Why not mention VAT?

A: VAT is an additional tax. Strictly speaking, the value-added tax is not the enterprise's fund, but the enterprise collects it for the country from the next link and then gives it to the country through the tax bureau. It has nothing to do with the cost and profit of the enterprise, so it is not required to be accrued. At present, the only tax in China is value-added tax.

Fourth, the scope of services that can enjoy preferential tax reduction and exemption policies.

Taxpayers in production and living services refer to taxpayers who provide postal services, telecommunications services, modern services and living services (hereinafter referred to as the four services) with sales accounting for more than 50% of the total sales. The specific scope of the four services shall be implemented in accordance with Notes on Sales Services, Intangible Assets and Real Estate (Caishui [2065438+06] No.36).

1. Postal services: refers to the business activities of China Post Group Corporation and its subordinate postal enterprises that provide basic postal services such as mail delivery, postal remittance and confidential communication, including universal postal services, special postal services and other postal services.

2. Telecommunication business refers to the business activities of providing voice call service, sending, transmitting, receiving or applying electronic data and information such as images and short messages by using various communication network resources such as wired and wireless electromagnetic systems or photoelectric systems, including basic telecommunication business and value-added telecommunication business.

3. Modern service industry: refers to the business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics, including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, leasing services, forensic consulting services, radio, film and television services, business auxiliary services and other modern services.

4. Life service: refers to all kinds of services provided to meet the daily needs of urban and rural residents, including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services.

Through the study of this article, I believe everyone has made it clear that "why doesn't VAT need to be accrued?" Accounting and taxation are closely related, and the knowledge points involved are complex and changing with each passing day. Accountants must constantly strengthen their study in order to get better and better in the financial and taxation industry.