1. What is the scope of VAT?
Belong to the scope of VAT tax are:
1. Value-added tax is levied on commodity futures with special items within the scope of taxation, and the tax is paid at the time of physical delivery of the futures. Value-added tax shall be levied on the business of selling gold and silver by banks. Value-added tax is levied on dead pawn shops, sales on behalf of consignors, and production and sales of philatelic products by other units and individuals other than postal departments.
2. It belongs to the taxation scope of special sales behavior, and sells goods on a commission basis to others and on behalf of others. Transport goods from one place to another. Use self-produced or entrusted goods for non-taxable items.
2. What is the land value-added tax?
Land value-added tax belongs to behavior tax. Behavior tax, also known as specific behavior purpose tax, is a kind of tax that the state takes a certain behavior of taxpayers as the tax object to achieve a certain purpose. The main purpose of collecting behavior tax is to restrict certain behaviors according to the objective needs of a certain period. Current tax classification and tax category. According to the current classification, it is mainly turnover tax, income tax, property tax, resource tax and behavior tax.
Land value-added tax refers to a tax paid to the state by units and individuals who transfer the right to use state-owned land and the above-ground buildings and their attachments, based on the income obtained from the transfer, including monetary income, physical income and other income after deducting the legal amount of the project, excluding the behavior of transferring real estate without compensation by inheritance and gift. Taxpayers are units and individuals who transfer the right to use state-owned land and the property rights of buildings and other attachments on the ground and earn income. The object of taxation refers to the value-added amount obtained by the paid transfer of the right to use state-owned land and the property rights of buildings and other attachments on the ground.
In our daily life, everyone may be familiar with personal income tax, because individuals need to pay personal income tax when they get some wages, but they may not have a special understanding of value-added tax. In fact, China has very clear provisions on the scope of VAT taxation. For example, if there are acts related to consignment, you need to pay VAT.