When does the VAT start? At the earliest, VAT invoices were filled in manually, starting from 1994- 1- 1. In order to strengthen the management of ordinary invoices issued by ordinary taxpayers of value-added tax (hereinafter referred to as "ordinary taxpayers") and comprehensively monitor the sales of ordinary taxpayers, the State Administration of Taxation decided to bring ordinary invoices issued by ordinary taxpayers (excluding commercial retail, the same below) into the VAT anti-counterfeiting tax control system for issuance and management, that is, ordinary taxpayers can issue special VAT invoices at the same time, and ordinary VAT invoices and invoices for waste materials use the same set of VAT anti-counterfeiting tax control system (this invoicing method is referred to as "one machine with multiple tickets" for short). The tax terminal software of "one machine with multiple tickets" system was put into trial operation in Jiangsu Province after field test in Xicheng District, Beijing, and all tax terminal systems in China were upgraded before the end of August 2005. Since August 2005, the enterprise-side billing system has been put into trial operation in some enterprises in Xicheng District of Beijing, Hangzhou, Huzhou City of Zhejiang Province, Zibo City of Shandong Province, Dongying City and Yantai City, and it is planned to be implemented nationwide from June 65438 to 10. Ordinary invoices used in the "one machine with multiple tickets" system are collectively called "VAT ordinary invoices", which are uniformly printed and put into use nationwide since August 1 2005. What is VAT? Value-added tax refers to turnover tax levied according to the value-added of goods or services. The specific algorithm of value-added tax is: based on the sales of goods or services, calculate the total value-added tax that the goods should bear according to the corresponding tax rate, and then deduct the value-added tax that the raw materials used in production have been withheld in the previous stage, and the balance after deduction is the value-added tax that the enterprise should pay for the goods or services. Compared with the previous business tax, value-added tax effectively avoids repeated taxation and reduces the burden on enterprises. What are the common taxes in China? Current tax classification and tax category. According to the current classification, mainly turnover tax, income tax, property tax, resource tax, behavior tax and others: 1, turnover tax: value-added tax, consumption tax, business tax, customs duty, vehicle purchase tax and so on. 2. Income tax: enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, personal income tax, etc. 3. Resource tax: resource tax, urban land use tax, land value-added tax, etc. 4. Property tax: property tax, urban real estate tax, etc. 5. Behavior tax: stamp duty, travel tax, urban maintenance and construction tax, etc. 6. Other taxes: taxes on agricultural and forestry specialties, taxes on farmland occupation, deed tax, etc. Among them, value-added tax, consumption tax, business tax, enterprise income tax and personal income tax are the main taxes.