Care and education services provided by nurseries and kindergartens.
Nursery schools and kindergartens refer to institutions that are established with the approval of the education department at or above the county level and obtain a kindergarten operating license to provide preschool education for 0-6 years old, including public and private nurseries, kindergartens, preschools, and kindergartens. Classes, nurseries, kindergartens.
The VAT-exempt income of public nurseries and kindergartens refers to education fees and childcare fees collected within the fee standards reviewed and approved by the provincial finance department and price department and submitted to the provincial people's government.
The value-added tax-exempt income of private nurseries and kindergartens refers to the education fees and childcare fees collected within the range of charging standards filed and announced by the relevant local departments.
Charges that exceed the prescribed fee standards, additional fees charged for running experimental classes, special classes, interest classes, etc., as well as sponsorship fees and teaching support fees related to children's admission to kindergarten, and income that exceeds the prescribed range, Income that is not exempt from VAT.
Elderly care services provided by elderly care institutions.
Elderly care institutions refer to various types of elderly care institutions that are established and registered in accordance with the Ministry of Civil Affairs' "Licensing Measures for the Establishment of Elderly Care Institutions" (Ministry of Civil Affairs Order No. 48) to provide centralized living and care services for the elderly. ; Elderly care services refer to the daily care, rehabilitation care, spiritual comfort, cultural entertainment and other services provided by the above-mentioned elderly care institutions to the elderly residents in accordance with the provisions of the "Administrative Measures for Elderly Care Institutions" of the Ministry of Civil Affairs (Ministry of Civil Affairs Order No. 49) .
Nursing services provided by welfare institutions for the disabled.
Marriage introduction service.
Funeral Services.
Funeral services refer to the collection and transportation of corpses (including corpse lifting and disinfection), plastic surgery, embalming and storage of corpses ( Including refrigeration), cremation, ashes storage, condolence facilities and equipment rental, tomb rental and management and other services.
Services provided by persons with disabilities to society.
Medical services provided by medical institutions.
Medical institutions refer to medical institutions that are operated in accordance with the provisions of the "Regulations on the Management of Medical Institutions" of the State Council (State Council Order No. 149) and the "Implementation Rules of the Regulations on the Management of Medical Institutions" of the Ministry of Health (Ministry of Health Order No. 35). Institutions that have registered and obtained the "Medical Institution Practice License", as well as various medical institutions at all levels of the military and armed police forces. Specifically include: various types of hospitals at all levels, outpatient departments (institutions), community health service centers (stations), first aid centers (stations), urban and rural health centers, nursing homes (institutions), nursing homes, clinical examination centers, governments at all levels and relevant Health and epidemic prevention stations (disease control centers), various specialist disease prevention and treatment stations (institutions) organized by departments, maternal and child health clinics (stations), maternal and infant health care institutions, and child health institutions organized by governments at all levels, blood stations ( blood center) and other medical institutions.
The medical services referred to in this item refer to the medical service guidance prices (including Government-guided prices and prices negotiated between supply and demand parties in accordance with regulations, etc.) provide medical patients with various services listed in the "National Medical Service Pricing Item Specifications", and medical institutions provide health and epidemic prevention and health quarantine services to the society.
Educational services provided by schools engaged in academic education.
Academic education refers to the form of education in which educated persons pass the national education examination or other admission methods prescribed by the state, enter schools or other educational institutions approved by relevant state departments, and obtain academic certificates recognized by the state. Specifically include:
(1) Primary education: ordinary primary school, adult primary school.
(2) Junior secondary education: ordinary junior high school, vocational junior high school, adult junior high school.
(3) Senior secondary education: regular high schools, adult high schools and secondary vocational schools (including general technical secondary schools, adult technical secondary schools, vocational high schools and technical schools).
(4) Higher education: general undergraduate and junior college, adult undergraduate and junior college, online undergraduate and junior college, postgraduate (doctoral and master's), higher education self-study examination, higher education academic diploma examination.
Schools engaged in academic education refer to:
(1) Ordinary schools.
(2) Various schools established with the approval of the people’s government at or above the prefecture (municipal) level or the education administrative department of the government at the same level, and whose students’ academic qualifications are recognized by the state.
(3) Technical schools and senior technical schools established with the approval of the human resources and social security administrative departments at the provincial level and above.
(4) Technician college established with the approval of the provincial people’s government.
The above-mentioned schools include private schools that meet the regulations and engage in academic education, but do not include vocational training institutions and other educational institutions that the state does not recognize academic qualifications.
The income from the provision of educational services that is exempt from value-added tax refers to the income from providing academic education services to current students included in the prescribed enrollment plan. Specifically, it includes: approved by the relevant departments and collected according to the prescribed standards. Income from tuition fees, accommodation fees, textbook fees, homework fees, examination registration fees, and food fee income from the provision of catering services in the school cafeteria. Income other than this, including sponsorship fees, school selection fees, etc. collected by schools in various names, does not fall within the scope of VAT exemption.
School canteens refer to school canteens managed in accordance with the "Regulations on Hygiene Management of School Canteens and Student Collective Dining" (Ministry of Education Order No. 14).
Services provided by student work-study programs.
Agricultural mechanical farming, drainage and irrigation, pest control, plant protection, agricultural and animal husbandry insurance and related technical training services, breeding and disease prevention of poultry, livestock and aquatic animals.
Agricultural mechanical farming refers to the business of using agricultural machinery for farming (including tillage, planting, harvesting, threshing, plant protection, etc.) in agriculture, forestry, and animal husbandry; drainage and irrigation refers to the irrigation of farmland Or the business of draining waterlogging; pest control refers to the business of forecasting and preventing pests and diseases in agriculture, forestry, animal husbandry, and fishery; agricultural and animal husbandry insurance refers to providing insurance for animals and plants grown and raised in planting, breeding, and animal husbandry Business; related technical training refers to technical training business related to agricultural mechanized farming, drainage and irrigation, pest control, plant protection business and to enable farmers to obtain agricultural and animal husbandry insurance knowledge; tax exemption for poultry, livestock, aquatic animal breeding and disease prevention business The scope includes the business of providing medicines and medical supplies related to this service.
The first ticket revenue earned by memorial halls, museums, cultural centers, cultural relics protection unit management agencies, art galleries, exhibition halls, calligraphy and painting academies, and libraries from providing cultural and sports services in their own venues.
Ticket income from cultural and religious activities held in temples, palaces, mosques and churches.
Governmental funds and administrative fees collected by other units other than administrative units that meet the conditions specified in Article 10 of the "Pilot Implementation Measures".
Individual transfer of copyright.
Individual sales of self-built and self-occupied housing.
Before December 31, 2018, public rental housing management units rented out public rental housing.
Public rental housing refers to the development plans and annual plans for public rental housing approved by the people's governments of provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning and the Xinjiang Production and Construction Corps, and in accordance with the " Public rental housing is managed by the "Guiding Opinions on Accelerating the Development of Public Rental Housing" (Jianbao [2010] No. 87) and the specific management measures formulated by the municipal and county people's governments.
Taiwan shipping companies and airlines engage in cross-strait maritime direct flights and direct air flights in the mainland to obtain transportation income.
Taiwan shipping companies refer to shipping companies that have obtained the "Taiwan Cross-Strait Water Transport License" issued by the Ministry of Transport and the company's registered address stated on the license is in Taiwan.
Taiwan Airlines refers to an "operating license" issued by the Civil Aviation Administration of China or approved to operate cross-strait passengers, cargo and mail in accordance with the provisions of the "Cross-Strait Air Transport Agreement" and the "Cross-Strait Air Transport Supplementary Agreement" Airlines that provide irregular (charter) transportation services and whose company’s registered address is in Taiwan.
Direct or indirect international freight forwarding services provided by taxpayers.
(1) When taxpayers provide direct or indirect international freight forwarding services, all international freight forwarding service income collected from the entrusting party, as well as international transportation fees paid to international transportation carriers, must be paid through financial services. The institution performs settlement.
(2) The freight transportation agency services provided by taxpayers for the transportation of goods between the mainland and Hong Kong, Macao, and Taiwan shall be implemented in accordance with the relevant regulations on international freight transportation agency services.
(3) If the entrusting party requests an invoice, the taxpayer shall issue a general value-added tax invoice to the entrusting party in full for the income from international freight forwarding services.
The following interest income.
(1) Before December 31, 2016, small loans to farmers from financial institutions.
Small loans refer to a single loan with a total loan balance of less than 100,000 yuan (including the principal amount) for the farmer.
The so-called farmers refer to the households who live in the administrative areas of towns (excluding Chengguan Town) for a long time (more than one year), and also include the households who live in the administrative villages under the jurisdiction of Chengguan Town for a long time. and households whose registered permanent residence is not local but have lived locally for more than one year, employees of state-owned farms and individual industrial and commercial households in rural areas. Collective households of state-owned economic institutions, groups, schools, enterprises and institutions located within the administrative areas of towns (excluding Chengguan Town) and within the administrative villages under the jurisdiction of Chengguan Town; have local household registration, but the family has gone out to make a living for one year The above households are not farmers, regardless of whether they retain contracted farmland. Farmers take the household as the statistical unit and can engage in both agricultural production and operation and non-agricultural production and operation. The determination of farmers' loans should be based on whether the borrower is a farmer when the loan is issued.
(2) National student loans.
(3) National debt and local government debt.
(4) Loans from the People’s Bank of China to financial institutions.
(5) The Housing Provident Fund Management Center uses the Housing Provident Fund to issue personal housing loans at designated entrusted banks.
(6) The foreign exchange management department entrusts financial institutions to issue foreign exchange loans in the process of operating national foreign exchange reserves.
(7) In the unified borrowing and repayment business, the enterprise group or the core enterprise in the enterprise group and the financial company affiliated to the group shall pay an interest rate not higher than the borrowing interest rate paid to the financial institution or the bond coupon rate paid. , interest collected from enterprise groups or subordinate units within the group.
If the interest charged by the unified lender to the fund-using unit is higher than the borrowing interest rate paid to the financial institution or the bond coupon rate paid, the full value-added tax shall be paid.
The unified borrowing and repayment business refers to:
(1) After an enterprise group or a core enterprise in an enterprise group borrows money from a financial institution or issues bonds externally to obtain funds, it will Funds are allocated to subordinate units (including independent accounting units and non-independent accounting units, the same below), and the business of collecting principal and interest from subordinate units is used to return financial institutions or bond buyers.
(2) After an enterprise group borrows money from a financial institution or issues bonds externally to obtain funds, the financial company affiliated to the group signs a unified borrowing and repayment loan contract with the enterprise group or its subordinate units and allocates the funds, and The business of collecting principal and interest from an enterprise group or its subordinate units, then transferring it to the enterprise group, and the enterprise group will uniformly return it to the financial institution or bond purchaser.
The canceled financial institution uses goods, real estate, intangible assets, securities, bills and other properties to repay debts.
Canceled financial institutions refer to financial institutions that have been revoked by the People's Bank of China and the China Banking Regulatory Commission in accordance with the law and their branches in various places, including commercial banks, trust investment companies, finance companies, financial institutions that have been revoked in accordance with the law. Leasing companies, urban credit unions and rural credit unions. Unless otherwise provided, enterprises affiliated to or affiliated with a canceled financial institution shall not enjoy the value-added tax exemption policy of the canceled financial institution.
Premium income earned by insurance companies from personal insurance products with a term of more than one year.
Personal insurance with a term of more than one year refers to life insurance, pension annuity insurance with an insurance period of one year or more and return of principal and interest, and health insurance with an insurance period of one year or more.
Life insurance refers to personal insurance that takes human life as the insurance subject.
Pension annuity insurance refers to personal insurance that aims at endowment protection, takes the survival of the insured as the condition for payment of insurance benefits, and pays survival insurance benefits in installments at agreed time intervals. Pension annuity insurance shall meet the following conditions at the same time:
(1) The insurance contract stipulates that the age for payment of survival insurance benefits to the insured shall not be less than the retirement age stipulated by the state.
(2) The time interval between two consecutive payments shall not exceed one year.
Health insurance refers to personal insurance that pays insurance benefits based on losses due to health reasons.
The above-mentioned tax exemption policies are subject to filing management. The specific filing management methods are in accordance with the "Announcement of the State Administration of Taxation on Management Issues After the Cancellation of the Approval of the Business Tax Exemption for Refundable Personal Insurance Products with a Period of More than One Year" (State Administration of Taxation Announcement No. 65 of 2015) shall be implemented.
Income from the transfer of the following financial products.
(1) Qualified foreign investors (QFII) entrust domestic companies to engage in securities trading business in my country.
(2) Hong Kong market investors (including entities and individuals) buy and sell A shares listed on the Shanghai Stock Exchange through Shanghai-Hong Kong Stock Connect.
(3) Hong Kong market investors (including entities and individuals) can buy and sell mainland fund shares through mutual recognition of funds.
(4) Managers of securities investment funds (closed-end securities investment funds, open-end securities investment funds) use funds to buy and sell stocks and bonds.
(5) Individuals engage in financial product transfer business.
Interest income from financial interbank transactions.
(1) Fund transactions between financial institutions and the People’s Bank of China. Including the People's Bank of China's loans to general financial institutions and the People's Bank of China's rediscount to commercial banks.
(2) Inter-bank transactions. Fund accounting transactions that occur between different banks and offices within the same banking system.
(3) Capital transactions between financial institutions. It refers to the short-term (less than one year to include one year) unsecured financing behavior conducted through the national unified interbank lending network among financial institutions that enter the national inter-bank lending market with the approval of the People's Bank of China.
(4) Rediscount business carried out between financial institutions.
Financial institutions refer to:
(1) Banks: including the People's Bank of China, commercial banks and policy banks.
(2) Credit union.
(3) Securities companies.
(4) Financial leasing companies, securities fund management companies, finance companies, trust investment companies, and securities investment funds.
(5) Insurance company.
(6) Other institutions established and operating financial and insurance businesses approved by the People's Bank of China, China Banking Regulatory Commission, China Securities Regulatory Commission, and China Insurance Regulatory Commission.
The income (excluding credit rating, consulting, training, etc. income) derived from credit guarantee or re-guarantee business for small and medium-sized enterprises by a guarantee institution that meets the following conditions is exempt from VAT for three years:
< p> (1) It has obtained the operating license of a financing guarantee institution issued by the regulatory department, registered as an enterprise (public institution) legal person in accordance with the law, and has a paid-in capital of more than 20 million yuan.(2) The average annual guarantee rate shall not exceed 50% of the bank’s benchmark loan interest rate for the same period. Average annual guarantee rate = Guarantee fee income for the current period/(Guarantee balance at the beginning of the period + Increased guarantee amount for the current period) × 100%.
(3) Continuously operating in compliance for more than 2 years, with funds mainly used for guarantee business, having a sound internal management system and the ability to provide guarantees for small and medium-sized enterprises, outstanding operating performance, and perfect understanding of insured projects pre-event assessment, in-event monitoring, and ex-post recovery and disposal mechanisms.
(4) The cumulative amount of guaranteed loans provided to small and medium-sized enterprises accounts for more than 80% of its two-year cumulative guarantee business, and the cumulative guaranteed loan amount of a single amount of less than 8 million yuan accounts for 30% of its total cumulative guarantee business. More than 50%.
(5) The balance of the guarantee provided to a single insured enterprise shall not exceed 10% of the total paid-in capital of the guarantee institution, and the average single guarantee liability amount shall not exceed RMB 30 million.
(6) The balance of guarantee liability shall not be less than 3 times of its net assets, and the compensation rate shall not exceed 2%.
The VAT exemption policy for guarantee institutions adopts a filing management method. Qualified guarantee institutions should go to the local county (city) tax authority and the small and medium-sized enterprise management department at the same level to complete the prescribed filing procedures. From the date of completing the filing procedures, they will enjoy the VAT exemption policy for three years. After the three-year tax exemption period expires, qualified guarantee institutions can continue to enjoy the policy after completing the registration procedures according to the prescribed procedures.
The specific filing management measures shall be implemented in accordance with the provisions of the "Announcement of the State Administration of Taxation on Management Issues After the Cancellation of the Approval of Business Tax Exemption for Small and Medium-sized Enterprise Credit Guarantee Institutions" (State Administration of Taxation Announcement No. 69 of 2015), among which The registration management departments of the tax authorities will be unified into the county (city) level State Taxation Bureau.
National commodity reserve management units and their directly affiliated enterprises undertake the task of commodity reserve and obtain interest subsidy income and price difference subsidy income from the central or local finance.
National commodity reserve management units and their directly affiliated enterprises refer to the entities entrusted by relevant government departments at the central, provincial, municipal, and county levels (or government-designated management units) to undertake the tasks of grain (including soybeans), edible oils, etc. Commodity reserve enterprises are responsible for the reserve tasks of six commodities including cotton, sugar, meat, and salt (limited to central reserves), and purchase, store, and sell the above six reserve commodities in accordance with relevant policies, and obtain fiscal reserve funds or subsidies. Interest subsidy income refers to the interest subsidy income obtained from financial institutions for undertaking the above-mentioned commodity reserve tasks by national commodity reserve management units and their directly affiliated enterprises, and obtained from the central or local finance to repay loan interest. Price difference subsidy income includes sales price difference subsidy income and rotation price difference subsidy income. Sales price difference subsidy income refers to the full price difference subsidy income received from the central or local finance because the sales revenue is less than the inventory cost when the above-mentioned reserve commodities are sold according to the instructions of the central or local government. Rotation price difference subsidy income refers to the commodity quality price difference subsidy income obtained from the central or local finance by organizing the rotation of policy reserve commodities on a regular basis as required.
Taxpayers provide technology transfer, technology development and related technical consulting and technical services.
(1) Technology transfer and technology development refer to business activities within the scope of "technology transfer" and "research and development services" in the "Notes on Sales Services, Intangible Assets, and Real Estate". Technical consulting refers to business activities such as providing feasibility studies, technical forecasts, special technical investigations, analysis and evaluation reports for specific technical projects.
Technical consulting and technical services related to technology transfer and technology development refer to the transferor (or entrusted party) in accordance with the provisions of the technology transfer or development contract to help the transferee (or entrusting party) master The transferred (or entrusted development) technology shall provide technical consultation and technical services, and the price of this part of technical consultation and technical services shall be issued on the same invoice as the price of technology transfer or technology development.
(2) Filing procedures. When pilot taxpayers apply for VAT exemption, they must bring a written contract for technology transfer and development to the provincial science and technology department where the taxpayer is located for identification, and submit the relevant written contract and documents proving the review opinions of the science and technology department to the competent tax authority. for future reference.
Contract energy management services that meet the following conditions at the same time:
(1) Energy-saving service companies implementing contract energy management project-related technologies shall comply with the General Administration of Quality Supervision, Inspection and Quarantine and the National Standardization Management The technical requirements stipulated in the "General Technical Principles of Contract Energy Management" (GB/T24915-2010) issued by the committee.
(2) The energy-saving service company signs an energy-saving benefit sharing contract with the energy-using enterprise. The contract format and content are in compliance with the "Contract Law of the People's Republic of China" and the "General Technical Principles of Contract Energy Management" (GB/T24915-2010) and other regulations.
Before December 31, 2017, ticket revenue from science popularization units, as well as ticket revenue from science popularization activities carried out by party and government departments at the county level and above and science and technology associations.
Science popularization units refer to science and technology museums, natural history museums, planetariums (stations, stations), meteorological observatories (stations), seismic stations (stations) open to the public, as well as universities and scientific research institutions open to the public. popular science base.
Science popularization activities refer to the use of various media to introduce natural science and social science knowledge to the general public in a simple way that is easy for the public to understand, accept and participate in, promote the application of science and technology, and advocate science Methods, activities to disseminate scientific ideas and promote scientific spirit.
All income earned by government-run higher, secondary and elementary schools (excluding affiliated units) engaged in academic education from holding further classes and training classes belongs to the school.
All of it is owned by the school, which means that all the income obtained from holding further courses and training courses goes into the unified account of the school and is included in the budget and turned over in full to the financial account for management. At the same time, the school will process the relevant bills. Unified management and issuance.
If the income from holding further courses and training courses goes into the accounts opened by the subordinate departments of the school, it will not be exempted from value-added tax.
The vocational schools established by the government mainly provide internship places for school students, are funded and self-operated by the school, are operated and managed by the school, and the operating income is owned by the school. They are engaged in "sales services, intangible "Income from the business activities of "modern services" (excluding financial leasing services, advertising services and other modern services) and "life services" (excluding cultural and sports services, other life services, saunas and oxygen bars) in "Notes on Assets or Real Estate".
Housekeeping service enterprises earn income from the provision of housekeeping services by employee-based domestic workers.
Housekeeping service enterprises refer to enterprises that include housekeeping services in the business scope specified in the business license.
Employee-based domestic attendants refer to domestic attendants who meet the following three conditions at the same time:
(1) Sign a labor contract or service agreement with a domestic service enterprise for half a year or more in accordance with the law , and actually work in the enterprise.
(2) Domestic service enterprises have paid in full monthly social insurance such as basic pension insurance, basic medical insurance, work-related injury insurance, and unemployment insurance as stipulated by the people's government where the enterprise is located in accordance with national policies. For domestic helpers who already enjoy social insurance such as the new rural pension insurance and the new rural cooperative medical care, or who are laid-off employees whose former units continue to pay social insurance, if they propose in writing that they will no longer pay the corresponding social insurance prescribed by the people's government of the place where the enterprise is located in accordance with national policies. , and issue a certificate of payment of relevant insurance issued by the township or original unit where it is located, it can be deemed that the domestic service enterprise has paid the corresponding social insurance in full on a monthly basis.
(3) The domestic service enterprise shall actually pay the domestic service enterprise through a financial institution a wage that is no less than the minimum wage standard approved by the provincial people's government applicable to the location of the enterprise.
Income from the issuance of welfare lotteries and sports lotteries.
Income from rental of vacant military properties.
In order to cooperate with the reform of the national housing system, enterprises, administrative institutions and institutions earn income from selling housing at the cost price and standard price of the housing reform.
Transfer land use rights to agricultural producers for agricultural production.
Individuals involved in the division of family property can transfer real estate and land use rights free of charge.
Family property division includes the following situations: divorce property division; free gift to spouse, parents, children, grandparents, maternal grandparents, grandchildren, grandchildren, brothers and sisters; free gift to bear direct custody or support for them The obligatory caregiver or supporter; when the owner of the property rights of the house dies, the legal heir, heir by testament or legatee obtains the property rights of the house in accordance with the law.
The land owner transfers the land use rights and the land user returns the land use rights to the land owner.
Local people's governments at or above the county level or natural resources administrative departments assign, transfer or withdraw natural resource use rights (excluding land use rights).
Employment for military dependents.
(1) For newly established enterprises to provide employment for military family members, the taxable services provided by them shall be exempt from value-added tax for three years from the date of receipt of the tax registration certificate.
For enterprises that enjoy preferential tax policies, military family members must account for more than 60% (inclusive) of the total number of employees in the enterprise, and have certificates issued by political and logistical agencies above the military level.
(2) The taxable services provided by military dependents who are engaged in self-employment are exempt from value-added tax for three years from the date of tax registration.
Family members accompanying the military must have certificates showing their identity issued by political authorities above the division level.
According to the above regulations, each military dependent can enjoy the tax exemption policy once.
Employment of demobilized military cadres.
(1) The taxable services provided by retired military cadres who are engaged in self-employment are exempt from value-added tax for three years from the date of receiving the tax registration certificate.
(2) Newly established enterprises for the purpose of placing retired military cadres who choose their own careers account for more than 60% (inclusive) of the total number of employees in the enterprise, and shall obtain a tax registration certificate from themselves. From that date, the taxable services provided by it will be exempt from VAT for 3 years.