1. units and individuals in the territory of the sale of the following services and intangible assets are exempt from value-added tax, except for the Ministry of Finance and the State Administration of Taxation, the application of zero-percentage of value-added tax:
(1) the following services occurring entirely outside of the country:
① engineering projects outside the country of the construction services;
② projects outside of the country of the project Supervision services;
③ engineering, mineral resources outside the engineering survey and exploration services;
④ conference and exhibition venues outside the conference and exhibition services;
⑤ storage location outside the warehousing services;
⑥ tangible movable property leasing services for the use of the subject matter outside the country;
⑦ broadcasting film and television programs provided outside the country (the work) of broadcasting services;
⑦ broadcasting services provided outside the country (the work) Broadcasting services;
8 cultural and sports services, education and medical services, tourism services provided outside the country.
(2) for the export of goods to provide postal services, delivery services, insurance services (including export cargo insurance and export credit insurance).
(3) the following services and intangible assets provided to overseas units consumed entirely outside the country:
① telecommunications services;
② intellectual property services;
③ logistics support services (except for warehousing services, collection and delivery services);
④ forensic consulting services;
⑤ professional and technical services;
⑥ Business support services;
7 Advertising services where the advertisement is placed outside the country;
8 Intangible assets.
(4) International transportation services provided by means of no means of transportation.
(5) Direct fee-based financial services provided for currency fund financing and other financial operations between foreign units, and the service is not related to goods, intangible assets and real estate in the territory.
(6) Other services prescribed by the Ministry of Finance and the State Administration of Taxation.
Related LinksThe following cases are not sales of services or intangible assets within the territory and are not subject to VAT: (1) sales by a foreign unit or individual to a domestic unit or individual of a service that occurs wholly outside the territory; (2) sales by a foreign unit or individual to a domestic unit or individual of an intangible asset that is used wholly outside the territory; and (3) leasing by a foreign unit or individual to a domestic unit or individual of a tangible movable asset that is used wholly outside the territory. Tangible movable assets used entirely outside the country.
2. Direct or indirect international freight forwarding services provided by the taxpayer.
3. Provision by taxpayers of technology transfer, technology development and related technical consulting and technical services.
4. Eligible contract energy management services.
5. Transfer of copyrights by individuals.
6. Individual sales of self-built housing for personal use.
7. Individuals engaged in the transfer of financial instruments.
8. Individuals involved in the division of family property transfer of real estate and land use rights without compensation.
9. Childcare and education services provided by nurseries and kindergartens.
10. Elderly services provided by nursing institutions.
11. Nursing services provided by welfare organizations for the disabled.
12. Marriage introduction services.
13. Funeral services.
14. Medical services provided by medical institutions.
15.Educational services provided by schools engaged in academic education.
16. Services provided by student work-study programs.
17. Services provided by disabled persons themselves for the community.
18.Income from domestic service enterprises from the provision of domestic service by staffed domestic helpers.
19. Agricultural mechanization, drainage and irrigation, pest control, plant protection, agricultural and animal husbandry insurance, as well as related technical training business, poultry, livestock, aquatic animal breeding and disease control.
20. Revenue from first-pass tickets obtained by memorials, museums, cultural centers, management bodies of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes, and libraries for providing cultural and sports services on their own premises.
21. Ticket revenues from cultural and religious activities organized by monasteries, palaces, mosques and churches.
22. Before December 31, 2017, the admission revenue of science and technology units, as well as the admission revenue of party and government departments and science associations at the county level and above for science and technology activities.
23. Income from the issuance of welfare lotteries and sports lotteries.
24.Before December 31, 2018, public **** rental housing operation and management units renting out public **** rental housing.
25.Land use rights granted by landowners and land use rights returned to landowners by land users.
26.The transfer of land use rights to agricultural producers for agricultural production.
27. The local people's government at or above the county level or the administrative department in charge of natural resources offers, transfers or recovers the right to use natural resources (excluding the right to use land).
28. Income from leasing of vacant properties of the army.
29. Employment of family members with the military.
30.Employment of military cadres who have been transferred to other jobs.
31.Premium income from life insurance products run by insurance companies for more than one year.
32.Interest income from financial interbank transactions.
33.Tax exemption for the following interest income
(1) small loans to financial institutions for agricultural households before December 31, 2016;
(2) national student loans;
(3) national bonds and local government bonds;
(4) loans from the People's Bank to financial institutions;
(5) housing provident fund management centers Individual housing loans issued by the Housing Provident Fund in designated commissioned banks;
(6) Foreign exchange loans issued by financial institutions commissioned by the foreign exchange administration in the course of engaging in the operation of the country's foreign exchange reserves;
34. Income from transfer of the following financial commodities is exempted from tax
(1) Qualified foreign investors entrusting domestic companies to engage in the business of buying and selling of securities in China;
(2) Hong Kong market investors (including units and individuals) through the Shanghai-Hong Kong Stock Connect to buy and sell A shares listed on the Shanghai Stock Exchange;
(3) to the Hong Kong market investors (including units and individuals) through mutual recognition of funds to buy and sell the shares of the mainland funds;
(4) securities investment funds (closed-end securities investment funds, open-end securities investment funds) managers to use the funds to buy and sell Stocks, bonds