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Does the supplier owe taxes and need the downstream customers to pay taxes?
Need. According to the query of official website of Hualv. com, the Civil Code stipulates that the input tax of the VAT paid by the upstream supplier shall be borne by the downstream customer, and it is compensated when it is sold to the downstream customer, and the VAT is transferred to the downstream customer, which requires both parties to bear their respective responsibilities, so the supplier's tax arrears shall be borne by the downstream customer.