I believe many people know something about VAT, and even declare and pay VAT in person. Value-added tax, a kind of turnover tax, is still very helpful to us. 1. What is VAT? Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added. Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods. Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax. Value-added tax is collected by the State Taxation Bureau, and 50% of the tax revenue comes from the central government and 50% from local governments. The import value-added tax is collected by the customs, and all the taxes are the central fiscal revenue. Two. What is the scope of VAT? 1. General scope The scope of value-added tax includes the sale (including import) of goods and the provision of processing, repair and replacement services. 2, special project cargo 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. 3. Special behaviors are regarded as sales: The following eight behaviors are regarded as sales of goods in the VAT Law, and all of them are subject to VAT. (1) Entrust the goods to others for consignment; (2) Selling commodities on behalf of others; (3) Transferring goods from one place to another (except the same county and city); (four) the use of goods produced or commissioned for non taxable items; (5) treating the goods produced, entrusted or purchased as investments in other units; (6) distributing the goods entrusted for production, processing or procurement to shareholders or investors; (seven) the self-produced or commissioned goods are used for employee welfare or personal consumption; (8) Giving goods produced, processed or purchased to others free of charge. Three. What is the target of VAT? 1. Due to the VAT special invoice deduction system, the taxpayer's accounting level is required to be higher, and the output tax, input tax and taxable amount are required to be calculated accurately. But the reality is that many taxpayers can't meet this requirement, so the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting. 2. General taxpayers (1) Taxpayers who produce goods or provide taxable services mainly (that is, taxpayers' annual sales of goods or provide taxable services account for more than 50% of taxable sales) and concurrently engage in wholesale or retail of goods, with annual taxable sales exceeding 500,000; (two) engaged in the wholesale or retail business of goods, the annual taxable sales of more than 800 thousand yuan. 3. Small-scale taxpayers (1) Taxpayers engaged in the production of goods or providing taxable services, and taxpayers whose main business is the production of goods or providing taxable services (that is, the annual sales of taxpayers' goods or services account for more than 50% of the annual taxable sales) and concurrently engage in the wholesale or retail of goods, and the annual taxable sales (hereinafter referred to as taxable sales) are below 500,000 yuan (inclusive). (2) Taxpayers other than those mentioned above have an annual taxable sales of less than 800,000 yuan (inclusive).

Legal objectivity:

Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Industry and Information Technology on Continuing the Policy of Exempting New Energy Vehicles from Vehicle Purchase Tax Article 1 New energy vehicles purchased between 2023 1 October 1 day and February 20231day shall be exempted from vehicle purchase tax. Article 2 New energy vehicles exempted from vehicle purchase tax shall be managed through the Catalogue of New Energy Vehicles Exempted from Vehicle Purchase Tax (hereinafter referred to as the Catalogue) issued by the Ministry of Industry and Information Technology and State Taxation Administration of The People's Republic of China. Pure electric vehicles, plug-in hybrid vehicles (including extended-range vehicles) and fuel cell vehicles purchased since the publication of the Catalogue belong to new energy vehicles that meet the tax exemption conditions. Article 3 The date of purchase shall be based on the date of issuance of valid documents such as the unified invoice for motor vehicle sales or the special customs tariff payment book.