Legal analysis: In fact, VAT is the responsibility of the ultimate buyer. VAT taxpayers can be divided into general taxpayers and small-scale taxpayers. This question should be understood in this way. The price of any commodity contains many parts, including: production cost, profit of production unit and tax payable by production unit. Then, through the wholesale and retail links, the price of goods is increasing, mainly increasing the expenses and profits of wholesale and retailers and the taxes they should pay. In the end, in the hands of consumers, the price of goods includes all costs, expenses and taxes, and consumers buy goods. For example, the price of a pack of cigarettes from a cigarette factory is 10 yuan (including cost, profit, value-added tax, consumption tax, etc. ), and the wholesaler distributes it to the retailer at the price of 12 yuan, so the wholesaler has the price difference in 2 yuan, including the value-added tax that the wholesaler should bear of 0.34 yuan and the profit of 1.66 yuan (excluding other expenses). Then the retailer buys it at the price of 12 yuan, and then buys it to consumers at the price of 15 yuan, so the retailer has the price difference in 3 yuan, which includes the tax that the retailer should pay of 0.5 1 yuan (calculated by ordinary taxpayers), and the profit is 2.49 yuan (ignoring other expenses).

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.