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Q：
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What does output tax amount refer to?
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A：
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It refers to the value-added tax amount calculated by a taxpayer for taxable transactions, which is calculated by multiplying the sales amount by the tax rate stipulated in the Value-Added Tax Law of the People's Republic of China.
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Q：
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What does input tax amount refer to?
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A：
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It refers to the amount of value-added tax that taxpayers pay or bear when purchasing goods, services, intangible assets or real estate. Taxpayers shall offset input tax from output tax by presenting value-added tax deduction vouchers as prescribed by laws, administrative regulations or The State Council.
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Q：
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What does sales volume refer to?
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A：
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It refers to the price obtained by taxpayers in taxable transactions related to it, including all the prices corresponding to economic benefits in both monetary and non-monetary forms, excluding the output tax calculated by the general tax calculation method and the tax payable calculated by the simplified tax calculation method
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Q：
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What does the occurrence time of the value-added tax payment obligation refer to?
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A：
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When a taxable transaction occurs, the time when the liability arises is the day when the sales proceeds are received or the sales proceeds request voucher is obtained. If the invoice is issued first, it shall be the date of issuance.
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In the event of a deemed taxable transaction, the time when the tax liability arises is the day when the deemed taxable transaction is completed.
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For imported goods, the time when the tax liability arises is the day when the goods are declared for import.
The occurrence time of the withholding obligation for value-added tax is the day when the taxpayer's value-added tax payment obligation arises.
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Q：
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What types of value-added tax invoices are included?
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A：
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Taxpayers shall issue and use value-added tax invoices in accordance with the law. Value-added tax invoices include paper invoices and electronic invoices. Electronic invoices have the same legal effect as paper invoices. The state actively promotes the use of electronic invoices.
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FAQ
