(1) childcare and education services provided by childcare centers and kindergartens.
Childcare centers and kindergartens refer to institutions that implement pre-school education for 0-6 year olds, including public and private childcare centers, kindergartens, pre-schools, kindergarten classes, nursery schools, and early childhood homes, which have been approved and set up by the education department at or above the county level and have obtained a license to operate such schools.
The VAT-exempt income of publicly-run nurseries and kindergartens refers to the education and care fees collected within the fee rates reviewed by the provincial finance department and the price authority and submitted to the provincial people's government for approval.
The VAT-exempt income of private nurseries and kindergartens refers to the education and care fees collected within the scope of the fees and charges that have been reported to the local authorities for the record and publicized.
Fees exceeding the stipulated fee standards, fees collected separately on the grounds of running experimental classes, special classes and interest classes, and sponsorship fees and teaching support fees linked to the enrollment of young children in kindergartens exceeding the scope of the stipulated regulations are not exempted from value-added tax.
(2) Nursing services provided by nursing institutions.
Elderly institutions refer to all kinds of elderly institutions established and registered in accordance with the Ministry of Civil Affairs' Measures for the Establishment of Permits for Elderly Institutions (Ministry of Civil Affairs Decree No. 48), which provide centralized residence and care services for the elderly; elderly services refer to the life care, rehabilitation care, mental comfort, and other services provided by the above elderly institutions for the elderly in accordance with the Ministry of Civil Affairs' Measures for the Administration of Elderly Institutions (Ministry of Civil Affairs Decree No. 49). rehabilitation care, spiritual comfort, cultural and recreational services.
(3) Nurturing services provided by welfare institutions for the disabled.
(4) Marriage introduction services.
(v) Funeral services.
Funeral services, refers to the charges approved by the local price authorities in conjunction with the relevant departments, or the implementation of government-guided price management of the body pick-up (including lifting the body, disinfection), body reshaping, embalming, storage of human remains (including refrigeration), cremation, cremation, storage of cremated human ashes, condolence facilities and equipment leasing, grave leasing and management and other services.
(vi) Services provided by the disabled themselves for the community.
(vii) Medical services provided by medical institutions.
Medical institutions are those that have been registered and have obtained a Medical Institution Practice License in accordance with the provisions of the State Council's Regulations on the Administration of Medical Institutions (State Council Decree No. 149) and the Ministry of Health's Implementing Rules for the Regulations on the Administration of Medical Institutions (Ministry of Health Decree No. 35), as well as the various types and levels of medical institutions in the military and the Armed Police Forces. Specifically include: hospitals of all types at all levels, outpatient clinics (clinics), community health service centers (stations), first aid centers (stations), urban and rural health centers, nursing homes (institutions), nursing homes, clinical testing centers, government and relevant departments at all levels organized by the Health Epidemiological Prevention Station (Disease Control Centers), a variety of specialized disease prevention and treatment stations (institutions), government at all levels organized by the Maternal and Child Health Care (station), maternal and child health institutions, child care institutions, blood stations at all levels organized by the government, and the blood stations. Institutions, blood stations (blood centers) and other medical institutions organized by the government at all levels.
The medical services referred to in this subparagraph mean that medical institutions provide the services listed in the National Norms for Medical Service Prices for patients in accordance with the guiding prices for medical services (including government-guided prices and prices negotiated between supply and demand in accordance with the regulations, etc.) set by the competent department of price at or above the prefectural (municipal) level in conjunction with the competent department of health at the same level and other relevant departments, as well as the provision of sanitary and epidemic prevention, hygiene and sanitation services to the community by medical institutions, and the provision of health services to the community by the government at all levels. Provide the community with sanitary epidemic prevention and sanitary quarantine services.