Traditional Culture Encyclopedia - Hotel franchise - According to the provisions of the legal system of value-added tax, the scope of collection of value-added tax in China is () in the following cases.

According to the provisions of the legal system of value-added tax, the scope of collection of value-added tax in China is () in the following cases.

Answer: a, c, d

(1) If the service or intangible assets are not sold in China, two conditions must be met: "the provider is abroad" and "completely occurred or used abroad"; (2) Options A, C and D do not meet the requirements of completely occurring or being used abroad, and belong to the scope of VAT taxation in China; Option b, both conditions are met, which is not within the scope of value-added tax collection in China.