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VAT - Taxation Scope of Some Goods

Update Date:2018-6-25 12:28:17     Source:www.3737580.com     Views:679

China Taxation Service
Hotline: 86-755-82143348 Email: amyhuang@citilinkia.com

The taxation scope of some goods is as follows(Gas, LPG, Natural gas, Marsh gas, Coal products for civil use, Books, newspapers and magazines):

 

Gas
Gas refers to the products through distillation or gasification of coal, coke,semi-coke and heavy oil.Gas covers:
1) Gas from coke ovens refers to the gas resulting from dry distillation in the coke oven.


2) Gas from gas ovens refers to gas,mixed gas,mono-water-gas and bi-water-gas,etc.


3) Liquefied gas refers to liquefied gas after compression.

 

LPG
LPG refers to liquefied petrol gas produced from hydrocarbon generators liquefied through compression in the course of oil refining,the major contents of which are propane,butane,and butylene,etc.

 

Natural gas
Natural gas,the inflammable gas of hydrocarbons deposited underground,the major contents of which are methane,ethane and others of methane series,and propane,butane and pentane and other heavy hydrocarbons.Natural gas includes gas from gas fields,oilfields,coal deposits and other natural gas.
  

Marsh gas
Marsh gas is an inflammable gas with methane as its main content which is produced through natural decomposition from plant debris in sealed containers.March gas includes both natural marsh gas and artificially produced marsh gas.


Coal products for civil use
They include coal balls,coal cakes,coal cakes with perforated holes and kindling coal.

 

Books,newspapers and magazines
Books,newspapers and magazines are paper prints of words,pictures,graphs and tables,including:
1)Books: those books of words and pictures printed by publishing houses with the approval of the State Press and Publication Administration and printed with internationally accepted book serial numbers.


2)Newspapers: journals printed with the approval of the State Press and Publication Administration and registered with the press and publication administrative departments of the provinces,autonomous regions and municipalities directly under the State Council,each newspaper carrying a domestic press serial number starting with CN.


3)Magazines: those printed with the approval of the State Press and Publication Administration and registered with the press and publication administrative departments of the provinces,autonomous regions and municipalities directly under the State Council,each newspaper carries a domestic press serial number starting with CN.

 

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