What are the scope of VAT collection? Value-added tax is a turnover tax levied on units and individuals that sell goods or provide processing, repair and replacement services and import goods in China. Its acquisition range includes: 1. Goods sold or imported. Goods refer to tangible assets, including electricity, heat and gas. 2. Provide processing, repair and replacement services. Processing refers to the entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures goods according to the requirements of the entrusting party and collects processing fees; Repair and repair refers to the business of repairing damaged and invalid goods and restoring them to their original state and function. Generally speaking, the tax scope of value-added tax includes the above two items, but whether some special items or behaviors belong to the tax scope of value-added tax in practice needs to be determined specifically. For example, the special items that belong to the scope of VAT collection in the current tax law mainly include: 3. Commodity futures (including commodity futures and precious metal futures) should pay value-added tax and pay it when the futures are delivered in kind. 4. Value-added tax shall be levied on the business of selling gold and silver by banks. 5. The value-added tax shall be levied on the pawn sales business and the consignment sales business of pawn shops. 6. Production and sales of philatelic products (such as stamps, first day covers, postal discounts, etc.). ) and sales by other units and individuals outside the postal department are subject to value-added tax. 7. The auction house that entrusts the auction of VAT taxable goods shall collect VAT at the rate of 4% for all extra-price fees charged to the buyer. If the auction goods fall within the scope of duty-free goods, the value-added tax may be exempted with the approval of the county-level competent tax authorities where the auction house is located (see Guo Shui Fa [1999] No.40). 8. From June 5438+1 October1,the value-added tax was resumed on silver concentrates, other non-ferrous metal concentrates, intermediate smelting products and finished products produced and sold by enterprises. The special acts that fall within the scope of VAT collection in the tax law mainly include: 1. The following acts of units or individual operators regarded as selling commodities are regarded as selling commodities:
(1) Deliver the goods to others for consignment;
(2) Consignment of goods;
(three) taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, except that the relevant institutions are located in the same county (city);
(4) Use the goods produced by itself or commissioned for duty-free projects;
(5) Providing the goods produced, processed or purchased as investment to other units or individual operators;
(6) distributing the goods entrusted for production, processing or procurement to shareholders or investors;
(seven) the self-produced or commissioned goods are used for collective welfare or personal consumption;
(8) Giving goods produced, processed or purchased to others free of charge. The above eight acts are identified as selling goods, and all of them are subject to VAT. The purpose of its determination is twofold: first, to ensure the implementation of the VAT tax deduction system, so that the tax deduction link will not be interrupted by the above actions; The second is to avoid the contradiction of unbalanced tax burden on goods sales caused by the above acts and prevent the phenomenon of tax evasion caused by the above acts. 2. Mixed sales behavior Enterprises, business units and individual operators engaged in the production, wholesale or retail of goods are regarded as selling goods and should pay value-added tax. 3. The act of concurrently engaging in non-taxable services. Where a VAT taxpayer concurrently engages in non-taxable services, and the sales of goods or taxable services and the turnover of non-taxable services are not accounted for separately or accurately, the non-taxable services shall be subject to VAT together with the goods or taxable services.
What are the general provisions on the scope of land value-added tax collection?
(1) Land value-added tax only taxes the act of "transferring" the right to use state-owned land, not the act of "transferring" the right to use state-owned land.
(2) Land value-added tax not only taxes the transfer of state-owned land use rights, but also taxes the transfer of property rights of buildings and other attachments on the ground.
(3) The land value-added tax only taxes the real estate transferred with compensation, and does not tax the real estate transferred without compensation through inheritance or gift. There are two main acts of not collecting land value-added tax: ① property owners and land users give property and land use rights to "immediate family members or people who bear direct support obligations". Property owners and land users donate property rights and land use rights to social welfare and public welfare undertakings such as education and civil affairs through non-profit social organizations and state organs in China. Special provisions on the collection of land value-added tax: if a party to a joint venture invests in real estate at a fixed price or as a joint venture condition, it shall be exempted from land value-added tax. Among them, investment joint ventures engaged in real estate development, or real estate development enterprises with their completed commercial housing for investment joint ventures, temporarily can not be exempted from tax.
(2) Real estate development enterprises turn the developed properties into commercial purposes such as self-use or rental. No land value-added tax will be levied if there is no transfer of property rights.
(3) The exchange of real estate, due to the transfer of real estate, belongs to the scope of land value-added tax collection. However, the exchange of private houses between individuals can be exempted from land value-added tax after being audited by the local tax authorities.
(4) cooperative housing, where one party pays the land and the other party pays the funds, and the two parties cooperate to build the house, which will be used for their own use in proportion after the house is completed, and the land value-added tax will be temporarily exempted; However, after the transfer is completed, the land value-added tax shall be levied.
(5) Lease of real estate refers to the act that the owner or land user leases the right to use real estate or land to the lessee, and the lessee pays the rent to the lessor. Although real estate enterprises have made income, they have not transferred real estate property rights and land use rights, so they do not belong to the scope of land value-added tax.
(6) Real estate mortgage refers to the legal act that the real estate owner or land user, as a debtor or a third party, provides real estate to creditors as a guarantee for paying off debts without transferring ownership. In this case, the property right and land use right of real estate did not change during the mortgage period, so land value-added tax was not levied during the mortgage period.
(7) When an enterprise merges and transfers real estate, if the merged enterprise transfers real estate to the merged enterprise in the process of enterprise merger, the land value-added tax shall be exempted.
(eight) the construction of real estate refers to the behavior of real estate development companies to develop real estate on behalf of customers, and collect construction income from customers after the development is completed. For real estate development companies, although they have made income, there is no transfer of property ownership, and their income belongs to the nature of labor income, so it does not belong to the scope of land value-added tax collection.
(9) Real estate reassessment. According to the regulations of the financial department, the value-added assessment generated by the re-evaluation of real estate by state-owned enterprises during assets verification does not belong to the scope of land value-added tax collection because there is no transfer of real estate ownership and the owners of real estate property rights and land use rights have not obtained income. When the user transfers, mortgages or replaces the land, regardless of whether he has obtained the land use right certificate or not, regardless of whether he has gone through the land use right change registration procedures with the other party in the process of transferring, mortgaging or replacing the land, as long as the land user has the right to possess, use or dispose of the land, and has signed a contract until there is evidence that he has substantially transferred, mortgaged or replaced the land and obtained corresponding economic benefits, the land user and the other party shall pay business tax, land value-added tax and deed tax in accordance with the provisions of the tax law.
What is the scope of VAT collection? 1. General provisions on the scope of taxation
(1) selling goods;
(2) Imported goods;
(3) Providing processing, repair and replacement services;
(4) selling services, intangible assets or real estate. Description: The first three items of 1 have always been within the scope of VAT; Item 4 originally belonged to the scope of business tax, and now it is all changed to value-added tax. Explanation 2 Goods refer to tangible movable property, including electricity, heat and gas. Explain that the processing, repair and replacement services provided by the employees of Unit 3 are not within the scope of VAT collection. 2. It is regarded as selling goods.
(1) Deliver the goods to other units or individuals for consignment. Explain that when the goods are delivered to others for consignment, the entrusting party shall be deemed to have sold the goods, and the obligation to pay VAT occurs on the day when the entrusting party receives the consignment list or receives all or part of the payment; If the consignment note and payment are not received, it will be issued 180 days for the consignment goods.
(2) consignment of goods.
(3) Taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, unless the relevant institutions are located in the same county (city).
(4) using self-produced or entrusted commodities for collective welfare or personal consumption.
(5) Taking the goods produced, entrusted or purchased as investment.
(6) Distribution of goods produced, entrusted or purchased to shareholders or investors.
(7) Giving goods produced, processed or purchased to others free of charge. Description 1 Taxpayer's social entertainment consumption belongs to personal consumption. Explanation 2 When taxpayers use "outsourced" goods for "collective welfare or personal consumption", they are not regarded as selling goods. Explanation 3
(1) If taxpayers use "outsourced" goods for collective welfare or personal consumption (for example, cigarette factories use outsourced biscuits for collective welfare), they are not regarded as selling goods, there is no output tax, and input tax cannot be deducted (otherwise taxpayers will take advantage);
(2) Taxpayers who use "self-produced" goods for collective welfare or personal consumption (for example, biscuit factories use self-produced biscuits for collective welfare) are regarded as selling goods, and there is output tax, so the input tax on raw materials purchased for the production of goods can be deducted. 3. Special provisions on the scope of taxation
(1) Commodity futures (including commodity futures and precious metal futures) are subject to value-added tax in the physical delivery of futures.
(2) Value-added tax is levied on the business of selling gold and silver by banks.
(3) Value-added tax shall be levied on pawnbrokers who sell dead pawnbrokers and sell consignments on behalf of consignors.
(four) the sewing business should pay value-added tax.
(5) Taxpayers in hotels and catering industries shall pay value-added tax when selling "food consumed in different places".
(6) Value-added tax is levied on the internet access fees charged by power companies to power generation enterprises.
(7) Cement prefabricated components, other components or building materials produced by factories and workshops of capital construction units and enterprises engaged in construction and installation business are used for construction projects of their own units or enterprises, and value-added tax is levied when they are transferred for use.
(8) The services provided by taxpayers such as mining, digging, cutting, crushing, sorting and washing mineral resources belong to VAT taxable services and shall be subject to VAT. 4. VAT exemption items
(1) self-produced agricultural products sold by "agricultural producers";
(2) Contraceptive drugs and devices;
(3) old books;
(4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;
(5) Imported materials and equipment provided by foreign countries and international organizations free of charge;
(six) the "special" items for the disabled are directly imported by the "disabled organizations";
(7) Articles sold by individuals for their own use. Description 1 Individuals (excluding individual industrial and commercial households) are exempt from VAT only when selling their old goods, and units should pay VAT when selling their old goods. Note 2 Taxpayers who sell goods, labor services, services, intangible assets or real estate are exempt from tax, and pay value-added tax in accordance with relevant regulations; Taxpayers may not apply for tax exemption again within 36 months after giving up tax exemption.
What is the relationship between the collection scope of value-added tax and the collection scope of business tax and consumption tax? 1. VAT and consumption tax can overlap, that is to say, some products are sold with both VAT and consumption tax, such as tire factories, cigarette factories and breweries. 2. The business of VAT and business tax cannot overlap, and there is no case where the same business has to pay both VAT and business tax. 3. Consumption tax and business tax do not overlap. 4. Value-added tax belongs to the central and local governments and is collected by State Taxation Administration of The People's Republic of China, while consumption tax belongs to State Taxation Administration of The People's Republic of China and is collected by State Taxation Administration of The People's Republic of China; 5. Business tax belongs to local tax and belongs to local taxation bureau.