Value-added tax is an extra tax. A business involves not only how much input tax can be deducted, but also the procurement cost of raw materials. It's simple. If the general VAT taxpayer buys the same amount of raw materials from the general VAT taxpayer and the small-scale taxpayer respectively, the final cost will be different, which leads to the reason why the general VAT taxpayer is unwilling to accept the special VAT invoice issued by the local taxation bureau on behalf of the small-scale taxpayer. Now, for example:

At the same time, a general VAT taxpayer also purchased 6,543,800 yuan of raw materials from a general VAT taxpayer and a small-scale taxpayer respectively. Here, the purchase cost of raw materials is calculated separately, not to mention tax deduction.

1. When purchasing raw materials from a general VAT taxpayer, the raw material amount of 150000 yuan (the amount credited to the raw material account) is:150000/(1+17%) =/kloc.

2. Similarly, 6.5438+0.5 million yuan of raw materials were purchased from small-scale taxpayers. Because small-scale taxpayers can't provide 654.38+0.7% VAT invoices, they can only provide 3% VAT invoices issued by tax authorities, and can only deduct 3% tax. Then, the price of raw materials of 6.5438+0.5 million yuan is the same. The amount recorded in the cost of raw materials is:150000/(1+3%) =145631.07 yuan. Obviously, raw materials with a total price of 15000 yuan were purchased from different taxpayers, and the procurement cost of raw materials was170001.466656566.

3. From the above, it can be clearly seen that in the past, many ordinary VAT taxpayers and small-scale taxpayers only considered the tax difference when they were engaged in business, thinking that it was enough to give up the so-called 14% in tax (in fact, this calculation is also wrong, so I won't give an example here), but some people don't know that they have suffered losses in raw material procurement costs.

According to the above situation, as a purchaser, general taxpayers will be selected when selecting suppliers, because the procurement cost is lower than that of small-scale taxpayers and the input tax deduction is more than that of small-scale taxpayers.