VAT collection items (collection scope):
1, general range
The scope of taxation of value-added tax includes the sale (including import) of goods and the provision of processing, repair and replacement services.
2. Special projects
Commodity futures (including commodity futures and precious metal futures); -Value-added tax for futures delivery of goods, tax payment for physical delivery, sales of gold and silver by banks, sales of dead goods by pawn shops, sales of consignments by consignors, production and allocation of philatelic products, and sales of philatelic products by units and individuals other than postal departments.
3. Special behavior
Regarded as sales: The following eight acts are regarded as selling goods in the VAT Law, and all of them are subject to VAT.
(1) Entrust the goods to others for consignment.
(2) Transferring goods from one place to another (except in the same county and city)
(3) Use the goods produced by itself or commissioned for non-taxable items.
(4) treat the goods produced, processed or purchased as investments in other units.
(5) Distribution of goods produced, entrusted or purchased to shareholders or investors.
(6) Use the self-produced or commissioned goods for employee welfare or personal consumption.
(7) Giving goods produced, processed or purchased to others free of charge.
(8) Selling commodities on behalf of others.
Extended data
Value-added tax collection object:
Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.
As VAT is subject to the system of tax deduction with special VAT invoices, it requires taxpayers to have a high level of accounting, which requires accurate accounting of output tax, input tax and tax payable.
But the reality is that many taxpayers can't meet this requirement, so the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting.
1, general taxpayer
(1) Taxpayers who produce goods or provide taxable services are mainly taxpayers who produce goods or provide taxable services (that is, the annual sales of taxpayers' goods or provide taxable services account for more than 50% of taxable sales) and concurrently engage in wholesale or retail of goods, with annual taxable sales exceeding 500,000;
(two) engaged in the wholesale or retail business of goods, the annual taxable sales of more than 800 thousand yuan.
2. Small scale taxpayers
(1) Taxpayers engaged in the production of goods or providing taxable services, and taxpayers whose main business is the production of goods or providing taxable services (that is, the annual sales of taxpayers' goods or services account for more than 50% of the annual taxable sales) and concurrently engage in the wholesale or retail of goods, with the annual taxable sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive).
(2) Taxpayers other than those mentioned above have an annual taxable sales of less than 800,000 yuan (inclusive).
Baidu Encyclopedia-Tax Collection of Summary Items
Baidu Encyclopedia-VAT