"Detailed Rule for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax”, Article 37, paragraph 2 states, the VAT threshold limits the application of an individual, the industrial and commercial households, and other individuals. Therefore, if it does not meet the monthly sales of RMB 5,000, the corporate enterprises should also be subject to VAT.
Official explanation of “Tax Services Division of the State Administration of Taxation”: According to the "Ministry of Finance, to amend the “VAT Tentative Regulations” and “Business Tax Implementation Regulations’ decision" (Ministry of Finance Order No. 65) Article 1 requires: "Provisional Regulations on VAT implementation details", Article 37 Paragraph 2 is revised as follows: VAT threshold amplitude as follows: 1. Sale of goods for the monthly sales from RMB 5000 – RMB 20000 ; 2 Selling of taxable labor services for the monthly sales of RMB 5000 – RMB 20000 ; 3. Pay-per tax for every ( day ) sales of RMB 300 – RMB 500. But at the same time, according to the "Provisional Regulations on VAT Implementation Details," Article 9, Article 37 provides that the scope of VAT threshold is limited to individual businesses and other individuals. Therefore, in addition to individual businesses and other individuals, enterprises outside the threshold are not applicable to relevant provisions.
For mining resources, the corporate tax to be paid is what the official stated, according to the "State Administration of Taxation on the Tax-payer to other Units and Individuals Providing Services Exploitation of Mineral Resources in the Goods and Services Tax Issues Notice", (State Administration of Taxation Announcement No. 56 of 2011 number) it requires the tax-payer to provide the exploitation of mineral resources; mining, cutting, crushing, sorting, washing and other services, are subject to VAT and these taxable services shall pay VAT.
For elevator maintenance, whether these incomes are subject to VAT, the official stated, according to the "State Administration of Taxation on Elevator Maintenance, Repairs Income Taxation of Approval" ( Guo Shui Han [ 1998 ] No. 390 ) it provides that the elevator is within the range of VAT taxable goods, but when the installation is running, then the formation of the building is a real estate. Therefore, the enterprise sales lift (whether self or purchased) is responsible for installation and maintenance, repair of the revenue, and is subject to VAT. Do not engage lift production, sales, maintenance and repair of elevators, but only engage a professional company to run after the installation of elevator, maintenance, repair, such kinds of revenue is subject to business tax.
In addition, it was suggested that the production of agricultural producers pecan sales after frying can exempt from VAT. The official made it clear that : No. According to "Ministry of Finance, State Administration of Taxation” on the issuance of "Agricultural Product Tax Base Notes" notice ( Cai Shui [ 1995 ] No. 052 ) Article I, "Provisional Regulations on VAT" tax-free items listed in Article 16 (1) Stated: "Self-produced agricultural products sold by agricultural products" refers directly those engaged in the planting, harvesting and animal husbandry, fishing units and individuals who sell self-produced agricultural products listed in notes. Sales of these units and individuals of purchased agricultural products, as well as units and individuals outsource agricultural production, processing and sales still belong to comment after the agricultural products listed, does not belong to the scope of exemption which shall be in accordance with the provisions of tax is collected. Meanwhile, the "Scope of taxation of agricultural products Comment" Article 5 clearly stated: dry nuts, nuts, do not belong to the scope of taxation of agricultural products.