The scope of taxation of value-added tax includes the sale (including import) of goods and the provision of processing, repair and replacement services. It contains special projects and special behaviors:

One: Special projects

1, commodity futures (including commodity futures and precious metal futures);

2. The pawnbroker sells dead goods;

3. Consignment business sells goods consigned by customers;

4. Other units and individuals outside the postal department produce, distribute and sell philatelic products.

2. Special behaviors-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;

5, the production, commissioned processing or purchase of goods as an investment in other units;

6. Distribute the self-produced, commissioned or purchased goods to shareholders or investors;

7. Use the self-produced or entrusted goods for employee welfare or personal consumption;

8. Give the self-produced, commissioned or purchased goods to others free of charge.