Related contents of 40 projects exempted from value-added tax after the full implementation of the business tax to value-added tax reform in 2016 (1) Child care and education services provided by nurseries and kindergartens.

Nurseries and kindergartens refer to institutions that are established with the approval of the education department at or above the county level and obtain a kindergarten license to provide preschool education for 0-6 years old, including public and private nurseries, kindergartens, preschools, kindergarten classes, nurseries, and kindergartens.

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The value-added tax-free income of public nurseries and kindergartens refers to education fees and childcare fees collected within the fee standards reviewed and approved by the provincial finance department and price department and submitted to the provincial people's government.

The value-added tax-free income of private nurseries and kindergartens refers to the education fees and childcare fees collected within the range of charging standards filed and announced by the relevant local departments.

Charges that exceed the prescribed charging standards, additional fees charged for running experimental classes, special classes, interest classes, etc., as well as sponsorship fees and teaching support fees linked to children's admission to kindergarten, and other income that exceeds the prescribed range are not exempt from value-added tax.

income.

(2) Elderly care services provided by elderly care institutions.

Elderly care institutions refer to various types of elderly care institutions that are established and registered in accordance with the Ministry of Civil Affairs' "Licensing Measures for the Establishment of Elderly Care Institutions" (Ministry of Civil Affairs Order No. 48) to provide centralized residence and care services for the elderly; elderly care services refer to the above-mentioned

Elderly care institutions, in accordance with the provisions of the Ministry of Civil Affairs' "Administrative Measures for Elderly Care Institutions" (Ministry of Civil Affairs Order No. 49), provide life care, rehabilitation care, spiritual comfort, cultural entertainment and other services to the elderly residents.

(3) Nurturing services provided by welfare institutions for persons with disabilities.

(4) Marriage introduction services.

(5) Funeral services.

Funeral services refer to the collection and transportation of corpses (including corpse lifting and disinfection), corpse plastic surgery, corpse embalming, storage (including refrigeration), cremation, and ashes with charging standards determined by local price authorities in conjunction with relevant departments, or subject to government-guided price management

Services such as storage, rental of condolence facilities and equipment, rental and management of tombs.

(6) Services provided by persons with disabilities to society.

(7) Medical services provided by medical institutions.

Medical institutions refer to those that have registered and obtained the "Medical Institution Practice License" in accordance with the provisions of the "Medical Institution Management Regulations" of the State Council (State Council Order No. 149) and the "Implementation Rules of the Medical Institution Management Regulations" of the Ministry of Health (Ministry of Health Order No. 35)

Certificate" institutions, as well as various types of medical institutions at all levels of the military and armed police forces.

Specifically, they include: various types of hospitals at all levels, outpatient departments (institutions), community health service centers (stations), first aid centers (stations), urban and rural health centers, nursing homes (institutions), nursing homes, clinical examination centers, governments at all levels and relevant

Health and epidemic prevention stations (centers for disease control), various specialist disease prevention and treatment stations (institutions) organized by departments, maternal and child health clinics (stations), maternal and infant health care institutions, and child health institutions organized by governments at all levels, blood stations (

blood center) and other medical institutions.

The medical services referred to in this item refer to the medical service guidance prices set by the price authorities above the prefecture (municipal) level in conjunction with the health authorities at the same level and other relevant departments (including government guidance prices and prices determined by the government in accordance with regulations).

(prices determined by negotiation between supply and demand parties, etc.) provide medical patients with various services listed in the "National Medical Service Price Item Specifications", and medical institutions provide health and epidemic prevention and health quarantine services to the society.

(8) Educational services provided by schools engaged in academic education.

1. Academic education refers to the form of education in which educated persons pass the national education examination or other admission methods prescribed by the state, enter schools or other educational institutions approved by relevant state departments, and obtain academic certificates recognized by the state.

Specifically, it includes: (1) Primary education: ordinary primary schools and adult primary schools.

(2) Junior secondary education: ordinary junior high school, vocational junior high school, and adult junior high school.

(3) Senior secondary education: regular high schools, adult high schools and secondary vocational schools (including general technical secondary schools, adult technical secondary schools, vocational high schools and technical schools).

(4) Higher education: general undergraduate and junior college, adult undergraduate and junior college, online undergraduate and junior college, postgraduate (doctoral and master's degree), higher education self-study examination, higher education academic diploma examination.

2. Schools engaged in academic education refer to: (1) Ordinary schools.

(2) Various schools established with the approval of the people’s government at or above the prefecture (municipal) level or the education administrative department of the government at the same level, and whose students’ academic qualifications are recognized by the state.

(3) Technical schools and senior technical schools established with the approval of the human resources and social security administrative departments at or above the provincial level.

(4) Technician colleges established with the approval of the provincial people's government.

The above-mentioned schools include private schools that meet the regulations and engage in academic education, but do not include vocational training institutions and other educational institutions that the state does not recognize academic qualifications.