What's the difference between traditional VAT and VAT reform?

Subjectivity of law:

There are several differences between them: first, in the scope of taxation, the former includes providing taxable services, transferring intangible assets and selling real estate, while the latter includes selling goods, providing processing, repair and replacement services and importing goods; Secondly, the collection departments are different; Third, the taxpayer is different, the former is borne by the seller or service provider, and the latter is borne by the buyer. How much to pay is calculated according to: VAT = invoice amount received ÷(1+ tax rate) × tax rate and business tax = invoice amount ÷(1+ tax rate) × tax rate.