Goods sold or imported. Goods refer to tangible movable property, including electricity, heat and gas.

2. Provide processing, repair and replacement services.

3. Processing refers to the entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures goods according to the requirements of the entrusting party and collects processing fees;

4. Repair and replacement refers to the business of repairing damaged and invalid goods to restore their original state and function.

Generally speaking, the scope of value-added tax includes the above two items, but whether some special items or behaviors in practice belong to the scope of value-added tax depends on the specific circumstances.

2. Special items that fall within the scope of taxation.

1. Commodity futures (including commodity futures and precious metal futures) shall be subject to value-added tax, which shall be paid when the futures are delivered in kind.

2. Value-added tax shall be levied on the business of selling gold and silver by banks.

3. The value-added tax shall be levied on the pawn sales business and the consignment sales business of pawn shops.

4. Production and sales of philatelic products (such as stamps, first day covers, postal discounts, etc.). ) and the sales of other units and individuals outside the postal department are subject to value-added tax (the postal department pays business tax for selling stamps).

5. Special behaviors that fall within the scope of taxation.

Three. Special provisions on the scope of taxation

1. Commodity futures (including commodity futures and precious metal futures) are taxed in the physical delivery of futures.

2. Levy value-added tax on the business of selling gold and silver by banks.

3. The consignment industry levies value-added tax on the sales of dead pawnbrokers and on behalf of consignors.

4. Other units and individuals other than the postal department shall pay value-added tax for the production, distribution and sale of philatelic products.

5, other units and individuals outside the postal department issue newspapers and periodicals, and collect value-added tax.

6. Value-added tax shall be levied on those who sell mobile phones separately and do not provide relevant telecommunications services.

7. VAT is levied on sewing business.

8. Cement prefabricated components, other components or building materials produced by capital construction units and enterprises engaged in construction and installation business are used for construction projects of their own units or enterprises, and value-added tax is levied when they are transferred for use.

9. Value-added tax payers engaged in public utilities such as heat, electricity, gas and tap water shall pay value-added tax for one-time expenses directly related to the sales volume of goods.

10. The printing enterprise accepts the entrustment of the publishing unit, buys paper by itself, prints books, newspapers and magazines with uniform serial number (CN) and international standard book number, and collects value-added tax according to the sales of goods (13% low tax rate).

1 1. Taxpayers are entrusted to develop software products, and if the copyright belongs to the entrusted party, value-added tax will be levied.

12. collect value-added tax on internet access fees charged by power companies to power generation enterprises.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 7 If the taxable sales price of taxpayers is obviously low without justifiable reasons, the sales amount shall be verified by the competent tax authorities.

Article 8 The value-added tax paid or borne by taxpayers for purchasing goods, labor services, services, intangible assets and real estate is the input tax.

The following input taxes are allowed to be deducted from the output tax:

(1) VAT indicated on the special VAT invoice obtained from the seller.

(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.

(3) For purchasing agricultural products, except for obtaining special VAT invoices or customs import VAT payment letters, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated in the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council. Input tax calculation formula:

Input tax = purchase price × deduction rate

(4) Value-added tax indicated on the tax payment certificate for withholding and remitting taxes obtained from tax authorities or withholding agents when purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals.

The adjustment of deduction items and deduction rate shall be decided by the State Council.

Article 9 If a taxpayer purchases goods, labor services, services, intangible assets and real estate, and the VAT deduction voucher obtained does not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities in the State Council, the input tax shall not be deducted from the output tax.