VAT is a tax on the value-added of the sales of goods or the provision of processing, repair and repair services, and the importation of goods by units and individuals. In accordance with the size of enterprises and accounting is sound, VAT women can be divided into general taxpayers and small-scale taxpayers.

Provisional Regulations on the implementation of value-added tax, units or individual operators of the following acts are regarded as sales of goods, are subject to value-added tax:

• The consignment of goods by others
• Sell goods on behalf of others
• Transfer of goods from one place to another (except for the same county)
• The goods produced or commissioned for non-taxable items
• The self-production, commissioned by the processing or purchase of goods as other units of investment
• Distributing goods produced, commissioned or purchased to shareholders or investors
• The self-produced, commissioned by the processing of goods for the welfare of workers or personal consumption
• Self-produced, commissioned by the processing or purchase of goods free of charge to others