One: Special projects
1, commodity futures (including commodity futures and precious metal futures); -commodity futures are subject to value-added tax, and taxes are paid at the time of physical delivery.
2. The business of selling gold and silver by banks.
The pawnbroker sells dead goods.
4. Consignment business sells goods entrusted by customers.
5. Other units and individuals outside the postal department produce, distribute and sell philatelic products.
2. Special behavior-regarded as sales: The following eight behaviors are regarded as sales of goods in the VAT Law, and all of them are subject to VAT.
1. Deliver the goods to others for consignment.
2. Selling goods on behalf of others.
3. Transferring goods from one place to another (except the same county and city).
4. Use the self-produced or entrusted goods for non-taxable items.
Extended data:
VAT tax:
According to the different deduction methods of purchased fixed assets, value-added tax can be divided into:
1, production vat
Productive value-added tax means that when collecting value-added tax, only the part of the means of production belonging to non-fixed assets can be deducted, and the tax included in the value of fixed assets is not allowed to be deducted. The tax object of this kind of value-added tax is roughly equivalent to GDP, so it is called production value-added tax.
2. Income-based VAT
Income-based value-added tax means that when collecting value-added tax, only the tax included in the depreciation part of fixed assets is allowed to be deducted, and the depreciation part is not included in the deduction. The tax object of this kind of value-added tax is roughly equivalent to national income, so it is called income-based value-added tax.
3. Consumption VAT
Consumer value-added tax means that when collecting value-added tax, all taxes included in the value of fixed assets are allowed to be deducted at one time. In this way, as far as the whole society is concerned, the means of production are excluded from the scope of taxation. The tax object of this kind of value-added tax is only equivalent to the value of social consumption materials, so it is called consumption value-added tax. From June 5438+1 October1in 2009, China has implemented consumption-oriented value-added tax in various regions of the country.
Baidu Encyclopedia-VAT