of the impact, whether it is up or down, needs comprehensive evaluation. After all, tax is only one factor that affects the selling price. Just like asking, will the wind bring rain? It's hard to say, because wind is only one factor that affects rainfall, and that factor will also affect it.
No, the VAT mechanism is to deduct the difference. If your input tax and output tax are reduced, you are basically the same as before.