(1) Goods sold or imported. Goods refer to tangible movable property, including electricity, heat and gas.
(2) provide processing, repair and replacement services.
Processing refers to the entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures goods according to the requirements of the entrusting party and collects processing fees; Repair and repair refers to the business of repairing damaged and invalid goods and restoring them to their original state and function. Generally speaking, the tax scope of value-added tax includes the above two items, but whether some special items or behaviors belong to the tax scope of value-added tax in practice depends on the specific circumstances.
(3) Special items within the scope of taxation.
① Commodity futures (including commodity futures and precious metal futures) shall be subject to value-added tax, which shall be paid at the time of physical delivery of futures.
② Value-added tax is levied on the business of selling gold and silver by banks.
(three) to levy value-added tax on the pawn sales business and consignment business of pawn shops.
(4) VAT is levied on the production and circulation of philatelic commodities (such as stamps, first day covers, postal discounts, etc.). ) and the sales of other units and individuals outside the postal department (the postal department pays business tax on the sale of stamps).
(4) Special behaviors within the scope of tax payment.
(1) is regarded as a commodity for sale.
The following acts of units or individual operators shall be regarded as selling goods:
Deliver the goods to others for consignment;
Consignment of goods;
Taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, except that the relevant institutions are located in the same county (city);
Use self-produced or entrusted goods for non-taxable items;
Providing goods produced, processed or purchased as investment to other units or individual operators;
Distributing the goods produced, processed or purchased to shareholders or investors;
Use self-produced entrusted goods for collective welfare or personal consumption;
Give the goods produced, processed or purchased to others free of charge.
The above eight acts are regarded as selling goods, and all of them are subject to value-added tax.
② Mixed sales behavior.
Enterprises, institutions and individual operators engaged in the production, wholesale or retail of goods engaged in mixed sales shall be regarded as selling goods and subject to value-added tax.
(3) run duty-free services.
Where a VAT taxpayer concurrently engages in non-taxable services, and the sales of goods or taxable services and the turnover of non-taxable services are not accounted for separately or accurately, the non-taxable services shall be subject to VAT together with the goods or taxable services.
Please click to enter the picture description (maximum 18 words).