(a) Self-produced agricultural products sold by agricultural producers. It refers to the self-produced agricultural products listed in the "Notes on the Scope of Taxation of Agricultural Products" sold by the units and individuals directly engaged in plant cultivation, harvesting and animal breeding and fishing; the purchased agricultural products sold by the above units and individuals, as well as the units and individuals selling the purchased agricultural products after production and processing, which are still listed in the Notes, do not fall within the scope of tax exemption. For the above units and individuals selling purchased agricultural products, as well as units and individuals selling purchased agricultural products after production and processing which still belong to the agricultural products listed in the notes, they do not belong to the scope of tax exemption, and they should levy value-added tax according to the stipulated rate.
(ii) Contraceptive drugs and appliances.
(c) Antique books. It refers to antique and old books acquired from the community.
(D), directly for scientific research, scientific experiments and teaching imported instruments and equipment.
(E), foreign ***, international organizations free aid imported materials and equipment.
(F), material processing, assembly and compensation for trade in imported equipment.
(VII), directly imported by organizations of persons with disabilities for the exclusive use of persons with disabilities. Specifically for the exclusive use of disabled people's prosthetic limbs, wheelchairs, orthopedic devices (including upper limb orthopedic devices, lower limb orthopedic devices, scoliosis orthopedic devices), exempt from value-added tax.
(H) Individuals with disabilities are exempted from value-added tax on the provision of processing, repair and fitting services
(IX) Sales of self-used articles.
1. Starting from January 1, 2002, taxpayers selling used goods (including sales of used goods by used goods business units and sales of taxable fixed assets used by taxpayers), regardless of whether they are general taxpayers or small-sized taxpayers of VAT, and regardless of whether they are approved and recognized as pilot units of transferring used goods, are subject to a halved VAT at the rate of 4%, and are not allowed to offset the input tax.
Taxable fixed assets are relative to tax-exempt fixed assets, tax-exempt fixed assets are defined as having the following conditions: ① belonging to the goods listed in the catalog of fixed assets; ② enterprises according to the management of fixed assets, and indeed have used the goods; ③ sales price does not exceed its original value of the goods.
2. From January 1, 2002, taxpayers selling their own used motor vehicles, motorcycles, yachts subject to consumption tax, the sale price of more than the original value of the tax rate of 4% halved value-added tax; the sale price is not more than the original value of the value-added tax exemption. Old motor vehicle business units selling old motor vehicles, motorcycles, yachts, in accordance with the 4% levy rate reduced by half the value-added tax.
Second, agricultural production goods are exempted from VAT
(a) Agricultural film
(b) The production and sale of nitrogen fertilizers other than urea, phosphorus fertilizers other than diammonium phosphate, potash fertilizers, and compound fertilizers with tax-exempted fertilizers as the main raw material (the cost of tax-exempted fertilizers used by enterprises for the production of compound fertilizers is higher than 70% of the proportion of the cost of all the fertilizers used as raw materials). "Compound Fertilizer" refers to fertilizers made by chemical or physical methods with less than two of the three nutrients of nitrogen, phosphorus and potassium in the indicated amount, including compound fertilizers made by chemical methods only and mixed fertilizers (also known as blended fertilizers) made by physical methods only. Tax administrators should do a good job of collecting and storing relevant information for inspection.
(C), the production and sale of abamectin, aminopyralid, chlorothalonil, phenothiazoxystrobin, bensulfuron, oxacillin, imidacloprid, propylene chrysanthemum, pyridaben, diclofop, diclofop, diclofop, aminopyralid, amidacloprid, amidacloprid, doxycycline, doxycycline, dimethyldimethyl pentolite, diazinphos-methyl, flurarose, high efficiency chlorpyrifos, kynoflagellate, methomyl, thiophanate methyl, methomyl, methyl isofenpyrufos-methyl, methyl(ethyl)base Chlorpyrifos, Methyl(ethyl)pyrimethanil, Fenoxaprop, Quizalofop, Inocarb, Misonidazole, Methomyl, Mirex, Mirex, Alfalfa silver-striped nightshade nucleopolyhedrin, Thifensulfuron, Cyfluthrin, Triazophos, Triazolone, Insecticide, Early Dinocarb, cis-Cypermethrin, Aldicarb, Alconazole, Phosphorus Simphosporium, Octenphos, Captobromobenzene Nitrile, Isofluvalinate, B-Allyl, Ethchlorothalonil, Acephate, Atrazine. Dexamethasone.
(D), wholesale and retail seeds, seedlings, fertilizers, pesticides, agricultural machinery (excluding agricultural machinery accessories).
Third, the sewage treatment fee exemption from value-added tax policy
Since July 1, 2001, the competent authorities at all levels *** entrusted the water plant (company) with the water bill charged for sewage treatment fee, exemption from value-added tax.
Fourth, the rural power grid maintenance fees are exempted from VAT policy
The rural power grid maintenance fees (including low-voltage line loss and maintenance fees and electrician's expenses) charged by the power supply department to the users in the collection of tariffs are exempted from VAT.
V. Since October 1, 2012, some fresh meat and egg products have been exempted from value-added tax.
(1) Taxpayers engaged in the wholesale and retail of agricultural products are exempted from VAT on the sales of some live and fresh meat and egg products.
The live and fresh meat products exempted from VAT refer to pigs, cows, sheep, chickens, ...... >>
Question 2: What are the common VAT exemptions At present, the VAT preferential policies mainly include direct tax exemption, tax reduction, and instant tax refund. Let me take you to see what are the common tax exemption items!
Direct tax exemption items
1. Agricultural producers selling self-produced agricultural products;
2. Contraceptive drugs and appliances;
3. Antique and old books: antique and old books acquired from the community;
4. Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;
5. Foreign ***, International organizations gratuitous assistance of imported materials and equipment;
6. Directly imported by organizations of persons with disabilities for the exclusive use of persons with disabilities;
7. Other individuals to sell their own used items;
8. Undertake the task of grain storage and purchase of state-owned grain sales enterprises to sell food;
9. Engaged in wholesale and retail sales of vegetables, vegetables sold by taxpayers; (Canned vegetables are not exempted)
10. Blood stations supplying clinical blood to medical institutions;
11. Non-profit medical institutions self-produced preparations for their own use;
12. For-profit medical institutions within three years of self-produced preparations for their own use;
13. Railway system within the system for the system's repair of wagons within the unit business;
14. Heating Enterprises to the residents of individual heating and heating fees;
15. Power supply departments or enterprises in the collection of tariffs charged to the user together with the maintenance fee of the rural power grid
16. The production and sale of exempted feed products: a single bulk feed, mixed feed, compound feed, compound premix, concentrated feed; (pet feed is not exempted)
The transition policy of the camp change stipulates that Tax-exempt items
(a) Childcare and education services provided by nurseries and kindergartens.
(b) Nursing services provided by nursing institutions.
(3) Nursing services provided by welfare organizations for the disabled.
(d) Marriage introduction services.
(V) Funeral services.
(6) Services provided by disabled persons themselves for the community.
(7) Medical services provided by medical institutions.
(viii) Educational services provided by schools engaged in academic education.
(ix) Services provided by students working and studying.
(10) Agricultural mechanization, drainage and irrigation, pest control, plant protection, agricultural and animal husbandry insurance, as well as related technical training services, poultry, livestock, aquatic animals, breeding and disease control.
(xi) Memorials, museums, cultural centers, management agencies of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes, libraries in their own premises to provide cultural and sports services to obtain the first ticket revenue.
(xii) Ticket revenue from cultural and religious activities organized by monasteries, palaces, *** temples and churches.
(xiii) *** funds and administrative fees collected by units other than administrative units that meet the conditions set out in Article 10 of the Pilot Implementation Measures.
(xiv) Individual transfer of copyright.
(xv) Individual sales of self-built housing for personal use.
(xvi) Before December 31, 2018, the public **** rental housing management units to rent public **** rental housing.
(xvii) Transportation revenues earned on the mainland by Taiwan shipping companies and airlines engaged in cross-strait direct sea and air flights.
(xviii) Taxpayers to provide direct or indirect international cargo transportation agency services.
(xix) The following interest income.
1. Before December 31, 2016, the financial institutions small loans to farmers.
2. National student loans.
3.State bonds, local *** bonds.
4. People's Bank of China loans to financial institutions.
5. Individual housing loans issued by the Housing Provident Fund Management Center with the Housing Provident Fund in the designated commissioned banks.
6. Foreign exchange management in the process of engaging in the national foreign exchange reserves, entrusted to financial institutions to issue foreign exchange loans.
7. Unified borrowing and repayment business, the enterprise group or the core enterprise in the enterprise group, as well as the group's finance company at no higher than the level of interest rates paid to financial institutions for borrowing or the level of coupon rates paid for bonds, to the enterprise group or the group of subordinate units of the interest charged.
(xx) the revoked financial institutions to goods, real estate, intangible assets, securities, notes and other property to settle debts.
(xxi) Insurance companies to start more than one year of life insurance products to obtain premium income.
(xxii) the following financial instruments transfer income.
1. Qualified Foreign Investors (QFII) entrusted domestic companies to engage in securities trading business 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. For Hong Kong market investors (including units and individuals) to buy and sell mainland fund shares through mutual recognition of funds.
4. Securities investment fund (closed-end securities investment fund, open-end securities investment fund) managers use the fund to buy and sell stocks and bonds.
5. Individuals engaged in the transfer of financial instruments.
(xxiii) Financial interbank transactions interest income.
(xxiv) while meeting the following conditions ...... >>
Question 3: What is not applicable to the exemption of value-added tax policy Export enterprises sold to the international financial organizations or foreign *** loans for international bidding for construction projects of mechanical and electrical products , does not apply to the exemption of value-added tax policy. imported materials and equipment; (vi) equipment imported for processing with supplied materials, assembling with supplied parts and compensatory trade; (vii) articles directly imported by disabled persons' organizations for the exclusive use of disabled persons; and (viii) articles sold for one's own use. In addition to the provisions of the preceding paragraph, the exemptions and reductions of value-added tax shall be stipulated by the State Council, and no region or department shall stipulate the exemptions or reductions."
Question 4: What conditions can be exempted from VAT 1. Tax-exempt items stipulated in the Provisional Regulations on Value-added Tax (VAT): 7 items (1) Self-produced agricultural products sold by agricultural producers; (2) Contraceptive medicines and paraphernalia; (3) Ancient and old books; Ancient and old books, which refer to ancient and old books acquired from the society. (4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching; (5) Imported goods and equipment freely assisted by foreign countries *** and international organizations; (6) Goods directly imported by organizations for the exclusive use of persons with disabilities; (7) Goods sold for their own use. Self-used articles refer to articles used by other individuals themselves. 2. Ministry of Finance, the State Administration of Taxation of other tax exemptions: 15 (1) comprehensive utilization of resources, renewable resources, to encourage energy conservation and emission reduction ① VAT exemption for self-produced goods (eg: recycled water; waste tires as all raw materials for the production of rubber powder; retreaded tires) ② VAT-exempt services (eg: sewage services) (2) the provisions of the value-added tax concessions for the publicity and cultural undertakings (3) Taxpayers are exempted from VAT on the production and sale, wholesale and retail of organic fertilizers (4) Financial leasing business (5) Transfer of all property rights of enterprises involving the transfer of taxable goods is not subject to VAT. (6) VAT policy on one-off fees charged by VAT payers engaged in public utilities such as heat, electricity, gas and water. (7) Fees charged by taxpayers on behalf of the administration are not subject to VAT if they meet the conditions. (8) Insurance premiums charged to purchasers by taxpayers selling goods while providing insurance on behalf of purchasers, as well as vehicle purchase tax and license fee charged to purchasers by taxpayers engaged in automobile sales on behalf of purchasers are not subject to VAT as out-of-the-money expenses. (9) Taxpayers selling software products and collecting software installation fees, maintenance fees, training fees and other incomes along with the sales shall levy VAT in accordance with the relevant provisions on mixed sales of VAT, and can enjoy the policy of instant VAT refund for software products. After the software products are delivered and used, no VAT shall be levied on the maintenance, technical service fee, training fee, etc., which are collected on a periodical or subperiodical basis. If a taxpayer is entrusted with the development of software products, the copyright belongs to the entrusted party, and the copyright belongs to the entrusted party or to both parties *** together, no VAT is levied. (10) Printing enterprises accepting commissions from publishing units, purchasing paper on their own and printing books, newspapers and magazines with uniform serial numbers (CN) as well as books, newspapers and magazines sequenced with international standard book numbers are subject to VAT on the basis of sales of goods. Printing company printing books, newspapers, magazines and books and newspapers, divided into two cases: ① paper is provided by the printing company, the tax rate of 13%; ② paper provided by the publishing unit, the tax rate of 17%; in addition, the printing company can also print information, letterheads, etc., no matter which party provides the raw materials, the tax rate is uniformly 17%. (11) VAT is not levied on membership fee income collected by VAT payers.
Added: Domestic enterprises that meet the prescribed conditions for the production of state-supported development of large-scale environmental protection and comprehensive utilization of resources equipment and other enumerated goods and the need to import some of the key components, raw materials, exemption from customs duties and import VAT
1, lower than the starting point of the business, 2, the operation of tax-exempted commodities, 3, the production of tax-exempted commodities. Anyone who meets the conditions can apply for exemption.
Question 5: What are the preferential policies on value-added tax Article 16 of the Provisional Regulations on Value-added Tax of the People's Republic of China*** and the People's Republic of China stipulates: "The following items are exempted from value-added tax: (1) self-produced agricultural products sold by agricultural producers; (2) contraceptive medicines and paraphernalia; (3) antique books; (4) imported instruments and equipment that are directly used for scientific research, scientific experiments and teaching equipment; (v) imported materials and equipment provided by foreign countries *** and international organizations for free assistance; (vi) equipment imported for processing with supplied materials, assembling with supplied parts and compensatory trade; (vii) articles directly imported by disabled persons' organizations for the exclusive use of disabled persons; and (viii) sales of articles used by themselves. In addition to the provisions of the preceding paragraph, the exemptions and reductions of value-added tax shall be prescribed by the State Council, and no region or department shall prescribe the exemptions or reductions."
According to the provisions of the above article, in order to support the development of certain industries and enterprises, China has formulated some preferential policies on VAT, and there are direct tax exemptions in the preferential methods, and there are also tax first and then return.In 1998, this column had made a special introduction to preferential policies on VAT, and in view of the large adjustment of the tax policy in the recent years, some preferential policies have been invalidated, and the new preferential policies have been introduced one after another. In view of the large adjustment of tax policies in recent years, some preferential policies have been invalidated and new preferential policies have been introduced one after another, in order to facilitate taxpayers to understand and master the existing preferential policies of VAT, the relevant contents are introduced as follows.
I. Preferential Policies for Civil Welfare Enterprises and School-run Enterprises
(1) Civil welfare enterprises. Welfare enterprises organized by the civil affairs departments, streets, townships, resettlement of four disabled persons accounted for more than 35% of the enterprise production staff, a sound management system, the establishment of a "four tables and a book", that is, the basic situation of the enterprise table, the disabled workers work arrangement table, the enterprise staff salary table, profit and tax use distribution table, disabled workers roster, and by the civil affairs, If the enterprise passes the inspection and acceptance of the tax authorities and is issued with a Certificate of Social Welfare Enterprise, it can enjoy the preferential policies on value-added tax granted by the State (civil welfare enterprises engaging in the wholesaling and retailing of commodities are not entitled to such preferential policies). The degree of preferential policies for enterprises with four disabled persons is different: if the four disabled persons account for more than 50% of the production staff of the enterprise, the enterprise shall first pay the VAT due to the tax authorities according to the provisions of the tax law, and then return all the VAT paid after the examination by the tax authorities; if the proportion of the four disabled persons is more than 35%, but not up to 50%, the enterprise may be granted partial VAT preferential policies if the enterprise incurs a loss, and the enterprise may also be granted partial VAT preferential policies for the four disabled persons. If the proportion of persons with four disabilities exceeds 35% but does not reach 50%, if the enterprise incurs a loss, it may be given a partial or full refund of the collected VAT, and the specific proportion shall be limited to the extent that it does not incur a loss. However, the following items of civil welfare enterprises are not entitled to the above tax concessions: production and sale of goods subject to consumption tax by civil welfare industrial enterprises, direct sale of purchased goods and commissioned processing of goods by foreign organizations, and sale of exported goods to foreign trade enterprises or other enterprises.
(B) school-run enterprises. To be able to enjoy the following preferential policies for school-run enterprises, must be one of the education sector under the general education category of schools organized by the school-run enterprises, excluding private staff schools and various types of adult schools (e-learning universities, evening universities, industrial universities, enterprises organized by the staff school, etc.) organized by the school-run enterprises; the second school-funded by the school responsible for the operation and management of business income to the school all. The original taxpaying enterprises turned into school-run enterprises, schools absorbing outside investment on the basis of the original school-run enterprises organized by the joint venture, schools and other enterprises, units, individuals jointly organized by the enterprise, the school will be the school-run enterprises sublet or contracted to outside units, individuals, shall not be entitled to enjoy the preferential tax policies of the school-run enterprises. The taxable goods produced by the school-run enterprises which are used in teaching and scientific research of the school shall be exempted from value-added tax after strict examination and confirmation.
II. Prosthetic limbs, wheelchairs and orthopedic devices for the exclusive use of disabled persons are exempted from value-added tax. Individuals with disabilities are exempted from value-added tax (VAT) on the provision of processing, repair and fitting services.
3. The production and distribution units of the national designated enterprises (see the annex to Cai Shui Zi 1994 No. 060 "Notice of the Ministry of Finance and State Administration of Taxation on Several Tax Policy Issues of Value-added Tax") are exempted from value-added tax on the border teas which are exclusively used for drinking by the ethnic minorities. Border Tea refers to tightly pressed tea made of black tea, black tea, old green tea and green tea steamed, pressurized, fermented and pressed into different shapes, which is specially sold to the border ethnic minority areas. The preferential VAT policy was implemented until the end of 2005.
Fourth, the waste materials recycling business units to sell their acquisition of waste materials exempt from value-added tax. Waste materials, refers to all kinds of waste materials produced in the process of social production and consumption, including the selection, organization and other simple processing of all kinds of waste materials. Products processed and produced with waste materials do not enjoy the policy of VAT exemption for waste materials. The recycling business unit of waste materials should account for the waste materials and other goods separately, and those who cannot accurately account for them separately shall not enjoy the benefit.
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Question 6: What is included in the VAT exemption for agricultural enterprises in 2014 The tax exemption items stipulated in the Provisional Regulations on Value-added Tax (VAT): 7 items
(1) Self-produced agricultural products sold by agricultural producers;
The specific items are as follows:
Agricultural products refer to the various kinds of plants produced by the planting industry, aquaculture, forestry, animal husbandry and aquaculture industry, Primary products of animals. The taxable scope of agricultural products includes:
I. Plants
Plants include primary products of various plants grown artificially and naturally. The specific scope of taxation is:
(a) grain
Grain refers to a variety of staple food food plant fruits. The scope of taxation of this goods include wheat, rice, corn, sorghum, grain and other miscellaneous grains (such as: barley, oats, etc.), as well as milling, hulling and other processes after processing of grain (such as: flour, rice, cornmeal, slag, etc.).
Grain replicas such as cut noodles, dumpling skins, wonton skins, pasta skins, rice flour, etc., also fall under the scope of taxation of these goods.
Frozen food, instant noodles, foodstuffs and cooked foodstuffs processed with grain as raw materials are not included in the scope of taxation of these goods.
(2) Vegetables
Vegetables is a general term for grass and woody plants that can be used as side dishes. The scope of taxation of these goods includes all kinds of vegetables, fungus plants and a few woody plants that can be used as side dishes.
Vegetables processed by drying, chilling, freezing, packaging, dehydration and other processes, pickles, pickles, pickles, pickles and salted vegetables, etc., also fall within the scope of taxation of the goods.
All kinds of canned vegetables (canned refers to metal cans, glass jars and other materials, packaging, exhaust sealing of various foods. The same below) does not belong to the scope of taxation of these goods.
(C) tobacco
Tobacco refers to a variety of tobacco and leaves and leaves after simple processing. The scope of taxation of these goods includes sun-dried tobacco leaves, drying tobacco leaves and first-roasted tobacco leaves.
1. Sun-dried tobacco leaf refers to tobacco leaf that is sun-dried in the open air using solar energy.
2, drying tobacco, refers to the natural drying of tobacco in the drying room.
3. First-roasted tobacco refers to tobacco grown by tobacco growers directly roasted, excluding the re-roasted tobacco roasted by specialized re-roasting plants.
(D) Tea
Tea refers to the fresh leaves and young shoots (i.e., tea green) picked from the tea tree, as well as the tea initially made by the blow-drying, kneading, fermentation, drying and other processes. The scope of levy of this goods includes all kinds of gross tea (such as black tea, green tea, oolong tea, white tea, black tea, etc.).
Refined tea, marginal tea and tea and tea drinks mixed with various drugs, do not belong to the scope of taxation of the goods.
(E) Horticultural plants
Horticultural plants refer to edible fruits, such as fruits, dried fruits (e.g., dried lychee, dried cinnamon, dried raisins, etc.), dried fruits, nuts, fruits with melon (e.g., melons, watermelons, cantaloupes, etc.), as well as peppercorns, peppercorns, daikon, coffee beans, and so on.
Horticultural plants processed by freezing, refrigerating, packaging and other processes also fall within the scope of taxation of these goods.
All kinds of canned fruits, dried fruits, candied fruits, fried nuts, nuts, milled horticultural plants (such as pepper, pepper powder, etc.), does not fall within the scope of taxation of these goods.
(VI) Medicinal Plants
Medicinal plants refer to the roots, stems, skins, leaves, flowers, fruits, etc. of various plants that are used as the raw material for traditional Chinese medicine.
The slices, filaments, blocks, segments, etc. made from the processing of the above medicinal plants also fall within the scope of taxation of the goods.
Proprietary Chinese medicines do not fall within the scope of taxation of the goods.
(VII) oilseed plants
Oilseed plants refer to the roots, stems, leaves, fruits, flowers or germ tissues and other primary products of all kinds of plants mainly used for extracting oil, such as rapeseed (including mustard seeds), peanuts, soybeans, sunflower seeds, castor seeds, sesame seeds, caraway seeds, tea seeds, tung seeds, olive kernels, palm kernels, cottonseed and so on.
Aromatic oleaginous plants from which aromatic oils are extracted also fall within the scope of taxation of these goods.
(H) fiber plants
Fiber plants refers to the use of their fibers for textile, paper raw materials or rope plants, such as cotton (including seed cotton, lint cotton, flocculent cotton), hemp, jute, hibiscus, hemp, ningma, abutilonium, flax, rooibos, plantain hemp, sisal, etc..
Cotton short staple and hemp fiber after degumming of fine dried (washed) hemp, also belongs to the scope of taxation of this goods.
(IX) Sugar Plants
Sugar plants refer to a variety of plants that are mainly used for sugar production, such as sugar cane, sugar beet, etc..
(J) Forestry products
Forestry products refer to trees, shrubs and bamboo plants, as well as natural resins, natural rubber. The scope of taxation of forestry products include:
1, logs. It refers to the cutting of fallen trees to remove their branches and buds, tips or skin of trees and shrubs, as well as sawn to a certain length of wood segments.
Sawn timber does not fall within the scope of taxation of this goods.
2, raw bamboo. It refers to the bamboo plant that will be cut down to remove its branches, tips or leaves, as well as sawn into a certain ...... >>
Question 7: What are the benefits of VAT exemption? Exemption from value-added tax does not mean that you do not invoice, but exemption from sales tax on sales, invoices issued ordinary invoices. Otherwise, you do not invoice the other business can not do the accounts
The input tax of the exempted enterprises can not be deducted, to input tax transfer to the cost
The algorithm is that the purchase of expenditures 117, 17 input tax to input tax transfer. Sales revenue of 234, exempt 34 of the sales tax, the final cash inflow is 234-117 = 117, more than the chicken often commodity flow of 100
Question 8: What is the difference between zero-rate VAT and exempt VAT? Zero-rate: represents a tax obligation, only because the tax rate is "0", the calculated due to tax amount is 0.
Exemption: means exempted from the obligation to pay tax.
There is an important difference between the two: although both methods seem to be special provisions to encourage, support or take care of certain taxpayers or taxable objects. However, as VAT has a chain principle, tax exemption because no output tax is levied, while input tax is not deductible should be transferred out. And 0 tax rate, the chain is not broken, so it is not necessary to carry out the transfer of inputs, in order to produce 0 tax rate and the purchase of products, such as inputs are deductible.
Example: export of goods. Since it is a 0% tax rate, you can get a tax refund for exporting.
Question 9: What industries are now exempt from tax? Tax exemptions are only for the agricultural industry, other exemptions are not by industry