Special items within the scope of VAT collection:
(1) Commodity futures shall be subject to value-added tax, which shall be paid when the futures are delivered in kind.
If the invoice is issued by the futures exchange at the time of delivery, the futures exchange shall be the taxpayer; When the goods are delivered, the supplier member unit directly issues invoices to the purchasing member, and the supplier member unit is the taxpayer.
(2) Value-added tax is levied on the business of selling gold and silver by banks.
(3) Value-added tax shall be levied on the sales of dead pawnbrokers and the sales of consigned goods on behalf of customers by the consignment industry.
(four) to collect value-added tax on the production and sale of philatelic products by other units and individuals outside the postal department.
(5) The postal department issues newspapers and collects business tax; Other units and individuals issue newspapers and collect value-added tax.
(6) Power companies levy value-added tax on power generation enterprises, and do not levy business tax.
(7) Financial leasing business
The sale of assets by the lessee in the financing sale and leaseback business does not belong to the scope of collection of value-added tax and business tax, and value-added tax and business tax are not levied.
(8) The transfer of taxable goods involved in the transfer of all property rights of an enterprise does not fall within the scope of VAT taxation, and VAT is not levied.
(nine) VAT taxpayers engaged in public utilities such as heat, electricity, gas, tap water, etc., and the one-time expenses directly related to the sales of goods should pay VAT; Where there is no direct relationship with the sales volume of goods, value-added tax is not levied.
(10) Fees collected by taxpayers on behalf of the relevant administrative departments that meet the requirements at the same time are not out-of-price expenses and are not subject to value-added tax.
(1 1) The insurance premium charged by the taxpayer to the buyer when selling the goods, and the vehicle purchase tax and license fee charged by the taxpayer engaged in automobile sales to the buyer on behalf of the buyer, are not subject to VAT as out-of-price expenses.
(12) If a taxpayer sells software products and sells the software installation fee, maintenance fee, training fee and other income together, it will be subject to VAT in accordance with the relevant provisions on mixed sales of VAT, and can enjoy the policy of immediate refund of VAT on software products.
After the software products are delivered for use, the maintenance fees, technical service fees and training fees charged on schedule or per time are not subject to VAT.
When taxpayers are entrusted to develop software products, the copyright belongs to the entrusted party, and if the copyright belongs to the entrusting party or both parties, value-added tax is not levied.
(13) The printing enterprise accepts the entrustment of the publishing unit to purchase paper by itself, and prints books, newspapers and magazines with uniform serial number (CN) and international standard book number, and the value-added tax is levied according to the sales volume of goods.
(14) VAT is not levied on the membership fee income collected by VAT taxpayers.
(15) The power generation subsidies obtained by each oil-fired power plant from the government financial special account are not included in the extra-price expenses stipulated by the value-added tax, are not included in the taxable sales, and are not subject to value-added tax.
(16) The services provided by taxpayers, such as mining, digging, cutting, crushing, sorting and washing mineral resources, belong to VAT taxable services and should be subject to VAT.
(17) In the fixed assets attached to land or real estate that taxpayers transfer the land use right or sell real estate at the same time, all VAT taxable goods are subject to VAT; If it belongs to real estate, the business tax shall be calculated and paid according to the tax item of "selling real estate".
(18) In the process of asset reorganization, the taxpayer transfers all or part of the physical assets and their associated creditor's rights, liabilities and services to other units and individuals by means of merger, division, sale and replacement, which is not within the scope of value-added tax, and the goods involved are not subject to value-added tax.
(19) Taxpayers are entrusted to develop software products. If the copyright belongs to the entrusted party and the copyright belongs to the entrusting party or both parties, VAT will not be levied. After being registered by the National Copyright Administration, taxpayers transfer their copyright and ownership at the time of sale, and no value-added tax is levied.
(twenty) power supply enterprises use their own power transmission and transformation equipment to adjust the voltage of power products produced by their own power plants incorporated into the power grid, which belongs to providing processing services and should be subject to value-added tax, not business tax.