The special circumstances for determining the scope of VAT taxation include: ① Commodity futures (including commodity futures and precious metal futures); (2) the business of selling gold and silver by banks; (3) Pawnshop sales business and agency business; (4) Making philatelic products (such as stamps, first day covers, postage discounts, etc.). ) and other units and individuals outside the postal department. Items A, B and C are VAT collection items. Item d belongs to the scope of business tax.