✔ 最佳答案
There are 2 types of taxpayer under the VAT tax system in Mainland of China. The general taxpayer ( GT ) with proper records being kept for verfication by the Tax Department - can issue the normal VAT invoice. The "small scale taxpayer" ( ST ) for no proper records being kept for verfication by the Tax Department - could not issue an VAT invoice.
The buyer could then use this VAT invoice issued by the GT to set off against the VAT he should pay when he is selling the same product to another seller. For example, if he buys a toy for $100 from a GT seller, he has to pay $100+$17(VAT)=$117 to the seller. However, if he sells off this item to another buyer say, for $120, he has to get $120 + $20.40 = 140.40 from the buyer. He has to pay the VAT $20.40 collected to the Tax Department. However, he can claim a set off of $17.00 he has paid when he purchased the item. The net difference of VAT $20.40 - $17.00 = $3.40 is then paid to the Tax Department.
If he is buying an item from an "small taxpayer" ST collecting a tax of 8-9% from him, the China Tax Law stated that the "small taxpayer" could not issue him an VAT invoice. So, no set-off could be claimed by him.
To conclude, if a buyer could not claim a set-off against from the tax he paid when the item is purchased, he will perfer to buy it from a GT instead of a ST. His cost of purchase is much lowered then.
2007-05-26 22:15:13 補充：
现行增值税将纳税人分为一般纳税人 General Taxpayer 和小规模纳税人 Small Taxpayer,
