Preferential policies for vat reduction and exemption
1, duty-free goods
(1) Self-produced primary agricultural products sold by units and individuals engaged in planting, aquaculture, forestry, animal husbandry and aquaculture;
(2) Imported self-use equipment and technology, accessories and spare parts imported with the equipment within the total investment of foreign-invested projects and domestic-invested projects encouraged and supported by the state;
(3) Equipment designated by the enterprise for its own use and technology, accessories and spare parts imported with the equipment according to the contract for the production of products listed in the national high-tech product catalogue;
(4) Software purchased by enterprises from abroad for introducing advanced technologies listed in the national high-tech product catalogue;
(5) Equipment imported from loan projects of foreign governments and international financial organizations;
(6) Contraceptive drugs and devices;
(7) Used books purchased from the society;
(eight) imported instruments and equipment directly used for scientific research, scientific experiments and teaching;
(9) Imported materials and equipment provided free of charge by foreign governments and international organizations;
(10) Disabled people's organizations directly import articles for the disabled;
(1 1) Individuals (excluding self-employed individuals) sell articles for their own use (except yachts, motorcycles and automobiles subject to consumption tax);
(12) Gold produced by enterprises;
(13) Grain, military grain, disaster relief grain, reservoir resettlement rations, etc. sold by state-owned grain buying and selling enterprises. Reserved edible vegetable oil operated by other grain enterprises and sold by the government;
(14) Agricultural films, wholesale and retail seeds, seedlings, fertilizers, pesticides and agricultural machinery are exempt from VAT, and some types of fertilizers and pesticides produced by fertilizer and pesticide production enterprises are exempt from VAT;
(15) military and police supplies produced by enterprises affiliated to the army, public security and judicial departments and general enterprises;
(16) Processing and repair services provided by individual disabled workers;
(17) Building materials products produced with waste residue conforming to national regulations;
(18) Food, practical vegetable oil, vegetables, meat, poultry, eggs, condiments and canteen tableware provided by university logistics entities for university teachers and students canteens;
(19) Revenue from the sale of film copies by state-approved film studios;
(twenty) the preparations produced and used by non-profit medical institutions are exempt from value-added tax; Preparations produced and used by for-profit medical institutions shall be exempted from value-added tax within 3 years from the date of obtaining practice registration;
(2 1) Taxable goods produced by school-run enterprises are used for teaching and scientific research in our school;
(twenty-two) clinical blood provided by blood stations to medical institutions;
(23) formulated tea distributed by production and distribution units designated by the state;
(24) Since May 1 2006, the sales of waste materials purchased by waste materials recycling business units shall be exempted from VAT.
2. Preferential policy of first levy and retreat, that is, first levy and retreat.
(1) The following publications are subject to VAT refund first: organ newspapers of China * * * production parties and democratic parties; Newspapers and periodicals of people's governments at all levels; Organ newspapers and organ newspapers organized by people's congresses, CPPCC, trade unions, Communist Youth League and women's federations at all levels; Xinhua News Agency organs and official publications; Organ newspapers and organ newspapers of military departments; Textbooks for students in universities, primary and secondary schools and newspapers and periodicals specially published for children.
(2) After the VAT is levied on the software products developed and produced by ordinary taxpayers at the rate of 17%, the part with the actual VAT tax burden exceeding 3% will be refunded immediately.
(3) After the general taxpayer sells self-produced integrated circuit products, the VAT is levied at the rate of 17%, and the actual VAT tax burden exceeding 6% will be refunded immediately. This policy does not apply to integrated circuit products exported by enterprises themselves and sold to export enterprises.
(4) State-owned ethnic trading enterprises and ethnic trading county supply and marketing cooperative enterprises sell goods, and return 30% after paying the actual value-added tax first.
(five) the comprehensive utilization products produced and processed by enterprises with three scraps and low wages as raw materials shall be subject to the policy of VAT refund upon collection.
3. Foreign-invested enterprises enjoy tax refund management when purchasing domestic equipment:
(1) Foreign-invested enterprises enjoying tax refund for domestic equipment refer to foreign-invested enterprises that have gone through tax registration, including Sino-foreign joint ventures, Sino-foreign cooperative enterprises and foreign-funded enterprises.
The capital invested by foreign investors in foreign-invested enterprises must reach more than 25% (including 25%) of the capital invested by all parties in the enterprise.
(2) The scope of equipment enjoying tax refund: refers to the equipment purchased in China by the investment projects in the Catalogue of Industries with Foreign Investment (Encouraged Category and Restricted Category B) stipulated in the Notice of the State Council on Adjusting the Tax Policy for Imported Equipment (Guo Fa [1997] No.37).
The domestically purchased equipment listed in the Catalogue of Imported Goods Not Duty Free for Foreign Investment Projects and the Catalogue of Imported Goods Not Duty Free for Domestic Investment Projects in the State Council cannot enjoy the preferential tax policy of tax refund.
(3) Equipment enjoying tax refund must meet the following two conditions:
It must be unused domestic equipment purchased in currency, excluding investors' investment in physical and intangible assets;
It must be domestic equipment purchased after 1 September 19991the total amount of tax refund investment approved by the tax authorities.
(4) The amount of tax refund for purchasing domestic equipment = the amount indicated in the special VAT invoice × the VAT rate.
(five) the domestic equipment purchased by foreign-invested enterprises shall be supervised by the competent tax refund tax authorities for a period of five years. During the supervision period, the transfer of equipment ownership, such as transfer and gift, or lease and reinvestment, should be supplemented with tax refund.
4, export goods tax refund (exemption)
(1) Foreign trade, industry and trade companies are calculated according to the input amount and tax amount listed in the special VAT invoice for purchasing export goods. Enterprises that use the weighted average price for inventory and sales can also calculate goods with different tax rates according to the following formula:
Tax rebate = quantity of exported goods × weighted average purchase price × tax rebate rate
The input tax on export goods purchased from small-scale taxpayers who enjoy special tax rebates shall be calculated and determined according to the following formula:
Input tax = sales amount listed in ordinary invoice (including value-added tax) /( 1+ collection rate) × tax refund rate.
The input tax of other export goods shall be calculated and determined according to the VAT tax listed in the special VAT invoice.
(2) The method of "exemption, credit and refund" shall be implemented for the self-produced goods exported by the production enterprises themselves or entrusted by foreign trade enterprises: the "exemption" tax in the method of "exemption, credit and refund" means that the self-produced goods exported by the production enterprises are exempted from the value-added tax in the production and sales links of the enterprises; "Deduction" tax refers to the input tax that should be refunded in raw materials, spare parts, fuel and power consumed by production enterprises to offset the taxable amount of domestic goods; "Refund" tax means that when the input tax payable for the self-produced goods exported by the production enterprise in the current period is greater than the tax payable, the tax refund will be given to the part that has not been fully deducted.
(3) For the goods exported by foreign trade companies such as foreign trade, industry and trade, the refundable consumption tax shall be calculated according to the consumption tax price levied by foreign trade enterprises when they purchase goods from factories. All goods subject to consumption tax according to the quantity quota shall be calculated according to the quantity of goods declared for purchase.