When we talk about VAT and GST, both are similar in nature and both can be considered as a form of value-added tax. VAT, especially in the EU, is similar to China's Value Added Tax, while in places like Australia it's known as GST. Both types of taxes are indirect taxes levied on the value-added part of goods during the production and circulation process, and their tax base is the value-added amount.

However, there are some differences between them. For example, for small-scale taxpayers, the VAT rate is usually 3%, while the GST rate may vary depending on the region and country. Value-added tax and business tax also differ in their tax rates and scope of application: sales of real estate and provision of services such as labor services are usually subject to business tax, while sales of movable property and provision of processing, repair and repair services are subject to value-added tax. Value-added tax is an extra-price tax, which means that the tax amount needs to be excluded from the tax-included income when calculating the tax, while sales tax is an in-price tax, and the tax is included in the sales price.

In general, although VAT and GST are similar, there are subtle differences in tax rates, applicable objects and calculation methods, which depend on the specific tax regulations. Understanding these differences is critical for international trade and tax processing.