(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

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

The business of selling gold and silver by banks;

Pawnshops sell dead goods;

Consignment business is the business of customers selling consignment goods;

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

(3) Special behavior

Regarded as sales: The following eight acts are regarded as selling goods in the VAT Law, and all of them are subject to VAT.

Entrust the goods to others for sale.

Sell goods on behalf of others

Transferring goods from one place to another (except the same county and city)

Use self-produced or entrusted goods for non-taxable items.

Goods produced, commissioned or purchased are regarded as investments in other units.

Distributing goods produced, processed or purchased to shareholders or investors.

Use the self-produced entrusted goods for employee welfare or personal consumption.

Give the goods produced, processed or purchased to others free of charge.

People's Republic of China (PRC) Customs Law

Article 53 The customs shall levy duties on goods and inbound and outbound articles that are allowed to be imported and exported according to law.

Article 62 After the import and export goods and inbound and outbound articles are released, if the customs finds that the tax is undercharged or omitted, it shall make up the tax within 1 year from the date when the taxpayer pays the tax or releases the goods and articles. If the taxpayer violates the rules and causes underpayment or omission, the customs can recover it within three years.

Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals that sell goods or process, repair and repair services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.