vat是指增值税,VAT的全称为ValueAddedTax,在中国被称作增值税,增值税即购物时要额外增加税,是依据商品的售出价格而征收的。增值税的类别包括消费型增值税、生产型增值税和收入型增值税这3个类别。
Vat refers to VAT, the whole name of VAT is ValueAddedTax, which in China is known as VAT, and the added tax on purchases is levied on the basis of the sale price of commodities. The categories of VAT include the three categories of consumer VAT, production-based VAT and income-based VAT.
增值税在生产商,制造商,批发商和零售商的供应链每一个环节上运作;最终,这样可以确保在供应链的每一个环节都对增值税开展核算,一直到向终端买家开展结算。增值税税率可能也会有所不同,具体取决于提供服务的国家/地区。
VAT operates at every link of the supply chain for producers, manufacturers, wholesalers and retailers; ultimately, it ensures that VAT is accounted for at every link of the supply chain until settlement is made to end-buyers. VAT rates may also vary depending on the country /area.
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