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Q：
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What does the term "real estate" refer to as stated in Article 3 of the Value-Added Tax Law?
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A：
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It refers to assets that cannot be moved or would change in nature or shape if moved, including buildings, structures, etc.
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Q：
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What are the entities referred to as "units" as stated in Article 3 of the Value-Added Tax Law?
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A：
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Including enterprises, administrative agencies, public institutions, military units, social organizations and other entities.
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Q：
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What individuals are included under Article 3 of the Value-Added Tax Law?
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A：
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Including individual businesses and natural persons.
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Q：
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The fourth item of Article 4 of the Value-Added Tax Law refers to the consumption of services and intangible assets within the territory of China. What are these circumstances?
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A：
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Services or intangible assets sold by overseas entities or individuals to domestic entities or individuals, except for services sold on-site abroad;
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Services or intangible assets sold by overseas entities or individuals are directly related to goods, real estate, or natural resources in the domestic market;
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Other circumstances as prescribed by the financial and taxation authorities of the State Council.
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Q：
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Are natural persons classified as small-scale taxpayers?
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A：
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Natural persons are classified as small-scale taxpayers. Non-enterprise entities that do not frequently engage in taxable transactions and whose main business does not fall within the scope of taxable transactions can choose to pay taxes as small-scale taxpayers.
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FAQ
