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Under what circumstances do I need to pay VAT in advance?
The conditions for VAT prepayment are as follows:

1. Its behavior of selling goods, providing services or importing goods has occurred.

2. The goods it sells and imports and the services it provides are within the scope of value-added tax.

3. The act of selling goods or providing taxable services occurred in China.

Extended information Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the following seven items shall be exempted from value-added tax:

1, self-produced agricultural products sold by agricultural producers;

2. Contraceptive drugs and devices;

3. Old books;

4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

5. Imported materials and equipment provided by foreign governments and international organizations free of charge;

6. Special articles for the disabled are directly imported by disabled organizations;

7. sell your used items.

Baidu Encyclopedia-VAT