There are three situations in which the state levies value-added tax on goods:

The first situation is general provisions: selling and importing goods, and providing processing and repair services.

The goods here refer to tangible movable property, including electricity, heat, gas, etc., excluding real estate. Processing refers to the business of entrusting the processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusting party manufactures the goods according to the entrusting party's requirements and collects processing fees; repair and repair refers to the entrustment to repair damaged and loss-of-function goods to restore them. Business in its original condition and functionality.

The second case, special items:

(1) Cargo futures (including commodity futures and precious metal futures); ---- Goods are delivered in futures and tax is paid during the physical delivery link; (2) The bank’s business of selling gold and silver;

(3) The pawn industry’s business of selling dead items; the pawn industry’s business of selling dead items and the consignment industry selling items on behalf of the client;

(4) The consignment industry’s business of selling items consigned by the consignor;

(5) The production and allocation of philatelic commodities and the business of selling philatelic commodities by other units and individuals other than the postal department.

The third situation, special acts:

(1) Deemed sales:

The following eight acts are deemed to be sales of goods in the value-added tax law , are subject to value-added tax.

a. Give goods to others for sale on a consignment

b. Sell goods on behalf of others

c. Move goods from one place to another (same county (Except cities)

d. Use self-produced or entrusted processing of goods for non-taxable items

e. Use self-produced, entrusted processing or purchased goods as goods to other units Investment

f. Allocate self-produced, entrusted processing or purchased goods to shareholders or investors

g. Use self-produced, entrusted processing of goods for employee welfare or personal consumption

h. Giving away self-produced, entrusted processing or purchased goods to others for free

(2) Mixed operation: Mixed sales behavior in value-added tax collection and administration refers to both value-added and Tax sales behavior also involves business tax sales behavior. For example, a taxpayer sells goods and is responsible for transportation. The sales of goods are within the scope of VAT collection, and the transportation is within the scope of business tax collection.

(3) Concurrent business activities: Concurrent business activities in value-added tax collection and administration refer to taxpayers who, while selling goods and providing taxable services, also engage in non-taxable services.