收藏学习！一图了解增值税法知识点

Group 1 - The article discusses the different VAT rates applicable based on taxable transactions, with a simplified tax method rate of 3% [3] - It outlines the calculation methods for VAT, distinguishing between general and simplified methods, where the general method calculates tax based on the difference between output and input VAT, while the simplified method calculates based on sales multiplied by the collection rate [3] - Non-taxable transactions are specified, including services provided by employees for wages, administrative fees, and certain agricultural and medical services [3] Group 2 - The timing of tax obligations is defined, indicating that tax obligations arise on the day of receiving payment or issuing an invoice for taxable transactions [5] - The location for tax payment is determined by the taxpayer's fixed business location or the location of the taxable transaction for those without a fixed location [6] - The tax reporting period can vary, with options for ten days, fifteen days, one month, or one quarter, and taxpayers must report within fifteen days after the period ends [6][7]