Question 1: Under what circumstances are value-added tax exempt? 1. The following items are exempt from value-added tax: (1) Self-produced agricultural products sold by agricultural producers.

Refers to the self-produced agricultural products listed in the "Notes on the Scope of Taxation of Agricultural Products" sold by units and individuals directly engaged in the planting and harvesting of plants and the raising and fishing of animals; for the purchased agricultural products sold by the above-mentioned units and individuals,

And agricultural products purchased by units and individuals for production, processing and sale are still agricultural products listed in the annotations, which are not exempt from tax exemption and should be levied value-added tax at the prescribed rate.

(2) Contraceptives and appliances.

(3) Old books.

It refers to ancient and second-hand books purchased from the society.

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

(5) Imported materials and equipment provided with free assistance from foreign governments and international organizations.

(6) Imported equipment required for processing with supplied materials, assembly of supplied parts and compensation trade.

(7) Articles intended for use by persons with disabilities are directly imported by organizations of persons with disabilities.

Specifically, it refers to prostheses, wheelchairs, and orthotics (including upper limb orthoses, lower limb orthotics, and scoliosis orthotics) specially designed for disabled people, which are exempt from value-added tax.

(8) Processing, repair and repair services provided by disabled individuals are exempt from value-added tax (9) Used items sold by themselves.

1. From January 1, 2002, taxpayers selling used goods (including sales of used goods by used goods business units and taxpayers selling their own used taxable fixed assets), regardless of whether they are general VAT taxpayers or small-scale taxpayers,

Taxpayers, regardless of whether they are approved second-hand goods transfer pilot units, will be levied half of the value-added tax at a 4% collection rate, and the input tax shall not be deducted.

Taxable fixed assets are relative to tax-free fixed assets. Tax-free fixed assets refer to goods that meet the following conditions at the same time: ① Goods listed in the enterprise’s fixed assets catalog; ② Goods managed by the enterprise as fixed assets and confirmed to have been used; ③ Sales

Goods whose price does not exceed their original value.

2. Starting from January 1, 2002, if taxpayers sell their used motor vehicles, motorcycles, and yachts that are subject to consumption tax, and the selling price exceeds the original value, the value-added tax will be levied at a 4% rate at a half rate;

If the price does not exceed the original value, value-added tax will be exempted.

Used motor vehicle business units selling used motor vehicles, motorcycles, and yachts will be levied half of the value-added tax at a 4% collection rate.

2. Agricultural production materials goods are exempt from value-added tax (1), agricultural film (2), nitrogen fertilizers other than urea, phosphate fertilizers other than diammonium phosphate, potassium fertilizers and compound fertilizers with tax-free chemical fertilizers as the main raw materials for production and sales (

The cost of tax-free fertilizers used by enterprises to produce compound fertilizer products accounts for more than 70% of the total fertilizer costs in raw materials).

"Compound fertilizer" refers to fertilizers with stated amounts of at least two of the three nutrients of nitrogen, phosphorus and potassium that are processed by chemical or physical methods, including compound fertilizers and fertilizers that are only made by chemical methods.

Mixed fertilizers (also called blended fertilizers) made only by physical methods.

Tax administrators should collect and keep relevant information for inspection.

(3) Production and sales of abamectin, penmethrin, chlorothalonil, fenacefen, besulfuron-methyl, mefenacet, imidacloprid, allethrin, pyridaben, mancozeb,

Oryzalin, trichlorfon, butachlor, acetamiprid, polymycin, pendimethalin, diazinon, trifluralin, beta-cypermethrin, acetylpyridinate, methyldodan, methylthiobacterium

Spirit, isosulfate-methyl, chlorpyrifos-methyl, pyrimidinphos-methyl, oxazofop-ethyl, quizalofop-methyl, Jinggangmycin, prochlorpyrifos, methomyl, cyromazine

, Autographa californica nuclear polyhedrosis, thiasulfuron, cyhalothrin, triazophos, triadimefon, insecticide, cypermethrin, cis-cypermethrin, talavicarb, fenconazole, octane

Phosphorus, octanoyl bromoxynil, metolachlor, acetochlor, acetochlor, acephate, atrazine.

(4) Wholesale and retail of seeds, seedlings, fertilizers, pesticides, and agricultural machinery (excluding agricultural machinery accessories).

3. The policy of exempting sewage treatment fees from value-added tax. Starting from July 1, 2001, the sewage treatment fees charged by water plants (companies) entrusted by the competent authorities at all levels with water fees will be exempted from value-added tax.

4. The policy of exempting rural power grid maintenance fees from value-added tax exempts the rural power grid maintenance fees (including low-voltage line losses and maintenance fees and electrician expenses) that the power supply department collects from users when charging electricity prices.

5. Starting from October 1, 2012, some fresh meat and egg products will be exempted from value-added tax in the circulation process.

(1) Some fresh meat and egg products sold by taxpayers engaged in the wholesale and retail of agricultural products are exempt from value-added tax.

Fresh meat products that are exempt from VAT refer to pigs, cattle, sheep, chickens,...>> Question 2: What are the common VAT exemption items? Currently, VAT preferential policies mainly include direct tax exemption,

Tax reduction, immediate refund, etc.