According to China's Provisional Regulations on Value-added Tax and other laws and regulations, the scope of value-added tax in China is as follows: 1, selling or importing goods, that is, tangible movable property and paid transfer goods. 2. Provide processing, repair and replacement services. 3. Related taxable services. Specifically, it includes transportation services, postal services, telecommunications services, construction services, financial services, modern services, and life services. 4. Selling intangible assets. Intangible assets include technology, trademarks, copyrights, goodwill, and the right to use natural resources. 5. sell real estate. If the limited property right or permanent use right of a building is transferred, if the ownership of a building or structure under construction is transferred, and if the right to use the land occupied by the building or structure is transferred at the same time, the value-added tax shall be paid according to the sale of real estate.

Legal objectivity:

The scope of business tax can be summarized as: taxable services provided in the People's Republic of China, transfer of intangible assets and sale of real estate. The scope of business tax can be understood from the following three aspects: first, within the territory of the People's Republic of China, it means that: (1) units or individuals providing or receiving taxable services are within the territory; (2) The recipient of the transferred intangible assets (excluding land use rights) is in China; (3) The land for which the land use right is transferred or leased is within the territory; (4) The real estate sold or leased is in China. However, according to the relevant provisions of Caishui [2009]11"Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Certain Tax Exemption Policies for Business Tax on Personal Financial Commodities Trading", the construction industry and personal services are provided to the Chinese people * * * and domestic (hereinafter referred to as domestic) units or individuals in the Chinese people * * * and overseas (hereinafter referred to as overseas). Business tax is not levied on the services provided by overseas units or individuals to domestic units or individuals in culture and sports (except broadcasting), entertainment, hotels, restaurants and warehouses in service industries, and bathing, hairdressing, dyeing, painting, copying, engraving, copying and packaging in other service industries. Second, taxable services refer to services that fall within the scope of tax collection of transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries. Processing, repair and replacement services are within the scope of value-added tax, not taxable services of business tax. Employees employed by units or self-employed persons are services provided by their own units or employers, and they are not taxable services of business tax. Third, providing taxable services, transferring intangible assets or selling real estate means providing taxable services, transferring intangible assets and selling real estate with compensation. Compensation refers to the acquisition of money, goods and other economic benefits through the act of providing, transferring and selling.