(1) Self-produced agricultural products sold by agricultural producers;

(2) Contraceptive drugs and devices;

(3) old books;

(4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

(5) Imported materials and equipment provided free of charge by foreign governments and international organizations;

(six) articles for the disabled directly imported by organizations for the disabled;

(7) selling articles for personal use.

Extended data:

Scope of value-added tax collection

General scope

The scope of taxation of value-added tax includes the sale (including import) of goods and the provision of processing, repair and replacement services. ? [3]?

Special project

Commodity futures (including commodity futures and precious metal futures); -Commodity futures are subject to value-added tax, which is paid in the physical delivery;

The business of selling gold and silver by banks;

Pawnshops sell dead goods;

Consignment business is the business of customers selling consignment goods;

Other units and individuals outside the postal department produce, distribute and sell philatelic products.

Special behavior

Regarded as sales: The following eight acts are regarded as selling goods in the VAT Law, and all of them are subject to VAT.

Entrust the goods to others for sale.

Sell goods on behalf of others

Transferring goods from one place to another (except the same county and city)

Use self-produced or entrusted goods for non-taxable items.

Goods produced, commissioned or purchased are regarded as investments in other units.

Distributing goods produced, processed or purchased to shareholders or investors.

Use the self-produced entrusted goods for employee welfare or personal consumption.

Give the goods produced, processed or purchased to others free of charge.

Baidu Encyclopedia-VAT