Direct Tax Exemption Items
1. Agricultural producers' sales of self-produced agricultural products;
2. Contraceptive medicines and appliances;
3. Ancient and old books: ancient and old books acquired from the society;
4. Imported instruments and equipments which are directly used for scientific researches, scientific experiments and teaching;
5. Imported materials and materials with gratuitous assistance from foreign governments, international organizations and other organizations. Foreign governments, international organizations gratuitous assistance of imported materials and equipment;
6. Directly imported by the organization of disabled people for the exclusive use of disabled people;
7. Other individuals to sell their own used items;
8. State-owned grain purchasing and marketing enterprises to undertake the task of grain collection and storage of grain sales;
9. Engaged in the sale of wholesale and retail of vegetables, vegetables; (canned vegetables are not exempt from taxation). Canned vegetables are not exempted)
10. clinical blood supplied to medical institutions by blood stations;
11. preparations for self-production and self-use by non-profit medical institutions;
12. preparations for self-production and self-use by for-profit medical institutions within three years;
13. repair of wagons for the system by internal units of the railroad system;
14. heating Enterprises to supply heat to the residents of individual heating fees;
15. Power supply departments or enterprises in the collection of electricity tariffs charged to the user of the rural power grid maintenance fees
16. production and sales of tax-exempt feed products: a single bulk feed, mixed feed, compound feed, compound pre-mixed feed, concentrated feed; (pet feed is not exempted)
Transitional policy for the change of business regulations Tax-exempt items
(a) Childcare and education services provided by nurseries and kindergartens.
(ii) Nursing care services provided by nursing institutions.
(3) Nursing services provided by welfare organizations for the disabled.
(iv) Marriage introduction services.
(v) Funeral services.
(vi) Services provided by disabled persons themselves for the society.
(vii) Medical services provided by medical institutions.
(viii) Educational services provided by schools engaged in academic education.
(ix) Services provided by students working and studying.
(x) Agricultural mechanization, drainage and irrigation, pest control, plant protection, agricultural and animal husbandry insurance, as well as related technical training services, breeding and disease control of poultry, livestock and aquatic animals.
(xi) Revenues from first-pass tickets obtained by memorials, museums, cultural centers, management agencies of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes, and libraries that provide cultural and sports services on their own premises.
(xii) Admission revenues from cultural and religious activities organized by monasteries, palaces, mosques and churches.
(xiii) Government funds and administrative fees collected by units other than administrative units that meet the conditions set forth in Article 10 of the Pilot Implementation Measures.
(xiv) individual transfer of copyright.
(xv) Individual sales of self-built housing for self-use.
(xvi) Renting of public **** rental housing by public **** rental housing operation and management units before December 31, 2018
(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) Interest income from the following.
1. Before December 31, 2016, small loans for agricultural households of financial institutions.
2. National student loans.
3. national and local government bonds.
4. Loans from the People's Bank to financial institutions.
5. Individual housing loans issued by the Housing Provident Fund Management Center with the Housing Provident Fund at designated commissioned banks.
6. Foreign exchange management department in the process of foreign exchange reserves of the State, entrusted to financial institutions to issue foreign exchange loans.
7. In the business of unified borrowing and repayment, the interest charged by the enterprise group or the core enterprise in the enterprise group as well as the finance company belonging to the group to the enterprise group or the subordinate units within the group at a level not higher than the level of interest rate of the borrowing rate paid to the financial institution or the level of interest rate of the coupon rate of the bonds paid.
(xx) The revoked financial institution settles its debts with goods, real estate, intangible assets, marketable securities, notes and other property.
(xxi) Premium income earned by insurance companies on life insurance products with a term of more than one year.
(xxii) Income from the transfer of the following financial instruments.
1. Qualified Foreign Investors (QFII) entrusting domestic companies to engage in the business of securities trading 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) Interest income from financial interbank transactions.
(xxiv) Income (excluding income from credit rating, consulting, training, etc.) derived from small and medium-sized enterprise credit guarantee or re-guarantee business by guarantee institutions that also meet the following conditions shall be exempted from value-added tax for a period of three years:
(xxv) Interest subsidy income and price difference subsidy income derived from the central government or local financial institutions of the State Commodity Stockpiling and Management Units and their directly-affiliated enterprises that undertake the task of commodity stockpiling. price difference subsidy income.
(xxvi) Provision by taxpayers of technology transfer, technology development and related technical consultation and technical services.
(xxvii) Eligible contractual energy management services:
(xxviii) Before December 31, 2017, admission revenues from science and technology units, as well as admission revenues from science and technology activities carried out by party and government departments and science and technology associations at the county level and above.
(xxix) Revenues obtained by government-organized higher, secondary and primary schools (excluding subordinate units) engaged in academic education, and from organizing refresher and training courses, all of which belong to the school.
(30) government-organized vocational schools set up mainly for students to provide internships, and school-funded self-run by the school is responsible for the operation and management of the school, business income to the school, engaged in the "sale of services, intangible assets or real estate Note" in the "modern services" (excluding financial leasing services, (excluding financial leasing services, advertising services and other modern services) and "living services" (excluding cultural and sports services, other living services and saunas and oxygen bars) in the Notes on Sale of Services, Intangible Assets or Real Estate.
(xxxi) Income derived by domestic service enterprises from the provision of domestic services by employee-based domestic helpers.
Domestic service enterprises are those that include domestic service in the prescribed business scope of their business license.
(xxxii) Income from the issuance of welfare lotteries and sports lotteries.
(xxxiii) Income from leasing of vacant military properties.
(xxxiv) Income from the sale of housing by enterprises, administrative institutions at the cost price or standard price of housing reform in order to cooperate with the reform of the national housing system.
(35) Transfer of land use rights to agricultural producers for agricultural production.
(36) The transfer of real estate and land use rights without compensation to individuals involved in the division of family property.
(xxxvii) The cession of land use rights by landowners and the return of land use rights to landowners by land users.
(xxxviii) The cession, transfer or recovery of the right to use natural resources (excluding the right to use land) by the local people's government at or above the county level or by the competent department of natural resources administration.
(xxxix) Employment of family members with the military.
(xl) Employment of cadres in military rehabilitation.