A: Gold mines are subject to value-added tax, and taxable business items with business tax in the "business scope" of the business license are also subject to business tax.

Scope of VAT payment:

1, general range:

The scope of taxation of value-added tax includes the sale (including import) of goods and the provision of processing, repair and replacement services.

2. Special projects

① Commodity futures (including commodity futures and precious metal futures); -Commodity futures are subject to value-added tax, which is paid in the physical delivery;

(2) the business of selling gold and silver by banks;

(3) pawn business sells dead objects;

(four) consignment business, sales of goods entrusted by customers;

6. Other units and individuals outside the postal department produce, distribute and sell philatelic products.