如果您在美国以外购买了购买，则可能已经完成了退款的表格（增值税）。增值税到底是什么？它将如何影响您的小型企业？

First, consider two main reasons that VAT might impact your small business: (a) It ispossiblethat the US will implement value-added taxation that would affect your business, and (b) You might find your business buying or selling goods in one of the many countries that do have a增值税系统。

What is value-added tax (VAT)?

When goods or merchandise are manufactured, a tax is added to the value of the product at each stage of production — and it is called value-added tax (VAT). These taxes must be paid when the product is sold to the next business in the chain of production (the dollar amount is similar to sales tax).

Ultimately, the customer will be required to pay the total VAT at the time of sales or purchase. It’s collected by供应商who are VAT-registered. This tax is the value of the product minus any of the costs of the product on which tax has already been paid.

A simplified example of VAT in action…

Let’s say you have a small baking business, and your unique cakes are sold by a local shop. Here is how the VAT system would work. We’ll assume that the tax rate is 10%.

Farmer。您是从当地农民那里购买的烘焙用品，而您每笔蛋糕支付的总额为2.00美元。增值税（0.20美元）被添加到其中，因此您给农民总计2.20美元。农民将发送向政府$ 0.20。

Baker。您烘烤蛋糕，并为当地商店老板收取每蛋糕5.00美元的费用。这意味着商店老板必须给您总计5.50美元（蛋糕5.00美元，10％增值税为$ 0.50）。由于农民已经向政府支付了第一笔$ 0.20，因此您仅支付向政府$ 0.30。

老板。The shop owner sells your cakes for $10 each. When the VAT is added on, the shop owner ends up collecting $11.00 per cake from the customer. The VAT is $1.00, but since $0.50 of that was already paid by you and the farmer, the shop owner only sends向政府$ 0.50。

Each of the business owners complete government paperwork. Cheating is discouraged because of the chain of related payments and credits.

增值税的好处

Up until now, a VAT has not been imposed on US goods and services. However, there have beenstrong supportersof the VAT that has been so successful for other nations. Other publications predict VAT is inevitable. In fact, in 2014, valued-added tax was (again) proposed for tax reform. As explained inForbes, a VAT could simplify US taxation and decrease taxes for individuals and businesses — without hurting the government’s budget. In fact, some states already employ taxes very similar to VAT.

VAT has been widely used by most European countries, and more than 160 countries around the world follow this system. A VAT raises revenue for the government in sales. VAT may also be called a goods and service tax by the government.

在许多情况下，实际上建议使用增值税sales tax由于它在很大程度上可以防止逃税。当小企业协会（SBA) commissioned a 2013 study about sales tax for the Internet and small business exemptions, VAT was included in the report.

如果you want to perform business transactions in other countries, you must first find out whether the prospective country follows the VAT system—as it would indicate that the country has a solid economic system.

TheVAT rates往往因国家而异。有些人可能收取的费用不超过10％，而另一些人可能收取多达20％或更多的费用。

Sales tax and VAT

营业税和增值税类型的消费税where people are taxed on how much they buy, but they do differ in a few ways.

Sales tax is the amount that one has to pay for the whole cost of a product or a service, while VAT is the amount that one has to pay on the exchange of the product onlywhen its value increases。

当商业链中的各个阶段收集增值税时，购买产品时仅收取一次营业税。另一些国家也仅使用增值税系统，并选择退出营业税结构。

Registration

在具有增值税系统的国家，企业必须通过政府注册才能收集增值税。这些业务可以是一个人或大公司。但是，有关谁必须注册的法规因各个国家而异。如果tax reform在美国包括增值税，该系统可能与其他国家 /地区不同。

Those individuals and businesses that do register must charge VAT on all goods or services that they sell or provide. There are some exceptions to this, but again, those exceptions vary from country to country. These individuals and businesses can also often take a deduction for any VAT they paid on goods or services they acquired.

A taxable person

VAT can be considered a general tax as it can be applied to all types of businesses that manufacture products or provide services. So a taxable person can be an individual or even a company that charges VAT on the sales of products or services. However, when the annual profit is less than a certain amount, then there is no need to add VAT during sales.

Also, as a U.S. resident, you may be exempt from paying a VAT in a foreign country. UseIRS表格6166 - 美国税收居留证书to obtain the exemption. Please note that the exemption only satisfies the requirements that pertain to your U.S. federal income tax status. A foreign country may have additional requirements.

Recovery of the VAT

可能有一系列制造商和商人处理不同产品生产和销售的各个阶段。这些制造商在将产品出售给连锁店的其他人或企业时可以对其发票收取增值税税。因此，他们被允许扣除他们以零售商费用支付的增值税。所有卖方收集了增值税，然后他们向政府支付，从而为国家的经济增长做出了贡献。但是，不允许消费者收回增值税税的金额，因为它包含在最终购买产品的价格中。

当考虑了像增值税这样的重大变化时，最好拥有最新的记录，以便您可以评估新税对业务的影响。您检查了爱国者软件吗？vwin彩票开户我们的在线vwin158 保证准确且易于学习。