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What is the simple taxation of VAT?
Legal subjectivity:

Value-added tax refers to a turnover tax levied on the basis of the value-added amount of goods (including taxable services) generated in the circulation process. It is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. The scope of collection involved: 1, generally including: sales (including imports) of goods; Provide processing, repair and replacement services. 2. Special items include: commodity futures (including commodity futures and precious metal futures); 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 is regarded as sales: the goods are handed over to others for consignment; Selling goods on behalf of others; Transferring goods from one place to another (except the same county and city); Use the self-produced or entrusted goods for non-taxable items; Taking the goods produced, processed or purchased as investments in other units; Distributing the goods entrusted for production, processing or procurement to shareholders or investors; Use self-produced or entrusted goods for employee welfare or personal consumption; Give the goods produced, processed or purchased to others free of charge.

Legal objectivity:

Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the application of low VAT rate and simple method to levy VAT on some goods Article 2 The following simple method to levy VAT preferential policies shall continue to be implemented, and the input tax shall not be deducted: (1) Taxpayers selling articles for their own use shall follow the following policies: 1. General taxpayers selling their own non-deductible fixed assets that have not been deducted from the input tax according to the provisions of Article 10 of the Regulations shall apply the simple method to levy VAT at a rate of 4%. (2) Taxpayers sell second-hand goods, and simply collect VAT at the rate of 4%. Second-hand goods refer to goods with partial use value (including second-hand cars, second-hand motorcycles and second-hand yachts) that enter the secondary circulation, but do not include articles for personal use.