Taxable items of value-added tax refer to goods sold or imported, processing, repair and replacement services, and of course include some special items, such as goods futures and bank gold bars. , also be regarded as sales. Use self-produced or entrusted goods for non-taxable items. Use self-produced or entrusted goods as investment in other units. Distribute the self-produced or entrusted goods to shareholders or investors. Use self-produced or entrusted goods for employee welfare or personal consumption 8. Give the self-produced or entrusted goods to others free of charge. Non-VAT should be paid.
Tax items, as the name implies, are all kinds of taxable items, also known as tax items, tax items and tax items. They refer to the specific contents of tax items, the specific tax items classified in the tax law, the qualitative concretization of tax items, and reflect the breadth of collection of a certain tax. The provisions on taxable items in the tax law define the specific scope of taxation. For example, the personal income tax has set 1 1 taxable items such as wages and salaries of individual industrial and commercial households; The current consumption tax selectively sets 14 taxable items such as cigarettes, alcohol and cosmetics; Business tax is divided into nine tax items according to industry design, such as transportation, construction, finance and insurance. Under some taxable items, there are several sub-items. According to the latest tax law, taxable items and non-taxable items are different in value-added tax calculation, and the value-added tax of taxable items [1] can be deducted from the value-added tax output.