增值税法系列宣传丨征税范围-视同应税交易

Core Viewpoint - The article discusses the provisions of the Value-Added Tax (VAT) Law in China, specifically focusing on the concept of "deemed taxable transactions" and the criteria for determining sales amounts in such cases [3][4]. Group 1: Deemed Taxable Transactions - Taxpayers are required to pay VAT when they engage in deemed taxable transactions, which include the following scenarios: 1. Units and individual businesses using self-produced or commissioned processed goods for collective welfare or personal consumption 2. Units and individual businesses transferring goods without compensation 3. Units and individuals transferring intangible assets, real estate, or financial products without compensation [3]. Group 2: Determining Sales Amounts - For deemed taxable transactions where the sales amount is in non-monetary form, taxpayers must determine the sales amount based on market prices as stipulated in the VAT Law [4].