2. Income from production and operation exempted from value-added tax as stipulated by the state.
3, military enterprises (excluding * * civil enterprises that have issued industrial and commercial business licenses) sales of military products revenue.
4, national defense projects, flood control projects (excluding commercial and service facilities), orphanages, homes for the elderly construction land.
5. Other exemptions stipulated by the state.
Legal basis: Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:
(1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this Article, shall pay a tax rate of 17%.
(2) The taxpayer sells or imports the following goods at the tax rate of 13%:
1. cereals and edible vegetable oils; 2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents; 3. Books, newspapers and magazines; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council.