The scope of VAT collection is as follows:

The change from business tax to value-added tax mainly involves transportation and some modern service industries;

Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.

Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.

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.

Therefore, value-added tax is included in operating income.

Extended data:

The calculation formula of operating income is:

Operating income = operating income-operating expenses-depreciation of productive fixed assets-product tax+net rental income, net rental income of other assets and net converted rent of self-owned houses, etc. The net income of property does not include the premium income from the transfer of ownership of assets.

Real growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index-100%.