Is the RMB 300,000 for a small-scale taxpayer in the first quarter inclusive of tax or ex-tax?
According to the provisions of the "Value-Added Tax Law of the People's Republic of China", small-scale taxpayers refer to For taxpayers whose tax payable is calculated based on sales volume and collection rate, their sales volume includes tax. Therefore, the RMB 300,000 for a small-scale taxpayer in the first quarter includes tax. The scope of VAT includes the sale of goods within China, the provision of processing and repair services, the import of goods, the sale of taxable services, the sale of intangible assets and the sale of real estate.
1. Sale of goods: refers to the paid transfer of ownership of goods within the territory of the People's Republic of China. The goods here refer to tangible movables, including electricity, heat, gas, etc.
2. Provision of taxable services: refers to the paid provision of processing, repair and replacement services. The object of processing and repair here is tangible movable property.
3. Imported goods: refers to goods declared to enter China’s customs territory. As long as the taxable goods are imported through customs declaration (regardless of the place of origin), they fall within the scope of VAT. In addition to enjoying the tax exemption policy, VAT is paid at the import stage.
In addition, there are some special items and special behaviors that also fall within the scope of VAT, such as cargo futures, bank sales of gold and silver, pawnbroking business of selling pawned items, and consignment sales entrustment The business of consigning and selling items to individuals, the production and allocation of philatelic commodities, and the business of selling philatelic commodities by other units and individuals other than the postal department, etc. Deemed sales are also subject to VAT.
3. In summary
The RMB 300,000 for small-scale taxpayers in the first quarter includes tax.
IV. Legal Basis
Article 6 of the "Value-Added Tax Law of the People's Republic of China": "Sales amount is the amount collected from the purchaser by the taxpayer from the sale of goods or taxable services. The total price and extra charges, but excluding output tax charged.
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