送交者: skipper3 于 2005-10-18, 13:05:16:
回答: I thought 增值税 was a sort of capital gain tax 由 HunHunSheng 于 2005-10-18, 11:15:18:
From buyer point of view, no, because he has to pay this tax based on price of the whole merchendise. From supplyer point of view, yes, because he is not obliged to pass entire amount to the government. He will deduct the amount of tax he already paid when he purchased raw material.
The possible confusion is due to the fact that, although this tax is paid by the buyer, it is administered by the seller.