VAT payable this month = VAT output tax-VAT input tax

Output tax: refers to the value-added tax calculated according to the sales of taxable services provided by taxpayers and the value-added tax rate. ?

Input tax: refers to the value-added tax paid or undertaken by taxpayers when they purchase goods or accept processing, repair and replacement services and taxable services.

Extended data

Scope of VAT collection:

1, general range

The scope of taxation of value-added tax 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); -Commodity futures are subject to value-added tax, which is paid in the physical delivery;

The business of selling gold and silver by banks;

Pawnshops sell dead goods;

Consignment business is the business of customers selling consignment goods;

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

Baidu Encyclopedia-VAT