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

2. Processing, repair and replacement services provided.

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

4. Repair and replacement refers to the business of repairing damaged and disabled goods and restoring them to their original state and function.

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

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

1 Goods futures (including commodity futures and precious metal futures) shall be subject to value-added tax, which shall be paid in the physical delivery of futures.

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

3. Value-added tax shall be levied on the pawn sales business of pawnbroker and the consignment sales business of goods on behalf of clients.

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

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

III. Special provisions on the scope of taxation

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

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

3. Value-added tax is levied on the sales of dead pawnbrokers and the sales of consigned goods on behalf of consignors by the consignment industry.

4. The production and allocation of philatelic commodities and the sales of philatelic commodities by other units and individuals outside the postal department shall be subject to value-added tax.

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

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

7. For sewing business, VAT is levied.

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

9. One-time expenses charged by VAT taxpayers engaged in public utilities such as heat, electricity, gas and tap water, which are directly related to the sales volume of goods, shall be subject to VAT.

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 ISBN, 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. Value-added tax is levied on the internet access fees charged by power companies to power generation enterprises.

Legal basis:

Provisional Regulations of the People's Republic of China on Value-added Tax

Article 7 If the price of taxable sales 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 tax is allowed to be deducted from the output tax:

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

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

(3) For purchasing agricultural products, except for obtaining special invoices for value-added tax or special letters of payment for customs import value-added tax, the input tax calculated according to the purchase price of agricultural products and the deduction rate of 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 of withholding tax obtained from the tax authorities or withholding agents for purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals.

The items to be deducted and the adjustment of the 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 certificate obtained does not comply with laws, administrative regulations or the relevant provisions of the competent tax authorities of the State Council, the input tax amount shall not be deducted from the output tax amount.