(2) Special projects
1, commodity futures (including commodity futures and precious metal futures); -commodity futures are subject to value-added tax, and taxes are paid at the time of physical delivery.
2. The business of selling gold and silver by banks.
The pawnbroker sells dead goods.
4. Consignment business sells goods entrusted by customers.
5. Other units and individuals outside the postal department produce, distribute and sell philatelic products.
(3) Special behavior
Regarded as sales: The following eight acts are regarded as selling 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. Take the goods produced, entrusted or purchased as investments in other units.
6. Distribute the self-produced, commissioned or purchased goods to shareholders or investors.
7. Use the self-produced entrusted goods for employee welfare or personal consumption.
8. Give the self-produced, commissioned or purchased goods to others free of charge.
Extended data:
Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the following seven items shall be exempted from value-added tax:
1. Self-produced agricultural products sold by agricultural producers;
2. Contraceptive drugs and devices;
3. Old books;
4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching;
5. Imported materials and equipment provided free of charge by foreign governments and international organizations;
6. Disabled persons' organizations directly import articles for the disabled;
7. Goods 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.
Baidu Encyclopedia-VAT