征收范围根据国务院发布的《中华人民共和国增值税暂行条例》规定，增值税的征收范围为：在中华人民共和国境内销售的货物或者提供的加工、修理修配劳务以及进口的货物。——销售货物。所谓销售货物是指转让有形动产（包括电力、热力、气体）的所有权，而从购买方取得货币、货 According to the “Provisional Regulations of the People’s Republic of China on Value-added Tax” promulgated by the State Council, the scope of collection of value-added tax shall be: the goods sold in the territory of the People’s Republic of China or the processing, repairing and repairing services provided and the imported goods. - Sales of goods. The so-called sales of goods refers to the transfer of tangible personal property (including electricity, heat, gas) ownership, and obtain money from the buyer, the goods