Therefore, the consumption tax base and the value-added tax base are the same, that is, the sales excluding value-added tax are used as the tax base.
Consumption tax and business tax cannot be deducted as long as the amount on the ticket is sales, but value-added tax can be deducted, so tax is included. VAT tickets include tax-free amount, tax amount and total amount.
Extended data:
The scope of levying VAT instead of business tax is as follows:
1, collection range
The change from business tax to value-added tax mainly involves transportation and some modern service industries;
Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.
Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
2. The business tax shall be changed to the value-added tax rate.
According to the actual tax burden of business tax in the pilot industries, the VAT rate of land transportation, water transportation, air transportation and other transportation industries is basically between 1 1%- 15%, and the modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6%-/kloc-0.
In order to keep the overall tax burden of the pilot industries from increasing, two low tax rates, 1 1% and 6%, are selected for the pilot reform, which are applicable to the transportation industry and some modern service industries respectively.
Baidu Encyclopedia-VAT