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Scope of VAT
VAT is a tax levied on the value added to goods and services. In China, VAT is one of the country's major taxes and applies to most goods and services.

The scope of VAT includes the following:

1. Sales of goods: VAT applies to the sales of goods by enterprises, including production, processing, wholesaling and retailing.

2. Service industry: VAT applies to various services in the service industry, including catering, tourism, entertainment, logistics, construction and finance.

3. Imported goods: VAT applies to the value-added portion of imported goods, including import duties and VAT paid at customs.

4. Sales of real estate: VAT applies to sales of real estate, including residential, commercial and industrial buildings.

5. Real estate leasing: VAT applies to real estate leasing, including residential, commercial and industrial buildings.

It should be noted that the scope of VAT may be adjusted and changed according to changes in national policies and regulations. Therefore, enterprises and individuals need to keep abreast of the latest policies and regulations when conducting related business to ensure compliance and timely payment of taxes.

Legal basis:

According to China's Provisional Regulations on Value-added Tax (VAT), as well as other laws and regulations, the scope of VAT in China is as follows:

1. Sales or imports of goods, i.e., tangible movable assets and transfer of goods in return for payment.

2. Provision of processing, repair and fitting services.

3, related taxable services. Specifically including transportation services, postal services, telecommunication services, construction services, financial services, modern services, and living services.

4. Sales of intangible assets. Intangible assets include technology, trademarks, copyrights, goodwill, the right to use natural resources and so on.

5, the sale of real estate. The transfer of limited property rights or permanent right of use of buildings, the transfer of ownership of buildings or structures under construction, and the transfer of buildings or structures together with the transfer of the right of use of the land it occupies, in accordance with the sale of real estate to pay value-added tax.