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