1. Deliver the goods to other units or individuals for sale on a consignment basis.

2. Sales of consignment goods.

3. Taxpayers with two or more institutions and implementing unified accounting transfer goods from one institution to other institutions "for sale", except where the relevant institutions are located in the same county (city).

4. Use self-produced or entrusted processing goods for non-VAT taxable items.

5. Use self-produced or entrusted processing goods for collective welfare or personal consumption.

6. Provide self-produced, entrusted processing or purchased goods as investments to other units or individuals.

7. Distribute self-produced, entrusted processing or purchased goods to shareholders or investors.

8. Give away self-produced, entrusted processing or purchased goods to others free of charge.

1. Conditions for the refund of the VAT credit at the end of the period:

1. Refund of the VAT credit for major integrated circuit projects that meet the conditions.

2. Refund the value-added tax corresponding to the consumption tax in the price of naphtha and fuel oil purchased for the production of ethylene and aromatic chemical products.

3. The excess value-added tax credit for eligible large passenger aircraft and new regional aircraft will be refunded.

2. Notes for taxpayers:

1. Taxpayers are responsible for the authenticity and legality of submitted materials.

2. Document forms can be downloaded from the "Download Center" section of the Shanghai Taxation Bureau website or collected at the tax service hall.

3. If a taxpayer uses an electronic signature that meets the conditions stipulated in the Electronic Signature Law, it has the same legal effect as a handwritten signature or seal.

4. If all the information provided by the taxpayer is a copy, it must be marked "consistent with the original" and signed.

Legal basis:

"Tax Collection and Management Law of the People's Republic of China"

Article 1 is to strengthen tax collection management, standardize tax collection and This law is formulated to ensure national tax revenue, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.

Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.

Article 4: Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers.

Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.