(1) Nursery schools, kindergartens, nursing homes, and welfare institutions for the disabled provide child-care services, marriage introductions, and funeral services.
(2) Labor services provided by individuals with disabilities.
(3) Medical services provided by hospitals, clinics, and other medical institutions.
(4) Educational labor services provided by schools and other educational institutions, and labor services provided by students' work-study.
(5) Agricultural mechanization, drainage and irrigation, pest control, agricultural and animal husbandry insurance as well as related technical training, poultry, livestock, aquatic animal breeding and disease control business.
(6) The business of selling tickets for cultural activities organized by memorials, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries, and cultural relics preservation units, and the business of organizing cultural and religious activities at religious sites.
In addition to these tax exemptions, there are also tax exemptions for individuals whose taxable income does not reach the starting point. The starting point for regular taxation is a monthly turnover of 1,000 to 5,000 yuan; the starting point for sub-taxation is 100 yuan for each (daily) turnover. If the starting point is reached, the full amount of business tax will be levied.
2, personal income tax law exemptions
In accordance with the provisions of the current personal income tax law, individuals are exempt from paying personal income tax on the following income:
(1) the provincial people's government, ministries and commissions under the State Council and the People's Liberation Army military and above, as well as foreign organizations, international organizations, issued by the scientific, educational, technological, cultural, health, sports, environmental protection, etc.;
(2) interest on national bonds and financial bonds issued by the state;
(3) subsidies and allowances granted in accordance with uniform state regulations;
(4) welfare payments, pensions, and relief payments;
(5) insurance payouts;
(6) military personnel's transfer and demobilization fees;
(7) (7) Settlement fees, severance pay, retired pay, retired pay, retired pay, and retired living allowance paid to cadres and employees in accordance with the unified regulations of the State;
(8) Income of diplomatic representatives, consular officials and other personnel of embassies and consulates of various countries in China, which shall be exempted from tax in accordance with the provisions of the relevant laws of China;
(9) Income of international conventions to which the Chinese government is a party, and which are exempted from tax as stipulated in the agreements signed by it
(10) Income that has been approved by the financial department of the State Council to be exempt from tax.
In addition, the Individual Income Tax Law stipulates that the following items may be subject to reduced individual income tax upon approval:
(1) Income of disabled, orphaned and elderly persons and martyrs;
(2) Income of major losses due to a serious natural disaster;
(3) Other tax reductions approved by the State Council's financial department.
3. China's Provisional Regulations on Consumption Tax stipulate that taxable consumer goods exported by taxpayers are exempted from consumption tax, except for those products restricted by the state.
(1) Taxable consumer goods exported by production enterprises with export operation rights are exempted from consumption tax according to the actual quantity and amount exported.
(2) Taxable consumer goods exported by processing with supplied materials are exempted from consumption tax.
(3) Consumer goods shipped out of China by foreign contracting companies for use in foreign contracting projects; shipped out of China by enterprises after purchasing domestically for investment in foreign countries; used in foreign repair and fitting business by enterprises undertaking repair and fitting business; sold by foreign ship supply companies and ocean shipping supply companies to foreign ships and ocean liners and received foreign exchange; established with the approval of the State Council and enjoying the right of import and export operation; and exported by Chinese-foreign joint ventures with the right of import and export operation; and exported to foreign countries in the form of consumer goods. The sino-foreign joint ventures approved by the State Council and enjoying the right of import and export operation acquire the domestic taxable consumer goods for self-export, all of which are taxable consumer goods for which the State is authorized to refund and exempt from the consumption tax.
Enterprises producing and selling small cars, cross-country vehicles and minibuses that meet the standards of low-pollution emission limits are entitled to a 30% reduction in consumption tax.
The taxable consumer goods exported by foreign trade enterprises and agents can be refunded the consumption tax already levied.
The number of products sold×applicable tax standard+sales of taxable consumer goods×applicable tax rate
4. The tax exemptions and reductions of value-added tax (VAT) are stipulated by the State Council, and the major items that can be exempted from VAT are as follows:
(1) The sales of self-produced primary agricultural products by the production units and individuals in the agriculture (including planting, breeding, forestry, animal husbandry and aquaculture).
(2) processing of goods for re-export.
(3) the following enterprises (projects) to import the specified equipment for their own use and the technology imported with the equipment in accordance with the contract and equipped with kits and spare parts:
firstly, the state encourages and supports the development of foreign-invested projects and domestic investment projects in the total investment in the import of the specified equipment for their own use, unless otherwise specified by the state;
secondly, the enterprise for the production of the "National High-tech Product Catalog" listed in the "High-tech Product Catalog". High-tech Product Catalog" listed in the products imported by the enterprise for its own use and in accordance with the contract with the equipment imported technology and ancillary parts, spare parts;
Third, imported by the software enterprises;
Fourth, has been established to encourage the establishment of foreign-invested enterprises in category B and restriction of foreign-invested enterprises, foreign-invested research and development centers, advanced technology and product exports of foreign-invested enterprises of technological innovation within the approved scope of production and operation, in the Within the approved scope of production and operation, the use of own funds other than the total amount of investment imports;
Fifth, foreign-invested research and development centers set up within the total amount of investment imports;
Sixth, in line with the central and western provinces, autonomous regions, municipalities directly under the central government utilization of foreign investment in advantageous industries and projects directory of the advantages of the imported items within the total amount of investment (outside the total amount of investment to use their own funds imports). (Those who import with their own funds outside the total amount of investment can also enjoy certain tax incentives).
(4) The introduction of integrated circuit technology and complete sets of production equipment by integrated circuit manufacturers, and the import of special equipment and instruments for integrated circuits on a single item in accordance with national regulations; and the import of raw materials and consumables for self-use by integrated circuit manufacturers in accordance with national regulations.
(5) Software fees paid abroad by enterprises for the introduction of advanced technologies listed in the National High-tech Product Catalog.
(6) Equipment imported on the basis of loans from foreign governments and international financial organizations.
(7) Contraceptive drugs and appliances.
(8) Antique books acquired from the community.
(9) Scientific research institutes and schools under the state regulations, within reasonable quantities, importing scientific research and teaching supplies that cannot be produced domestically for direct use in scientific research and teaching.
(10) Imported instruments and equipment directly used for agricultural research and testing.
(11) Imported supplies and equipment of foreign governments and international organizations for free assistance.
(12) Natural persons, legal persons and other organizations outside of China donate imported materials directly used for poverty alleviation and charitable causes to the recipients free of charge in accordance with the regulations.
(13) Goods imported for the exclusive use of the disabled in accordance with state regulations.
(14) Items sold by individuals (excluding self-employed persons) for their own use, but excluding motorcycles, automobiles subject to consumption tax, etc. (the above items shall be subject to value-added tax calculated at a rate of 6%).
(15) Sales of grain by state-owned grain purchasing and marketing enterprises undertaking the task of grain collection and storage, sales of grain for military use, disaster relief and rations for reservoir immigrants operated by other grain enterprises, and sales of edible vegetable oils in government reserves.
(16) Military industrial enterprises, enterprises belonging to the military and public security, judicial and other departments and general enterprises to produce the prescribed military and police supplies.
(17) Prosthetic limbs, wheelchairs and orthopedic appliances exclusively for the disabled.
(18) Processing and repair and fitting labor provided by individual disabled workers.
(19) Building materials produced from waste residue in accordance with national regulations.
(20) blood stations to supply medical institutions of clinical institutions with blood.
(21) Preparations produced by non-profit medical institutions for their own use. If the income obtained by a for-profit medical institution is directly used for the improvement of medical and health conditions, the preparations produced for self-use are also exempted from value-added tax within three years from the date of its obtaining the registration of practice.
(22) The taxable goods produced by school-run enterprises are used in the teaching and scientific research of the university.
(23) Movie prints sold by movie studios approved and established by the State Council.
(24) Enterprises operating in the recycling of waste materials.
In addition, agricultural production materials such as seeds, seedlings, fodder, agricultural plastic films, agricultural machinery, fertilizers, pesticides, etc., newspapers and periodicals of the ***Production Party and democratic parties, the government, the People's Congress, the Political Consultative Conference, trade unions, the ***Productivist ***Youth League, the Women's Federation, the Xinhua News Agency, and the army, textbooks of students of universities, middle schools, and elementary school, newspapers and magazines published and distributed specially for children and youngsters Newspapers and periodicals, scientific and technological books and periodicals, publications sold by Xinhua bookstores and rural supply and marketing societies below the county, sales of self-developed and produced computer software products and self-produced integrated circuit products by general VAT payers, gold produced by enterprises, school-run enterprises, civil welfare production enterprises, ethnic trade enterprises, etc., can also enjoy certain preferential treatment in terms of VAT (e.g., regular exemption from tax, reduction of tax, or refund after levying first, immediate levy and refund, first levy and then rebate, etc.).
Individual taxpayers whose sales do not reach the threshold set by the Ministry of Finance are exempt from VAT.
Other exemptions and reductions of VAT are on the basis of the State Council's regulations.
If a taxpayer also operates items exempted or reduced from VAT, it shall separately account for the sales of the exempted or reduced items. If the taxpayer does not separately account for its sales on the exempted or reduced basis, the tax authorities will not handle the exemption or reduction.