1. The tax exemptions for business tax are:
(1) childcare services, marriage introduction, and funeral services provided by childcare centers, kindergartens, nursing homes, and welfare institutions for the disabled;
(2) labor services provided by individuals with disabilities;
(3) healthcare services provided by hospitals, clinics, and other medical institutions;
(4) Educational labor services provided by schools and other educational institutions, labor services provided by students working and studying;
(5) Agricultural mechanic plowing, drainage and irrigation, pest control, agricultural and animal husbandry insurance, as well as the related technical training, poultry, livestock, aquatic animals, breeding and disease prevention and control business;
(6) Memorial halls, museums, cultural centers, art galleries, exhibition halls, Painting and Calligraphy Institute, libraries, cultural relics protection units to organize cultural activities sold tickets business, religious places to organize cultural and religious activities business.
2. In accordance with the current Individual Income Tax Law, individuals are exempted from paying individual income tax on the following incomes:
(1) prizes awarded by the provincial people's governments, ministries and commissions of the State Council, and the People's Liberation Army (PLA) military and above, as well as prizes awarded by foreign organizations and international organizations in the fields of science, education, technology, culture, health, sports, and environmental protection, etc.
(2) prizes issued by the People's Liberation Army (PLA) military and above;
(2) Interest on national bonds and financial bonds issued by the State;
(3) Subsidies and allowances granted in accordance with the unified provisions of the State;
(4) Welfare payments, pensions, and relief funds;
(5) Insurance payouts;
(6) Transition and demobilization fees for military personnel;
(7) Settlement fees for cadres and employees, in accordance with the unified provisions of the State. (7) Settlement fees, retirement fees, retired pay, retired pay, retired pay, and retired living allowance for cadres and employees;
(8) Income of diplomatic representatives, consular officials and other personnel of embassies and consulates of various countries in China, which shall be exempted from taxation in accordance with the provisions of the relevant laws of China;
(9) Income exempted from taxation as stipulated in the international conventions and agreements entered into by the Chinese government;
(10) Income approved by the financial department of the State Council for exemption from taxation;
( (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 can be subject to reduced individual income tax upon approval:
(1) Income of the disabled, orphans and martyred relatives;
(2) Income that has suffered major losses due to serious natural disasters;
(3) Other items that have been approved by the financial department of the State Council for tax reduction.
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. The main ones are:
(1) taxable consumer goods exported by production enterprises with the right of export operation are exempted from consumption tax according to the actual quantity and amount exported;
(2) taxable consumer goods re-exported by processing with supplied materials are exempted from consumption tax;
(3) those shipped out by foreign-contracting companies for use in foreign-contracting projects.
4. The tax exemptions and reductions of value-added tax (VAT) are stipulated by the State Council, and the main items that can be exempted from VAT are as follows:
(1) self-produced primary agricultural products sold by production units and individuals in agriculture (including planting, breeding, forestry, animal husbandry and aquaculture);
(2) goods processed with incoming raw materials and re-exported;
(3) self-consumption products imported by the following enterprises ( Project) imported equipment for their own use and imported in accordance with the contract with the equipment imported technology and equipment kits, spare parts:
One, the state to encourage and support the development of foreign investment projects and domestic investment projects within the total investment in the import of equipment for their own use, unless otherwise specified by the state;
Second, the enterprise for the production of "high-tech product catalogs" in the products listed in the "national high-tech catalogs" and Imported equipment for self-use and imported in accordance with the contract with the equipment imported technology and ancillary parts, spare parts;
Third, software enterprises imported.
Legal basis: "Chinese People's **** and the State Enterprise Income Tax Law", Article 6
Enterprises in monetary and non-monetary form from various sources of income, for the total income. It includes:
(i) income from the sale of goods;
(ii) income from the provision of labor services;
(iii) income from the transfer of property;
(iv) dividends, bonuses, and other equity investment income;
(v) interest income;
(vi) rental income;
(vii) income from royalties;
(viii) income from donations;
(ix) other income.