VAT must be paid.

Because high temperature resistant phytase is a product, it is within the scope of VAT collection.

Scope of collection

(1) General scope The scope of taxation of value-added tax includes the sale (including import) of goods and the provision of processing and repair services.

(2) Special projects

Cargo futures (including commodity futures and precious metal futures); cargo futures are subject to VAT and tax is paid during the physical delivery process; banks sell gold and silver; pawn industry The business of selling pawned items; the consignment industry's business of selling items on consignment by the client; the production and allocation of philatelic commodities, and the business of selling philatelic commodities by other units and individuals other than the postal department.

(3) Special behaviors are regarded as sales: The following eight behaviors are regarded as sales of goods in the value-added tax law, and all of them are subject to value-added tax.

Selling goods to others for sale

Selling goods on behalf of others

Moving goods from one place to another (except in the same county or city)

Use self-produced or commissioned-processed goods for non-taxable projects

Use self-produced, commissioned-processed or purchased goods as investments in other units

Use self-produced or commissioned-processed goods for non-taxable projects Distribute goods produced, entrusted for processing or purchased to shareholders or investors

Use self-produced, entrusted processing or purchased goods for employee welfare or personal consumption

Use self-produced, entrusted processing or purchased goods The purchased goods are given to others free of charge