Value-added tax is divided into general scope and special scope. General scope: the scope of value-added tax includes selling goods and providing processing, repair and replacement services. Special items: commodity futures, bank sales of gold and silver, pawnshop sales of dead goods, consignor sales of consignment goods, production and allocation of philatelic products, and sales of philatelic products by other units and individuals outside the postal department.

Second, detailed analysis.

Value-added tax is a turnover tax levied on the basis of the value-added generated in the process of commodity circulation. From the tax principle, value-added tax 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. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.

3. What is the VAT rate?

The value-added tax rate is the ratio of the value-added tax amount to the sales of goods or taxable services, and it is the reference content for calculating the value-added tax amount of goods or taxable services. For general VAT taxpayers selling or importing goods, the tax rate is adjusted to 13% and 9%.