The taxable items are every taxable item related to enterprises and individuals in various industries. The names of taxable items include food processing and manufacturing, cotton textiles, wool textiles, silk fabrics, knitwear, knitwear, etc. Other textile industry, machine-made paper, cardboard, other paper and paper products industry, clothing, leather, fur, etc.

Except for special provisions of the law, the mixed sales activities of enterprises, corporate units and self-employed individuals engaged in the production, wholesale or retail of goods are deemed to be sales of goods and should be levied value-added tax; while other units Mixed sales with individuals are regarded as sales of non-taxable services and no value-added tax is levied. Whether a taxpayer's sales behavior is a mixed sales behavior shall be determined by the collection authority under the State Administration of Taxation.

1. General sale of goods

General sale of goods is the transfer of ownership of goods within China for a fee under normal circumstances.

2. Deemed sales of goods

Deemed sales of goods are certain behaviors that, although different from general sales of paid transfer of ownership of goods, are based on ensuring fiscal revenue, preventing tax avoidance and maintaining the economy. Considering the continuity of the chain and the continuity of taxation, the tax law still regards it as the act of selling goods and levies value-added tax.