2. Different tax targets are different (some consumption taxes and value-added taxes are the same), and the tax rates are also different.

3. Those who pay consumption tax must pay value-added tax. Not everyone who pays value-added tax has to pay consumption tax, but only a specific consumption tax. There is no connection between value-added tax and business tax, and those who pay value-added tax and consumption tax will not pay business tax. Of course, it is only for a certain business, and those who run value-added tax and business tax projects at the same time should be paid separately.