Pocket Tax Book 2018 - Value-Added Tax

Pocket Tax Book 2018 - Value Added Tax

Pocket Tax Book 2018 - Value-Added Tax

1. Taxable object and other related objects           

2. Basis for VAT calculation          

2.1. The formula for VAT determination  

2.2. Taxable price            

2.3. VAT rate     

3. VAT calculation method           

3.1. VAT deduction method         

3.2. Direct calculation method    

4. VAT declaration, payment and refund  

4.1. Cases of exemption on declaring and paying VAT        

4.2. VAT declaration and payment            

4.3. VAT refund