The value added tax is a turnover tax for the sale of goods in the territory of our country or the supply of processing, repair and repair services, as well as the import of goods by units and individuals, on the sales of goods or taxable services, the amount of goods imported, and the deduction of taxes.

Value added tax is a tax on the added value or added value of every link in the production and circulation of goods, so it is called "value added tax".

The existing VAT law has made great changes, and tends to be fair and standardized, which fully embodies the principle of proper coordination between the main tax system and the market mechanism.

1. the characteristics of China's current value-added tax (1) generally levy (2) outside the tax (3) special invoice (4) tax rate simplification, 2. tax identification of taxpayers on the tax planning, value-added tax on the general taxpayer and small-scale taxpayers differential treatment, for small-scale taxpayers and ordinary taxpayers to provide tax planning.

It is generally believed that taxpayers of small scale are heavily tax payers.

But it is not exactly the case.

We know that the purpose of taxpayers' tax planning is to reduce the cash outflow by reducing the tax burden.

In order to lighten the tax burden and realize the pformation from small-scale taxpayers to general taxpayers, enterprises must increase their accounting costs in order to reduce tax burden.

For example, we should set up accounting books, train or employ competent accountants, etc.

If the income generated by a small taxpayer is not enough to offset these costs, the benefits of small-scale taxpayers will be maintained.

Besides being influenced by the accounting cost of enterprises, the tax burden of small-scale taxpayers is not always higher than that of ordinary taxpayers.

It is assumed that its material wholesale enterprises should receive value-added tax sales of 3 million yuan a year, and the accounting system is relatively sound. It accords with the eight general tax payment condition and applies 17% value-added tax rate. However, the enterprise's tax deductible from the output tax is less, accounting for only 10% of the total output tax.

Under such circumstances, enterprises should receive a value-added tax of 459 thousand yuan (300X17% - 300X17%X10%).

If the enterprise is divided into two wholesale enterprises, each as an independent accounting unit, then the annual taxable sales volume of the two units after splitting into two is 1 million 600 thousand yuan and 1 million 400 thousand yuan respectively, which is in line with the conditions of the small scale taxpayer, and the 6% levy rate can be applied.

In this case, we only have to pay VAT 96 thousand yuan (160 x 6%) and 84 thousand yuan (140 x 6%) separately.

Obviously, as a small taxpayer, small tax units can reduce the tax burden by 279 thousand yuan compared with the general taxpayer.

The application of the tax deduction law for the 3. value-added tax has created conditions for the deferred tax payment of enterprises. The purchase tax deduction law is that the industrial production enterprises purchase the goods (including the pportation cost paid for the purchased goods), and after the purchase and acceptance of the goods are in storage, they can declare the deduction, and enter into the current entry tax (which is insufficient to deduct the current tax amount), which can be pferred to the next stage to continue to deduct.

The value added tax is a tax deduction law. Although it does not reduce the overall tax burden of taxable products, it creates a condition for enterprises to defer paying taxes in various ways, and to take advantage of inflation and time value factors to balance the tax burden.

4. tax planning based on market pricing autonomy