Taxation is the most important form and source of revenue for the state (government) public finance. What are the tax exemption policies and what do you know about taxes? What are the preferential policies for VAT reduction and exemption? I have compiled the tax reduction and exemption policies for you in 2017, I hope you like it!
Tax reduction and exemption policies in 2017: Value-added tax preferential policies
1. Tax reduction and exemption items
(1) The following items are exempt from value-added tax:
1. Self-produced agricultural products sold by agricultural producers;
2. Contraceptives and appliances;
3. Old books;
4. Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;
5. Free assistance from foreign governments and international organizations Imported materials and equipment;
6. Directly imported items for use by persons with disabilities by organizations of persons with disabilities;
7. Used items sold by oneself.
(2) Starting from August 1, 1998, the grain sold by state-owned grain purchasing and selling enterprises responsible for grain purchasing and storage shall be exempted from value-added tax. For other grain enterprises operating grain, the following items shall be exempted from value-added tax:
(1) Food for the military;
(2) Disaster relief food;
(3) Reservoir immigration rations.
(3) Starting from August 1, 2001, taxpayers operating the following goods are exempt from value-added tax:
(1) Agricultural film;
(2 ) Production and sales of nitrogen fertilizers, phosphate fertilizers other than diammonium phosphate, and compound fertilizers with duty-free chemical fertilizers as the main raw materials (the cost of duty-free chemical fertilizers used in the production of compound fertilizer products accounts for more than 70% of the total fertilizer costs in the raw materials);
(3) Wholesale and retail of seeds, seedlings, fertilizers, pesticides, and agricultural machinery.
Note: Starting from January 1, 2008, diammonium phosphate products produced and sold by taxpayers are exempt from value-added tax.
(4) Starting from July 1, 2005, the value-added tax on urea products produced and sold by domestic enterprises has been adjusted from levy first and then refund of 50% to temporary exemption from value-added tax.
(5) Starting from July 1, 2007, processing, repair and repair services provided by individuals with disabilities are exempt from value-added tax.
(6) Starting from November 1, 1999, clinical blood supplied by blood stations to medical institutions will be exempt from value-added tax.
(7) Starting from July 10, 2000, preparations produced by non-profit medical institutions for their own use are exempt from value-added tax.
(8) Since June 1, 1994, the code-named reconnaissance and security equipment products developed and produced by the research institutes affiliated to the Ministry of Public Security and the Public Security Reconnaissance and Security Equipment Factory (the newly added parts each year will be reported to the national tax Issued after review and approval by the General Administration) Any sales to the public security, judicial and national security systems will be exempted from value-added tax; sales to other units will be subject to value-added tax in accordance with regulations. Police uniforms produced in labor factories that are sold to the public security, judicial and national security systems are exempt from value-added tax; if they are sold to other units, value-added tax is levied in accordance with regulations.
(9) Starting from January 1, 2001, the business of repairing freight cars for the system by internal units of the railway system will be exempted from value-added tax.
(10) Starting from August 1, 2001, the production and sale of feed products can be exempted from value-added tax. The scope of tax-free feed products includes:
(1) Single bulk feed. Its scope is limited to bran, bran, fish meal, grass feed, feed grade calcium hydrogen phosphate, and meal products other than soybean meal, such as rapeseed meal, cottonseed meal, sunflower meal, and peanut meal.
(2) Mixed feed. It refers to feed that is composed of two or more single bulk feeds, grains, grain by-products and feed additives in a certain proportion, in which the proportion of single bulk feed, grain, and grain by-products is not less than 95%. (3) Compound feed. It refers to the feed that can meet all the nutritional needs (except water) of the feeding animals after industrial production of a variety of feed raw materials according to the feed formula according to the nutritional needs of different feeding objects and different growth and development stages of the feeding objects. (4) Composite premix. Refers to the ability to comprehensively provide trace elements (4 or more) and vitamins (8 or more) required for animal feeding at corresponding stages in accordance with national standards for feed products, consisting of trace elements, vitamins, amino acids and non-nutritional additives. A homogeneous mixture of any two or more components and a carrier or diluent in a certain proportion. (5) Concentrated feed. It refers to a homogeneous mixture prepared in a certain proportion from protein, composite premix and minerals.
(11) Starting from June 1, 2008, taxpayers’ production, sales, wholesale and retail of organic fertilizer products are exempt from value-added tax. Organic fertilizer products refer to organic fertilizers, organic-inorganic compound fertilizers and bio-organic fertilizers.
Product execution standards are: organic fertilizer NY525-2002, organic-inorganic compound fertilizer GB18877-2002, bio-organic fertilizer NY884-2004.
(12) Starting from January 1, 2009, the sales of the following self-produced goods and services will be exempt from value-added tax:
1. Recycled water. Reclaimed water refers to water that is recycled from sewage treatment plant effluent, industrial drainage (mine water), domestic sewage, garbage treatment plant permeate (filtrate) and other water sources, reaches certain water quality standards after appropriate treatment, and is reused within a certain range. resource. Reclaimed water should comply with the relevant provisions of the "Reclaimed Water Quality Standards" (SL368? 2006) of the Ministry of Water Resources.
2. Rubber powder produced from waste tires as all raw materials. Rubber powder should comply with the performance indicators specified in GB/T19208?2008.
3. Retread tires. Retreaded tires should comply with the performance indicators specified in GB7037?2007, GB14646?2007 or HG/T3979?2007, and the carcass of retreaded tires should be 100% from scrap tires.
4. Specific building materials products whose raw materials are blended with waste residue in a proportion of not less than 30%.
Specific building materials products refer to bricks (excluding sintered ordinary bricks), blocks, ceramsite, wall panels, pipes, concrete, mortar, road manhole covers, road guardrails, fireproof materials, refractory materials, and thermal insulation Material, mineral (rock) wool. Waste residue refers to mining and beneficiation waste residue, smelting waste residue, chemical waste residue and other waste residue. The specific scope of waste residue shall be implemented according to Appendix 2 "Catalogue of Waste Residues Enjoying Preferential Value-Added Tax Policies".
5. Sewage treatment services are exempt from value-added tax. Sewage treatment refers to treating sewage (including urban sewage and industrial wastewater) to meet the "Pollution Discharge Standard for Urban Sewage Treatment Plants" (GB18918?2002), or to reach the direct discharge limit in the corresponding national or local water pollutant discharge standards. Value business.
(13) Starting from July 1, 2001, the sewage disposal fees charged by water plants (companies) entrusted by governments and competent departments at all levels along with water fees will be exempted from value-added tax.
(14) Starting from January 1, 1998, rural power management stations will charge users rural power grid maintenance fees (including low-voltage line loss and maintenance fees and electrician expenses) when charging electricity prices. ) provides exemption from VAT.
(15) Starting from August 1, 2001, goods purchased domestically for free aid projects by foreign governments and international organizations are exempt from value-added tax. At the same time, units selling tax-free goods are allowed to transfer tax-free goods to The input tax shall be deducted from the output tax of other goods sold domestically.
(16) Starting from July 1, 2007, taxpayers’ production, sales, wholesale and retail of drip irrigation tape and drip irrigation pipe products are exempt from value-added tax.
Drip irrigation tape and drip irrigation pipe products refer to water tapes and pipes that are specially used for agricultural water-saving drip irrigation systems, have orifices or other outflow devices processed during the manufacturing process, and can discharge water in a drop shape or continuous flow. Plumbing products. Drip irrigation tape and drip irrigation pipe products are produced in accordance with relevant national quality and technical standards and are combined with PVC pipes (main pipes), PE pipes (auxiliary pipes), socket fittings, filters and other components to form a drip irrigation system.
(17) Starting from March 11, 1999, if the goods entrusted to be auctioned by an auction house fall within the scope of tax-free goods, they can be exempted from value-added tax with the approval of the county-level tax authority where the auction house is located.
(18) From January 1, 2009 to December 31, 2013, party newspapers and party publications divested their distribution, printing business and corresponding operating assets into cultural enterprises, and self-registered Income from the distribution and printing of party newspapers and periodicals will be exempt from value-added tax from that date.
(19) From September 12, 2002, gold production and operating units sell gold (excluding the following varieties: fineness is AU9999, AU9995, AU999, AU995; specifications are 50 grams, 100 grams , 1 kg, 3 kg, 12.5 kg of gold (hereinafter referred to as standard gold) and gold ore (including associated gold) are exempt from value-added tax.
When gold exchange member units sell standard gold through the gold exchange (holding the "Gold Transaction Settlement Certificate" issued by the gold exchange), if physical delivery does not occur, value-added tax is exempted; if physical delivery occurs, , the tax authorities will issue special VAT invoices based on the actual transaction price, and implement the policy of refunding VAT immediately upon collection.
(20) Starting from December 1, 2004, small-scale value-added tax taxpayers who purchase tax-controlled cash registers can, after review and approval by the competent tax authorities, purchase tax-controlled cash registers. The special VAT invoice obtained can be used as a credit against the VAT payable for the current period according to the VAT amount indicated on the invoice, or the price indicated on the ordinary invoice obtained from the purchase of a tax-controlled cash register can be calculated according to the following formula. Deductible tax amount: Deductible tax amount = price? (1+17%)? 17%. If the tax payable for the current period is insufficient to be offset, the undeducted portion can continue to be offset in the next period.
(21) The fees paid by value-added tax taxpayers for the first purchase of special equipment for the value-added tax control system (including invoice splitting machines) after December 1, 2011 (inclusive, the same below) can be paid by Special VAT invoices obtained from the purchase of special equipment for the VAT tax control system are fully deductible from the VAT payable (the deduction is the total price and tax). Any insufficient deduction can be carried forward to the next period for further deduction.
The technical maintenance fees paid by value-added tax taxpayers after December 1, 2011 (excluding the technical maintenance fees paid before November 30, 2011) can be paid by the technical maintenance service unit with the certificate issued by the technical maintenance service unit. Technical maintenance fee invoices will be fully deducted from the value-added tax payable. Any insufficient deduction can be carried forward to the next period for further deduction.
(22) Starting from January 1, 2012, vegetables sold by taxpayers engaged in vegetable wholesale and retail are exempt from value-added tax.
(23) Starting from October 1, 2012, taxpayers’ wholesale and retail sales of some fresh meat and egg products are exempt from value-added tax. The tax-free scope of fresh meat includes pigs, cattle, sheep, chickens, ducks, geese and their whole or cut fresh meat, refrigerated or frozen meat, offal, head, tail, bones, hooves, wings, claws and other tissues. Duty-free fresh egg products refer to eggs, duck eggs, and goose eggs, including fresh eggs, refrigerated eggs, and egg liquids, egg yolks, and egg shells that have been broken and separated.
(24) Starting from August 1, 2011, the sales of self-produced construction sand and gravel aggregates produced from construction waste and coal gangue are exempt from value-added tax. The proportion of construction waste and coal gangue in the production of raw materials shall not be less than 90%. Among them, construction sand and gravel aggregate produced from construction waste as raw materials should comply with "Recycled Coarse Aggregate for Concrete" (GB/T 25177?2010) and "Recycled Fine Aggregate for Concrete and Mortar" (GB/T 25176?2010) technical requirements; construction sand and gravel aggregate produced from coal gangue as raw material should comply with "Sand for Construction" (GB/T 14684?2001) and "Pebble and Crushed Stone for Construction" (GB/T 14685?2001 ) technical requirements.
(25) Starting from August 1, 2011, garbage disposal and sludge treatment and disposal services will be exempted from value-added tax. Garbage treatment refers to the business of reducing, recycling and harmless treatment of garbage through landfill, incineration, comprehensive treatment and recycling; sludge treatment and disposal refers to the treatment of sludge generated after sewage treatment Carry out the business of stabilization, reduction and harmless treatment.
II. Items with immediate refund upon collection
(1) Value-added tax on comprehensive resource utilization products and services shall be refunded upon collection
1. Starting from July 1, 2008 , the following self-produced goods are subject to the policy of immediate refund of value-added tax:
(1) High-purity carbon dioxide products produced with industrial waste gas as raw material. High-purity carbon dioxide products should comply with the relevant regulations of GB10621?2006.
(2) Electricity or heat produced by using garbage as fuel includes electricity or heat produced and sold by using biogas generated by garbage fermentation. The proportion of waste consumption in power generation fuel shall not be less than 80%, and production emissions shall meet the standards for the first period of GB13223?2003 or the relevant regulations of GB18485?2001.
The so-called garbage refers to municipal domestic garbage, crop straw, bark waste, sludge, and medical waste.
(3) Shale oil produced from kerogen shale, a waste product associated with the coal mining process.
(4) Recycled asphalt concrete produced from waste asphalt concrete. The proportion of waste asphalt concrete in production raw materials shall not be less than 30%.
(5) For cement produced using the rotary kiln process (including cement clinker, the same below), or for cement produced using the grinding process of purchased cement clinker, the proportion of waste residue blended in the cement production raw materials is not the same. Less than 30%. .
2. Starting from July 1, 2008, 50% of the value-added tax realized on the sales of the following self-produced goods will be refunded immediately after collection:
(1) Retired military propellants are used as the Nitrocellulose powder is produced from raw materials. The proportion of retired military propellant in the production of raw materials shall not be less than 90%.
(2) By-products of desulfurization of flue gas and high-sulfur natural gas produced by coal-fired power plants and various industrial enterprises. By-products refer to gypsum (its calcium sulfate dihydrate content is not less than 85%), sulfuric acid (its concentration is not less than 15%), ammonium sulfate (its total nitrogen content is not less than 18%) and sulfur.
(3) Steam, activated carbon, white carbon black, lactic acid, calcium lactate, and biogas produced from waste distiller's grains and brewing pot water. The proportion of waste distiller's grains and brewing pot water in the production raw materials shall not be less than 80%.
(4) Electricity and heat produced using coal gangue, coal slime, stone coal, and kerogen shale as fuel. The proportion of coal gangue, coal slime, stone coal and kerogen shale in power generation fuel shall not be less than 60%.
(5) Electricity produced by wind power.
(6) Some new wall material products.
The specific scope shall be implemented according to the "Catalogue of New Wall Materials Enjoying Preferential Value-Added Tax Policies" in Appendix 1 of this notice.
3. Starting from August 1, 2011, the following self-produced goods will be subject to a policy of 100% refund of value-added tax upon collection:
(1) Utilization of waste heat in the industrial production process , electricity or heat produced by residual pressure.
(2) Food waste, livestock and poultry manure, rice husks, peanut shells, corn cob oil tea husks, cottonseed husks, leftovers, sub-small fuelwood, oily sewage, organic wastewater, sewage treatment The sludge produced later and the oil sludge (scum) produced during the oil production process in the oil field include electricity, heat and fuel produced by using the biogas produced by the fermentation of the above resources as raw materials. The proportion of the above-mentioned resources in the production of raw materials shall not be less than 80%, of which the proportion of resources using oil sludge (scum) generated in the oil field extraction process to produce fuel shall not be less than 60%.
(3) Dry sludge and fuel produced from sludge produced after sewage treatment. The proportion of the above-mentioned resources in the production raw materials shall not be less than 90%.
(4) Feed grade mixed oil produced from waste animal oil and vegetable oil. Feed grade mixed oil should meet the technical requirements specified in "Feed Grade Mixed Oil" (NY/T 913-2004), and the proportion of the above resources in the production raw materials should not be less than 90%.
(5) Lubricant base oil, gasoline, diesel and other industrial oils produced from recycled waste mineral oil. Production enterprises must obtain a "Hazardous Waste Comprehensive Operation License" and the proportion of the above resources in production raw materials shall not be less than 90%.
(6) Emulsified oil blenders and waterproofing membrane auxiliary materials produced from oil sludge (scum) produced during oil production in oil fields. Production enterprises must obtain a "Hazardous Waste Comprehensive Operation License" and the proportion of the above resources in production raw materials shall not be less than 70%.
(7) Hair made from human hair. More than 90% of the raw materials for production are human hair.
4. Starting from January 1, 2011, the policy of refunding 80% of the value-added tax immediately upon collection will be implemented for the sales of the following self-produced goods: three leftovers, second-smallest fuelwood and crop straw, etc. 3 Wood (bamboo, straw) fiberboard, wood (bamboo, straw) particleboard, blockboard, activated carbon, tannin glue, hydrolyzed alcohol, carbon rods produced from agricultural and forestry residues; boxboard paper produced from Salix salix as raw material.
5. The following self-produced goods are subject to the policy of refunding 50% of the value-added tax upon collection
(1) Starting from January 1, 2011, products produced with bagasse as raw materials Bagasse pulp, bagasse particleboard and various paper products. The proportion of bagasse in production raw materials shall not be less than 70%.
(2) Since August 1, 2011, alumina and activated calcium silicate have been produced using fly ash and coal gangue as raw materials. The proportion of the above-mentioned resources in the production raw materials shall not be less than 25%.
(3) Since August 1, 2011, sludge microbial protein produced from sludge. The proportion of the above-mentioned resources in the production raw materials shall not be less than 90%.
(4) Since August 1, 2011, porcelain insulators and calcined kaolin produced from coal gangue. Among them, the proportion of coal gangue in the raw materials for the production of porcelain insulators is not less than 30%, and the proportion of coal gangue in the raw materials for the production of calcined kaolin is not less than 90%.
(5) Starting from August 1, 2011, waste batteries, waste photosensitive materials, waste color developers, waste catalysts, waste light bulbs (tubes), electrolysis waste, electroplating waste, waste Gold, silver, palladium, rhodium, copper, lead, mercury, tin, bismuth, tellurium, Indium, selenium, and platinum group metals. Enterprises that comprehensively utilize hazardous waste must obtain a "Hazardous Waste Comprehensive Operation Permit." The proportion of the above-mentioned resources in the production raw materials shall not be less than 90%.
(2) Value-added tax on software products can be refunded as soon as it is collected
1. Starting from January 1, 2011, general taxpayers of value-added tax who sell software products developed and produced by themselves, After the value-added tax is levied at a rate of 17%, the portion of the actual tax burden exceeding 3% will be subject to an immediate refund policy.
2. Starting from January 1, 2011, when general taxpayers of value-added tax localize imported software products and then sell them externally, the actual value-added tax will be levied at a rate of 17%. The part with a negative balance of more than 3% will be subject to a tax-and-refund policy.
Localization transformation refers to the redesign, improvement, conversion, etc. of imported software products. Simply converting imported software products into Chinese characters is not included.
(3) The employment quota for the placement of disabled people is immediately refundable after collection
Starting from July 1, 2007, for units that place disabled people, the tax authorities will implement the actual placement based on the unit. The number of disabled persons (the monthly average number of disabled persons accommodated is more than 25% of the total number of active employees, and more than 10 disabled persons are actually accommodated), the method of immediately collecting and refunding value-added tax or reducing business tax is within the limit.
The specific limit of the annual refundable value-added tax or reduced business tax for each disabled person actually placed shall be determined by the tax authorities at or above the county level based on the provincial (including autonomous regions and municipalities directly under the Central Government) applicable to the district and county (including county-level cities and banners) where the unit is located. , The minimum wage standard approved by the people's government of the city under separate state planning shall be determined at 6 times, but the maximum shall not exceed 35,000 yuan per person per year.
3. Items collected according to simplified method
(1) From January 1, 2009, taxpayers selling their own used items shall be subject to the following policies:
1. General taxpayers who sell used fixed assets that are not deductible and have not deducted input tax as stipulated in Article 10 of the Regulations shall be levied value-added tax at a half rate of 4% according to the simplified method.
2. Small-scale taxpayers (except other individuals, the same below) who sell their own used fixed assets are levied a reduced VAT rate of 2%.
(2) Starting from January 1, 2009, taxpayers selling used goods will be levied value-added tax at a 4% collection rate at a half rate according to the simplified method.
The so-called second-hand goods refer to goods with partial use value that enter secondary circulation (including old cars, old motorcycles and old yachts), but do not include items that have been used by yourself.
(3) Starting from January 1, 2009, general taxpayers who sell the following self-produced goods can choose to pay value-added tax at a 6% tax rate according to the simplified method:
1. Electricity produced by small hydropower units at or below the county level. Small hydropower units refer to small hydropower units with an installed capacity of less than 50,000 kilowatts (including 50,000 kilowatts) built by various investment entities.
2. Sand, soil and stone used in construction and production of building materials.
3. Bricks, tiles and lime (excluding clay solid bricks and tiles) continuously produced from sand, soil, stone or other minerals quarried by oneself.
4. Biological products made from microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.
5. Tap water.
6. Commercial concrete (limited to cement concrete produced with cement as raw material).
After a general taxpayer chooses the simplified method to calculate and pay VAT, it cannot be changed within 36 months.
(4) From January 1, 2009, if a general taxpayer sells goods that fall into one of the following circumstances, the value-added tax will be calculated and paid at a 4% collection rate according to the simplified method for the time being:
< p> 1. Consignment shops sell consigned items (including items sold by residents on consignment);2. Pawn shops sell pawned items;
3. Authorized by the State Council or the State Council Duty-free goods sold in duty-free shops approved by the government (Note: abolished from January 1, 2011, Finance and Taxation [2012] No. 39).
(5) Starting from January 1, 2009, value-added tax will be levied on the sales of tap water by water companies that are general taxpayers at a 6% collection rate according to a simple method, and the value-added tax on their purchased tap water shall not be deducted. The VAT amount stated on the tax deduction certificate.
(6) Starting from February 1, 2012, general value-added tax taxpayers who sell their own used fixed assets and fall into the following two situations can be halved according to the simplified method at the 4% tax rate. When collecting value-added tax, special value-added tax invoices are not allowed:?
1. When a taxpayer purchases or makes a fixed asset, he or she is a small-scale taxpayer, and then the fixed asset is sold after being recognized as a general taxpayer. ?
2. A general taxpayer of value-added tax has taxable behavior of collecting value-added tax according to the simplified method, and sells fixed assets that cannot be deducted according to regulations and the input tax has not been deducted. ?
(7) Pharmaceutical business enterprises that are general taxpayers of value-added tax and sell biological products can choose the simplified method to calculate and pay value-added tax based on the sales volume of biological products and a 3% levy rate. If the simplified method is chosen to calculate and pay VAT, the tax calculation method shall not be changed within 36 months.
IV. Threshold
(1) Taxpayers whose sales do not reach the VAT threshold stipulated by the financial and taxation authorities of the State Council shall be exempt from VAT.
(2) The applicable scope of the value-added tax threshold is limited to individuals.
(3) The threshold for VAT in our district:
1. For sales of goods, the threshold is monthly sales of 20,000 yuan;
2. For sales of taxable services, the threshold is 20,000 yuan in monthly sales;
3. For pay-per-time tax, the threshold is 500 yuan per (daily) sales.
>>>More exciting policies on the next page? Replacement of business tax with value-added tax and preferential VAT policies?