Q:
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Whether the government subsidies obtained from the special account of government finance should pay VAT?
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A:
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Taxable income means all the payments and additional fees paid by the buyer during the process of providing goods or services. The government subsidy obtained from the special account of government finance is excluded from the “additional fees”, which not belongs to taxable income and no need to pay VAT.
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Q:
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Whether the subsidy of central government paid for scientific research projects in high-tech enterprises should pay VAT?
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A:
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The subsidy of central government is not a taxable income and there is no need to pay VAT.
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Q:
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Whether drug manufactures provide patients with innovative drugs for subsequent free use should pay VAT?
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A:
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The sales revenue of innovative drugs includes all the payments and additional fees collected from the buyers. There is no need to pay VAT for innovative drugs for subsequent free use.
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Q:
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During the reorganization process, enterprise transfer all or part of the physical assets together with related creditor’s rights, liabilities and labour forces through corporate merger, whether the goods transfer should pay VAT?
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A:
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There is no need to pay VAT for goods transfer during the reorganization process when enterprise transfer all or part of the physical assets together with related creditor’s rights, liabilities to other enterprises or individuals through corporate merger, separation, assets sale or exchange.
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Q:
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During the reorganization process, enterprise transfer all or part of the physical assets together with related creditor’s rights, liabilities and labour forces through assets exchange, whether the transfer of real assets, land use rights should pay VAT?
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A:
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There is no need to pay VAT for the transfer of real assets, land use rights during the reorganization process when enterprise transfer all or part of the physical assets together with related creditor’s rights, liabilities to other enterprises or individuals through corporate merger, separation, assets sale or exchange.
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FAQ
