As a buyer, you have to pay two sums of money, that is, the purchase price and the value-added tax (value-added tax refers to the buyer entrusting the seller to the country), and as a seller, you have to receive two sums, one is your own income and the other is the value-added tax (at this time, the buyer entrusts the seller to the country, but does the seller pay the value-added tax in full according to the shipper? No, if the seller has his own input tax invoice, then the seller will deduct the input tax first and pay the difference to the state, that is, VAT payable = output tax-input tax. )

For example, if you sell something worth 6.5438+0.7 million, you have to pay 6.5438+0.7 million VAT, but you will tell the tax bureau that I asked someone else to pay 6.5438+0.8 million VAT before, and the tax authorities will definitely ask you to produce evidence. This evidence is the VAT input tax deduction. After verification by the tax authorities, you will only be charged 70,000. This principle is deduction.