I. Seeds, seedlings, agricultural plastic films, organic fertilizer products and agricultural production materials such as prescribed agricultural machinery, chemical fertilizers, pesticides and feedstuffs, and the sales of self-produced primary agricultural products by production units and individuals in agriculture (including planting, aquaculture, forestry, pastoralism and aquaculture).
Farmers' specialized cooperatives are exempted from value-added tax on the sale of agricultural products produced by their members, which can be regarded as the sale of self-produced agricultural products by agricultural producers.
Seeds, seedlings, chemical fertilizers, pesticides, agricultural plastic films and agricultural machinery sold by farmers' specialized cooperatives to their members are exempted from value-added tax.
Taxpayers engaged in the wholesale and retail of vegetables and some fresh meat and egg products are also exempted from value-added tax on the sales of vegetables and some fresh meat and egg products.
II. Goods re-exported by processing with incoming materials.
Three, the prescribed white equipment imported by enterprises for the production of products listed in the National High-tech Product Catalog formulated by the Ministry of Science and Technology of China and the supporting technology, accessories and spare parts imported with the equipment in accordance with the contract.
Four, foreign governments and international financial organizations loan projects imported equipment for their own use, "foreign investment projects are not exempted from tax on imported goods," except for the goods listed in the "Catalogue of Imported Commodities".
V. Software fees paid abroad by enterprises for the introduction of advanced technologies listed in the National High-Tech Product Catalog formulated by the Chinese Ministry of Science and Technology.
VI. Contraceptive drugs and appliances.
VII. Antique and old books acquired from the society.
VIII. Scientific research institutes and schools (mainly referring to specialized scientific research institutes belonging to provincial and ministerial-level units and institutions of higher education implementing higher education above the level of specialties with state-recognized academic qualifications), as stipulated by the State, for the purpose of scientific research and teaching, import within a reasonable amount of supplies for scientific research and teaching that can not be produced domestically or whose performance does not satisfy the needs.
9, directly for agricultural research, testing of imported instruments and equipment.
Ten, foreign governments, international organizations, gratuitous assistance, gifts of imported materials and equipment, foreign governments, international organizations, gratuitous assistance projects within the procurement of goods in China.
Xi, natural persons, legal persons and other organizations outside China in accordance with the provisions of the gratuitous donation of imported materials directly for poverty alleviation and charitable causes to the donee.
XII, donors outside of China in accordance with the provisions of the free donation directly for all types of vocational schools, high schools, junior high schools, elementary school and kindergarten education, teaching instruments, books, materials and general school supplies.
Thirteen, in line with national regulations imported for the exclusive use of persons with disabilities.
Xiv. Imported duty-free goods sold to duty-free stores by state-approved duty-free business enterprises.
XV. Individuals selling goods they have used.
Sixteen, the state-owned grain purchase and marketing enterprises to assume the task of grain storage and sale of grain, other food enterprises operating in the military food, disaster relief food and reservoir immigrant rations, sales of government reserves of edible vegetable oil.
Seventeen, military industrial enterprises, the army, public security, justice and other departments of the enterprises and general enterprises to produce the provisions of the military and police supplies.
Xviii. Prosthetic limbs, wheelchairs and orthopedic appliances exclusively for the use of the disabled.
Xix. Processing, repair and fitting services provided by individual disabled workers.
Twentieth, the provisions of the comprehensive utilization of resources products, including taxpayers self-produced reclaimed water, waste tires as all the production of raw materials for the production of rubber powder, retreaded tires and production of raw materials blended with the proportion of waste residue of not less than 30% of the specific building materials (including bricks other than sintered ordinary bricks, blocks, ceramic granules, wall panels, tubes, concrete, mortar, road manhole covers, road guardrails, fireproofing materials, refractory materials, insulation materials, mineral wool and rock wool).
Twenty-one, the provisions of garbage, sludge and sewage disposal labor. Twenty-two, blood stations to supply clinical blood to medical institutions.
Xxiii. Preparations produced by non-profit medical institutions for their own use. If the income obtained by a for-profit medical institution is directly used for the improvement of medical and health conditions, within three years from the date of its obtaining the registration of practice, the self-produced preparations for self-use are also exempted from value-added tax.
XXIV. The goods exported by small-scale taxpayers are excluded from the goods for which the state regulations stipulate that no refund (exemption) of value-added tax shall be made.
XXV. Border residents importing daily necessities within the scope of regulations through reciprocal trade are exempted from VAT on imports up to a value of RMB 8,000 per person per day.
Since December 1, 2011, the fees paid by VAT taxpayers for the initial purchase of special equipment for the VAT control system and the technical maintenance fees can be fully deducted from the VAT payable on the basis of the VAT invoices obtained from the purchase of special equipment for the VAT control system and the invoices for the technical maintenance fees issued by technical maintenance service units, and the part that is insufficient to be offset can be carried forward to the next period for further offsetting. The part that is not sufficient to be offset can be carried forward to the next period.
In addition, the newspapers and periodicals of the organs of the Chinese ****anufacturing Party and the democratic parties, the People's Congress, the People's Political Consultative Conference, the People's Government, the labor unions, the ****anufacturing Youth League, the Women's Federation, the Association of Science and Technology, the Xinhua News Agency and the military departments, the newspapers and periodicals published and distributed exclusively for the young and the elderly, the textbooks of the students of the middle schools and the elementary school, the publications of ethnic minority scripts, the Braille books and periodicals that are Publications published by publishing units approved to be registered in the five autonomous regions of Inner Mongolia, Guangxi, Tibet, Ningxia and Xinjiang, books, newspapers and periodicals, audio-visual products under other regulations, printing and production of publications in minority languages, publications sold locally by Xinhua bookstores and rural supply and marketing societies below the county level, publications sold locally by distribution groups formed by Xinhua bookstores, and by sub-county outlets of chain enterprises restructured from former Xinhua bookstores, publications sold locally by movie enterprises, and publications sold by movie enterprises in the local market, and publications sold locally by movie enterprises. Local sales publications, film enterprises selling film copies, gold, platinum, taxpayers selling self-developed software products, localization and transformation of imported software products, anti-HIV medicines, placement of disabled people's employment units, the production of designated enterprises, the distribution of the distribution unit of the distribution of the side of the market tea, the comprehensive utilization of resources products, renewable resources, used goods, etc., in the VAT can also enjoy certain preferences (such as a rebate). preferences (such as first levy and then refund, tax exemption, tax reduction and immediate refund, etc.).
If a taxpayer operates both exempted and reduced VAT items, it should account for the sales of exempted and reduced items separately. If the taxpayer does not account for the sales of its tax-exempted and tax-reduced items separately, the tax authorities will not handle the tax-exempted and tax-reduced items.