Current location - Trademark Inquiry Complete Network - Futures platform - What are VAT regarded as sales behavior?
What are VAT regarded as sales behavior?
Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax stipulates that "the following acts of units or individual industrial and commercial households shall be regarded as selling goods:

(1) Entrusting the goods to other units or individuals for consignment;

(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) Non-VAT taxable items using self-produced or entrusted goods;

(five) the goods produced or commissioned for processing are used for collective welfare or personal consumption;

(6) Providing goods produced, processed or purchased as investment to other units or individual industrial and commercial households;

(7) Distributing goods produced by oneself, processed on commission or purchased to shareholders or investors;

(8) Giving the goods produced, entrusted or purchased to other units or individuals free of charge. "?

With the full implementation of the reform of the camp, "non-VAT taxable items" no longer exist. For example, self-produced products are used in projects under construction, and the goods themselves have not flowed out of the enterprise. Therefore, "using self-produced or commissioned goods for non-VAT taxable items" is no longer regarded as sales.

Extended data:

Scope of value-added tax collection

1. Scope of collection: goods sold or processed, repaired and replaced, goods providing taxable services and imported goods in People's Republic of China (PRC).

Taxpayer: Units and individuals that sell goods or provide processing, repair and replacement services, taxable services and imported goods in People's Republic of China (PRC).

Where a unit or individual within or outside People's Republic of China (PRC) provides taxable services and taxable services in China, and there is no business organization in China, its domestic agent shall be the withholding agent; If there is no agent in China, the buyer shall be the withholding agent.