新政速递·增值税法②丨征税范围及计税方式

Group 1 - The article discusses the regulations regarding Value-Added Tax (VAT) in China, specifying that taxpayers must pay VAT according to the law [4] - It defines taxable transactions, including the sale of goods, services, intangible assets, and real estate, emphasizing that these transactions must be compensated [4] - The article outlines the categories of taxable items under the VAT law, including tangible assets, services, intangible assets, and real estate [4] Group 2 - Taxpayers are required to calculate their VAT payable using the general taxation method, deducting input tax from output tax, unless otherwise specified [4] - Small-scale taxpayers can use a simplified taxation method based on sales revenue and a prescribed tax rate to calculate their VAT [4]