What are the state policy support or tax-exempt programs?

1. The tax-exempted items of 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) 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) Business of tickets sold by memorials, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries, and cultural relics protection units for organizing cultural activities, and business of religious places for organizing cultural and religious activities. In addition to these tax exemptions, there are also tax exemptions for individuals whose taxable income does not reach the threshold. 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. According to the current Individual Income Tax Law, individuals are exempted from paying individual income tax on the following incomes: (1) Provincial people's governments, ministries and commissions under the State Council and the People's Liberation Army, as well as foreign organizations, international organizations, such as scientific, educational, technological, cultural, health, physical education, environmental protection and other prizes issued by the State Council, the People's Liberation Army, as well as foreign organizations, international organizations, and other prizes issued by the People's Liberation Army, the People's Liberation Army, and other organizations. (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 payments; (5) Insurance compensation; (6) Rehabilitation and demobilization fees for military personnel; (7) Settling-in fees, retirement fees, retired pay, retired pay, retired pay, and retired subsistence allowances granted to cadres and workers in accordance with the unified provisions of the state; and (8) Tax-exemptions granted by various countries in accordance with the provisions of relevant laws of the People's Republic of China. (8) Income of diplomatic representatives, consular officials and other personnel of embassies and consulates in China; (9) Income exempted from tax under international conventions and agreements signed by the Chinese government; (10) Income exempted from tax with the approval of the financial department of the State Council. In addition, the Individual Income Tax Law stipulates that the following items may be subject to reduction of individual income tax upon approval: (1) the income of the disabled, orphans and martyrs; (2) the income of those who have suffered great losses due to serious natural disasters; (3) other items subject to reduction of tax upon the approval of the financial department of the State Council. 3, China's Provisional Regulations on Consumption Tax provides that taxpayers export taxable consumer goods, in addition to state-restricted products, exempt from consumption tax. (1) The 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) Consumption tax exemption for taxable consumer goods re-exported by processing with supplied materials. (3) Consumer goods shipped out of the country by a foreign contracting company for use in foreign contracting projects; shipped out of the country by an enterprise after purchasing in the country as an investment in foreign countries; used by an enterprise which undertakes repair and fitting business for foreign countries; sold to foreign ships and ocean liners by foreign ships supplying companies and ocean transportation supplying companies and receiving foreign exchange; and purchased by a Sino-foreign joint venture enterprise which is approved by the State Council and enjoys the right of import and export operation and which has the right of importing and exporting. Enterprises acquiring domestically produced taxable consumer goods for self-export are taxable consumer goods for which the State has authorized refund and exemption of 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. Foreign trade enterprises exporting or acting as agents to export taxable consumer goods can refund the consumption tax already levied. The number of sales of VAT-exempted products×applicable tax standard+sales of taxable consumer goods×applicable tax rate (4) VAT-exempted and tax-reduced items are stipulated by the State Council, and the main items that can be exempted from VAT are as follows: (1) Primary self-produced agricultural products sold by production units and individuals in agriculture (including planting, aquaculture, forestry, pastoralism and aquaculture). (2) Goods re-exported by processing with supplied materials. (3) The following enterprises (projects) imported equipment for their own use and technology imported with the equipment in accordance with the contract and equipped with kits, spare parts: First, the state to encourage and support the development of foreign-invested projects and domestic investment projects within the total amount of investment in the import of equipment for their own use, unless otherwise specified by the state; Second, the enterprise for the production of "National High-tech Product Catalog" of the products listed in the import of equipment for their own use and equipment imported along with the contract, unless otherwise specified by the state. (b) Equipment for self-use and the technology and ancillary and spare parts imported with the equipment in accordance with the contract; (c) Software enterprises; (d) The technological upgrading of already established foreign-invested enterprises of encouraged and restricted category B, foreign-invested research and development centers, and foreign-invested enterprises of advanced technology and product exporting type, which are imported with their own capital other than the total amount of investment within the scope of the approved production and business operation; (e) Research and development centers set up with foreign investment. Fifth, foreign-invested research and development centers imported within the total amount of investment; Sixth, projects in line with the catalog of advantageous industries and advantageous projects for utilizing foreign capital in central and western provinces, autonomous regions and municipalities directly under the central government, imported within the total amount of investment (those who imported with their own funds outside the total amount of investment can also enjoy certain tax concessions). (4) The introduction of integrated circuit technology and complete sets of production equipment by integrated circuit manufacturers, and the single import of integrated circuit special equipment and instruments in line with national regulations; and the import of raw materials and consumables for self-use by integrated circuit manufacturers in line 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 and old books acquired from the society. (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 materials and equipment provided by foreign governments and international organizations for free assistance. (12) Natural persons, legal persons and other organizations outside of China to donate to the recipient in accordance with the provisions of the imported materials directly used for poverty alleviation and charitable causes without compensation. (13) Materials imported for the exclusive use of the disabled in accordance with national regulations. (14) Items sold by individuals (excluding self-employed persons) for their own use, but excluding motorcycles, automobiles on which consumption tax shall be levied, 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 food and rations for reservoir immigrants operated by other grain enterprises, and sales of edible vegetable oils in government reserves. (16) Military and police supplies produced by military industrial enterprises, enterprises belonging to the military and public security and judicial departments, and enterprises in general. (17) Prosthetic limbs, wheelchairs and orthopedic appliances specifically for the use of disabled persons. (18) Processing and repair and fitting services provided by individual disabled workers. (19) Building materials produced by utilizing waste residue in accordance with national regulations. (20) Blood stations supplying clinical blood to medical institutions. (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 to improve the conditions of medical care and health care, the preparations for self-production and self-use shall be exempted from value-added tax within three years from the date of obtaining the registration of the practice of medicine. (22) The taxable goods produced by a school-run enterprise are used in the teaching and scientific research of the school. (23) Movie prints sold by movie studios approved and established by the State Council. (24) Enterprises engaged 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 the democratic parties, the government, the people's congresses, the Political Consultative Conference, the labor unions, the ***Productivist ***Youth League, the Women's Federation, the Xinhua News Agency, the organs and publications of the armed forces, the textbooks of the students of the universities, middle schools and elementary school, newspapers and periodicals published and distributed specially for children and teenagers, scientific and technological books and magazines, publications sold by Xinhua bookstores and rural supply and marketing societies below the county, sales of self-developed computer software products and self-produced integrated circuit products by general taxpayers of value-added tax (VAT), gold produced by enterprises, school-run enterprises, civil welfare production enterprises, ethnic trading enterprises, etc., can also enjoy certain preferential treatment in respect of value-added tax (e.g., regular exemption from tax, tax reduction, or levy and then rebate, levy and then refund, levy and then rebate, etc.). refund after levy, etc.). Individual taxpayers are exempted from VAT if their sales do not reach the threshold set by the Ministry of Finance. Other exemptions and reductions of VAT are provided by the State Council. If a taxpayer engages in a combination of exempted and reduced VAT items, it shall separately account for the sales of the exempted and reduced items. If the taxpayer does not separately account for its sales on the exempted and reduced basis, the tax authorities will not handle the exempted and reduced tax.