The VAT rate mainly depends on which unit you buy from. If the VAT purchased from general taxpayers is 16%, the quotation certainly includes 16% tax. Only tickets with tax rate of 16% can be issued. Input tax can be deducted. If the enterprise is small, it can be 4% or 6% VAT, but it cannot be deducted.
Value-added tax is a turnover tax, and enterprises have two parts in the purchase price of raw materials.
1, raw material price;
2. Raw material taxable value (16% for general taxpayers, 4% for commercial taxpayers and 6% for industrial taxpayers).
Extended data:
Scope of value-added tax collection
The scope of taxation of value-added tax includes the sale (including import) of goods and the provision of processing, repair and replacement services.
Special project
1, commodity futures (including commodity futures and precious metal futures); -Commodity futures are subject to value-added tax, which is paid in the physical delivery;
2. The business of selling gold and silver by banks;
3. The pawnbroker sells dead goods;
4. Consignment business sells goods consigned by customers;
5. Other units and individuals outside the postal department produce, distribute and sell philatelic products.
Special behavior
Regarded as sales: The following eight acts are regarded as selling goods in the VAT Law, and all of them are subject to VAT.
1, consignment of other people's goods.
2. Selling goods on behalf of others
3. Transferring goods from one place to another (except the same county and city)
4. Use the self-produced or entrusted goods for non-taxable items.
5, the production, commissioned processing or purchase of goods as an investment in other units.
6. Distribute the self-produced, commissioned or purchased goods to shareholders or investors.
7. Use the self-produced entrusted goods for employee welfare or personal consumption.
8. Give the self-produced, commissioned or purchased goods to others free of charge.
References:
Baidu Encyclopedia-VAT