1. Sales and import of goods, and provision of processing and repair services. The goods here refer to tangible movable property, including electricity, heat, gas, etc., excluding real estate. Processing refers to the business of entrusting the processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusting party manufactures the goods according to the entrusting party's requirements and collects processing fees; repair and repair refers to the entrustment to repair damaged and loss-of-function goods to restore them. Business in its original condition and functionality.

2. Cargo futures. Cargo futures pay VAT, and tax is paid during the physical delivery process.

3. Bank’s business of selling gold and silver.

4. The business of selling dead pawn items in the pawn industry, the sales business of dead pawns in the pawn industry and the sales of items on behalf of the client in the consignment industry.

5. The consignment industry is the business of selling items consigned by the client.

6. The production and allocation of philatelic products and the business of selling philatelic products by other units and individuals other than the postal department.

For more information about which income needs to pay VAT, enter: /ask/8ded611615836343.html?zd to view more content