The VAT is not a corporate tax. That is the tax that the consumer pays. It is built up by businesses. Each business pays VAT on all materials, and subtracts the added quantity (or adds it). In the end the VAT is distributed over all manufactures involved in the processes, and collected by the last point of sale.
In my country it's every company's responsibility to pay the sales tax. I guess no matter where in the line you are. There are some fields that don't have sales tax but most do. I sell services and I'm obliged to pay sales tax, but I also get to deduct sales tax on everything I buy for my business, provided that I have any outgoing sales tax. In a way I guess the end consumer then has to pay for it.
We have 25% sales tax on electronics so there's a huge difference buying expensive Apple laptops. I suppose this isn't to Apples advantage in the consumer market. But I see that the surface book isn't really a very cheap laptop either... is it really better specs for the same money?