CHAPTER 1: General Introduction to the Value Added Tax Act

Ⅰ.
Basic theory of value-added tax
Ⅱ.
Taxpayer
Ⅲ.
Tax period
Ⅳ.
Tax payment place and tax jurisdiction
V.
Business registration

CHAPTER 2 TAXABLE TRANSACTIONS

Ⅰ.
Taxable items
Ⅱ.
supply of goods
Ⅲ.
Supply of services
Ⅳ.
Import of goods
V.
Supply of ancillary goods and services

CHAPTER 3 Tax Rates and Exemptions

Ⅰ.
Comparison of the concepts of small business tax rate and tax exemption
Ⅱ.
small business rate
Ⅲ.
Duty free
Ⅳ.
Recovery effect and cumulative effect

CHAPTER 4 Tax Base and Sales Tax
Ⅰ.
Sales tax calculation structure
Ⅱ.
Tax base for supply of goods or services
Ⅲ.
Tax base for import of goods
Ⅳ.
Bad debt tax deduction

CHAPTER 5 Purchase Tax and Tax Amount Due

Ⅰ.
Purchase tax calculation structure
Ⅱ.
Purchase tax deduction items
Ⅲ.
Items not eligible for purchase tax deduction
Ⅳ.
Tax payable and tax payable after deduction
V.
Refund

CHAPTER 6 Tax Invoice and Value Added Tax Reporting and Payment

Ⅰ.
Reporting and Payment
Ⅱ.
Government decisions, corrections, and collections
Ⅲ.
tax invoice

CHAPTER 7 Simplified Taxation

Ⅰ.
Simplified taxation target
Ⅱ.
Value-added tax calculation for simplified taxpayers
Ⅲ.
Procedural regulations for simplified taxpayers

Appendix - Easy Glossary

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Learn about 'value added tax' and 'sur tax'
Learn about the cross-check function for tax invoice receipts.
Learn about 'national taxes' and 'local taxes'
Learn about 'domestic taxes' and 'tariffs'
Learn about 'ordinary tax' and 'special purpose tax'
Learn about 'indirect taxes' and 'direct taxes'
Learn about 'intermediate goods' and 'capital goods'
Learn about 'General Consumption Tax' and 'Individual Consumption Tax'
Learn about the 'Country of Consumption Taxation Principle' and the 'Country of Production Taxation Principle'
Learn about a corporation's 'head office' and 'principal office'.
Learn about 'shipping fees' and 'detention fees'
Learn about 'Vehicles Subject to Individual Consumption Tax'
Learn about 'Consignor' and 'Consignee'
Learn about the 'Trust Establishment Date' and 'Legal Date'
Learn about 'Secondary Tax Obligations' and 'Physical Tax Obligations'
Learn about the 'bonded area'
Learn about 'Import and Export Procedures'
Learn about 'Domestic Letters of Credit' and 'Purchase Confirmation'
Learn about the 'Wonshin Yongjang'
Learn about 'Denial of Unfair Act Calculation'
Learn about the 'Tax Reporting System'
Learn about the 'Tax Invoice Issuance Obligation'
Learn about 'Certificates issued by businesses subject to receipt issuance'