Scope of VAT collection:

1, general range

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

2. Special projects

Commodity futures (including commodity futures and precious metal futures); -Commodity futures are subject to value-added tax, which is paid in the physical delivery; The business of selling gold and silver by banks; Pawnshops sell dead goods; Consignment business is the business of customers selling consignment goods; Other units and individuals outside the postal department produce, distribute and sell philatelic products.

3. Special behavior

Disabled persons' organizations directly import special articles for the disabled; Articles sold for your own use. In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.

Therefore, if the money is collected at one time, the full invoice is issued and the income is confirmed by stages, there is no need to pay the full value-added tax at the time of invoicing.

Extended data:

VAT rate:

The expenses are divided into consumption tax and purchase tax, which are 5% and 3%~5% respectively. To pay 5% purchase tax, individuals only need to pay 3%. Family cars are divided into light automatic cars with displacement less than 1 liter and ordinary automatic cars with displacement greater than 1 liter. Accordingly, the purchase tax of small cars is only about half of that of large cars. There are also corresponding preferential policies for automobile travel tax, weight tax and retention tax included in automobile maintenance fee.

Small-displacement cars have preferential policies from purchase to use and maintenance. For example, the special consumption tax on automobiles is 10% of the car price for cars with a displacement of more than 2.0L, 5% for cars with a displacement of 0.8L to 2.0L, and the mini-cars with a displacement of less than 0.8L are tax-free. In terms of vehicle registration tax, all mini-cars are also tax-free. In addition, mini-cars can also be exempted from paying driver's license tax and enjoy discounts such as halving tolls.

If the value-added amount does not exceed 50% of the amount deducted, the tax rate is 30%.

The tax rate is 40% for the part where the value-added amount exceeds 50% of the amount of the deducted item and does not exceed 100% of the amount of the deducted item.

Baidu Encyclopedia-VAT