The tax limit of the tax recipient or taxpayer. Includes two meanings:

1, the tax item is specific. For example, the product tax specifically lists the scope of taxation for many tax items. Liquor tax items include grain wine, potato wine, bran wine and other raw materials wine;

2. The concretization of taxpayers. For example, the bonus tax of state-owned enterprises is generally paid by state-owned enterprises, but the scope of taxation does not include state-owned enterprises that implement the method of floating total wages with economic benefits. All tax items or taxpayers within the scope of taxation shall pay taxes in accordance with the provisions of the tax law; Those not included in the scope of taxation are not taxed.

Second, analyze the details

The scope of taxation is divided into general scope, and the scope of VAT taxation includes selling goods and providing processing and repair services. Special, goods futures-goods futures are subject to value-added tax, and taxes are paid in the physical delivery link; Banks sell gold and silver, pawn shops sell dead goods, consignors sell consignments, and philatelic products are produced and allocated. Other units and individuals outside the postal department sell philatelic products. As sales, the following eight acts are regarded as sales of goods in the VAT Law, and all of them are subject to VAT. Entrust goods to others for consignment, sell them on their behalf, transfer the goods from one place to another, and use the goods produced or entrusted for processing for non-taxable items; Goods produced, commissioned or purchased are regarded as investments in other units.

3. What's the difference between tax objects and tax items?

The scope of tax collection is the specific content or scope of the tax object and taxpayer stipulated in the tax law, that is, the boundary of tax collection. Those included in the scope of taxation should be taxed, and those not included in the scope of taxation should not be taxed. The scope of taxation generally refers to the scope of taxation objects. The object of taxation, also known as the object of taxation and the object of taxation, is the object or subject matter that the rights and obligations of both taxpayers and taxpayers point to together. It is an important symbol to distinguish one tax type from another. For example, value-added tax taxes the value-added goods and services in circulation, income tax taxes the operating income and normal income of enterprises and individuals, and consumption tax taxes high-end cosmetics.