Nurseries and kindergartens provide care and education services.
nurseries and kindergartens refer to institutions established with the approval of the education departments at or above the county level, which have obtained the license to run parks and implement preschool education for -6 years old, including public and private nurseries, kindergartens, preschool classes, nursery schools and nursery schools.
The income exempted from value-added tax in public nurseries and kindergartens refers to the education fees and childcare fees collected within the charging standards approved by the provincial finance department and the competent price department and reported to the provincial people's government.
The income exempted from value-added tax in private nurseries and kindergartens refers to the education fees and childcare fees collected within the charging standards reported to the local authorities for the record and publicity.
the fees that exceed the prescribed fees, the additional fees charged on the grounds of running experimental classes, special classes and interest classes, and the income that exceeds the prescribed range, such as sponsorship fees and teaching fees linked to children's admission to the park, are not income exempted from value-added tax.
pension services provided by pension institutions.
The old-age care institutions refer to all kinds of old-age care institutions that are established in accordance with the Measures for the Licensing of the Establishment of Old-age Care Institutions of the Ministry of Civil Affairs (Decree No.48 of the Ministry of Civil Affairs) and registered according to law to provide centralized living and care services for the elderly; Old-age care service refers to the life care, rehabilitation care, spiritual comfort, cultural entertainment and other services provided by the above-mentioned old-age care institutions for the elderly in accordance with the provisions of the Administrative Measures for Old-age Care Institutions of the Ministry of Civil Affairs (Decree No.49 of the Ministry of Civil Affairs).
parenting services provided by welfare institutions for the disabled.
matchmaking service.
funeral service.
Funeral services refer to services such as body pick-up (including corpse lifting and disinfection), body plastic surgery, body preservation, storage (including cold storage), cremation, ashes storage, condolence facilities and equipment rental, grave rental and management, etc., whose charging standards are approved by local price authorities jointly with relevant departments.
services provided by disabled persons themselves to the society.
medical services provided by medical institutions.
Medical institutions refer to institutions that have obtained the Practice License of Medical Institutions through registration according to the Regulations on the Administration of Medical Institutions of the State Council (Order No.149 of the State Council) and the Detailed Rules for the Implementation of the Regulations on the Administration of Medical Institutions of the Ministry of Health (Order No.35 of the Ministry of Health), as well as various medical institutions at all levels of the military and armed police forces. Specifically, it includes: various hospitals at all levels, outpatient departments (institutes), community health service centers (stations), emergency centers (stations), urban and rural health centers, nursing homes (institutes), sanatoriums, clinical inspection centers, health and epidemic prevention stations (centers for disease control) organized by governments at all levels and relevant departments, various specialized disease prevention stations (institutes), maternal and child health centers (stations) organized by governments at all levels, and maternal and child health care.
the medical services referred to in this item refer to the services listed in the national medical service price project specification provided by medical institutions to medical patients according to the medical service guidance prices (including government guidance prices and prices determined by the supply and demand sides through consultation according to regulations) set by the price authorities at or above the prefecture (city) level in conjunction with the health authorities at the same level and other relevant departments, as well as the health and epidemic prevention and quarantine services provided by medical institutions to the society.
educational services provided by schools engaged in academic education.
academic education refers to the educational form in which the educated enter schools or other educational institutions approved by the relevant state departments after passing the national education examination or other admission methods stipulated by the state, 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: general junior high school, vocational junior high school and adult junior high school.
(3) Senior secondary education: ordinary high schools, adult high schools and secondary vocational schools (including ordinary secondary schools, adult secondary schools, vocational high schools and technical schools).
(4) Higher education: general undergraduate, adult undergraduate, online undergraduate, postgraduate (doctor, master), higher education self-study exam, higher education diploma exam.
Schools engaged in academic education refer to:
(1) Ordinary schools.
(2) all kinds of schools established with the approval of the people's governments at or above the prefecture (city) level or the education administrative departments of the governments at the same level, and whose students' academic qualifications are recognized by the state.
(3) Technical schools and senior technical schools approved by the administrative department of human resources and social security at or above the provincial level.
(4) Technician College approved by the provincial people's government.
The above schools all include private schools engaged in academic education that meet the requirements, but do not include educational institutions that are not recognized by the state, such as vocational training institutions.
the income from providing educational services that are exempt from value-added tax refers to the income from providing academic education services to registered students who are included in the prescribed enrollment plan, specifically including the income from tuition fees, accommodation fees, textbook fees, homework fees, examination registration fees, and food expenses from providing catering services in school canteens. Other income, including sponsorship fees and school selection fees charged by schools in various names, does not belong to the scope of exemption from VAT.
The school canteen refers to the school canteen managed in accordance with the Regulations on Hygienic Management of School Canteen and Students' Collective Dining (Order No.14 of the Ministry of Education).
the services provided by students through work-study programs.
Agricultural mechanized tillage, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training, breeding and disease prevention of poultry, livestock and aquatic animals.
agricultural mechanical tillage refers to the business of using agricultural machinery for farming (including tillage, planting, harvesting, threshing, plant protection, etc.) in agriculture, forestry and animal husbandry; Drainage and irrigation refers to the business of irrigation or drainage of farmland; Pest control refers to the business of forecasting and controlling pests and diseases in agriculture, forestry, animal husbandry and fishery; Agriculture and animal husbandry insurance refers to the business of providing insurance for plants and animals planted and raised in farming, aquaculture and animal husbandry; Relevant technical training refers to the technical training business related to agricultural mechanization, irrigation and drainage, pest control and plant protection, and to enable farmers to acquire knowledge of agriculture and animal husbandry insurance; The scope of tax exemption for breeding and disease prevention of poultry, livestock and aquatic animals includes the business of providing medicines and medical appliances related to this service.
the first ticket income obtained by memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries providing cultural and sports services in their own places.
ticket income of cultural and religious activities held by temples, temples, mosques and churches.
government funds and administrative fees collected by other units other than administrative units that meet the conditions stipulated in Article 1 of the Pilot Implementation Measures.
personal transfer of copyright.
individuals sell their own houses.
before December 31, 218, the public * * rental housing management unit rented the public * * rental housing.
The term "public rental housing" refers to the public rental housing that has been incorporated into the development plan and annual plan approved by the people's governments of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans and Xinjiang Production and Construction Corps, and managed in accordance with the Guiding Opinions on Accelerating the Development of Public Rental Housing (Jianbao [21] No.87) and the specific management measures formulated by the municipal and county people's governments.
The transportation income of Taiwan Province shipping companies and airlines engaged in cross-strait direct sea and air services on the mainland.
Taiwan Province shipping company refers to the shipping company that has obtained the "Water Transport Permit between the Two Sides of the Taiwan Province Strait" issued by the Ministry of Transport, and the registered address of the company indicated in the permit is in Taiwan Province.
Taiwan Province Airlines refers to the airlines that have obtained the "business license" issued by the Civil Aviation Administration of China or approved the operation of cross-strait non-scheduled (charter) transportation of passengers, goods and mail in accordance with the provisions of the Cross-Strait Air Transport Agreement and the Supplementary Agreement on Cross-Strait Air Transport, and the registered address of the company is in Taiwan Province.
direct or indirect international freight forwarding services provided by taxpayers.
(1) When a taxpayer provides direct or indirect international freight forwarding services, all the income from international freight forwarding services collected from the entrusting party and the international transportation fees paid to international transportation carriers must be settled through financial institutions.
(2) The freight forwarding services provided by taxpayers for the freight transportation between mainland China, Hongkong, Macau and Taiwan Province shall be implemented with reference to the relevant provisions on international freight forwarding services.
(3) If the entrusting party asks for an invoice, the taxpayer shall issue a general VAT invoice to the entrusting party in full for the income of international freight forwarding services.
the following interest income.
(1) Before December 31, 216, farmers in financial institutions made small loans.
microfinance refers to a single loan with a total loan balance of less than 1, yuan (inclusive).
the term "farmers" refers to those who have lived in the administrative areas of towns (excluding Chengguan Town) for a long time, and also includes those who have lived in the administrative villages under the jurisdiction of Chengguan Town for a long time and those whose household registration is not local but have lived in the local area for more than one year, employees of state-owned farms and rural individual industrial and commercial households. Collective households of state-owned economic organs, organizations, schools, enterprises and institutions located in the administrative areas of townships (excluding Chengguan Town) and within the administrative villages under the jurisdiction of Chengguan Town; Households with local hukou who have gone out with their families to earn a living for more than one year are not farmers, regardless of whether they retain contracted farmland. Taking households as statistical units, farmers can engage in both agricultural production and management and non-agricultural production and management. The judgment of farmers' loans should be based on whether the subject of loans at the time of loan issuance belongs to farmers.
(2) National student loans.
(3) government bonds and local government bonds.
(4) loans from the people's bank of China to financial institutions.
(5) Personal housing loans issued by the housing provident fund management center with the housing provident fund in designated entrusted banks.
(6) Foreign exchange loans granted by financial institutions entrusted by foreign exchange management departments in the course of operating the national foreign exchange reserves.
(7) In the unified borrowing and repayment business, the interest charged by the enterprise group or the core enterprises in the enterprise group and the financial companies affiliated to the group to the enterprise group or the subordinate units within the group is not higher than the loan interest rate paid to financial institutions or the coupon rate level of bonds paid.
If the interest charged by the unified borrower to the fund user is higher than the loan interest rate paid to financial institutions or the coupon rate level of bonds paid, the value-added tax shall be paid in full.
unified borrowing and unified repayment business refers to:
(1) after an enterprise group or a core enterprise in an enterprise group borrows money from a financial institution or issues bonds to obtain funds, it distributes the borrowed funds to subordinate units (including independent accounting units and non-independent accounting units, the same below) and collects the principal and interest from the subordinate units for repayment of the financial institution or the bond purchaser.
(2) after an enterprise group borrows money from a financial institution or issues bonds to foreign countries to obtain funds, the financial company affiliated to the group signs a unified loan contract with the enterprise group or its subordinate units and allocates funds, and collects the principal and interest from the enterprise group or its subordinate units, then transfers them to the enterprise group, and the enterprise group returns the business of the financial institution or the bond purchaser in a unified way.
the cancelled financial institution pays off debts with goods, real estate, intangible assets, securities, bills and other properties.
financial institutions that have been revoked refer to financial institutions that have been revoked by the people's bank of China and the China banking regulatory commission according to law and their branches in various places, including commercial banks, trust and investment companies, finance companies, financial leasing companies, urban credit cooperatives and rural credit cooperatives that have been revoked according to law. Unless otherwise specified, the affiliated enterprises of the revoked financial institution shall not enjoy the VAT exemption policy of the revoked financial institution.
premium income from life insurance products offered by insurance companies for more than one year.
life insurance for more than one year refers to life insurance, pension annuity insurance and health insurance for one year or more, with principal and interest returned.
Life insurance refers to life insurance with life expectancy as the insurance object.
Pension annuity insurance refers to life insurance with the purpose of providing old-age security, taking the survival of the insured as the condition of paying insurance benefits, and paying the survival insurance benefits in installments at agreed time intervals. Endowment annuity insurance shall meet the following conditions at the same time:
(1) The insurance contract stipulates that the age of paying the insured's survival insurance money shall not be less than the retirement age stipulated by the state.
(2) The time interval between two adjacent payments shall not exceed one year.
health insurance refers to life insurance with loss due to health as the condition of paying insurance benefits.
The above-mentioned tax exemption policy is subject to filing management, and the specific filing management measures are implemented in accordance with the Announcement of State Taxation Administration of The People's Republic of China on Relevant Management Issues after the Cancellation of the Examination and Approval Items for Exemption of Business Tax for Returned Life Insurance Products with a Term of Over One Year (State Taxation Administration of The People's Republic of China Announcement No.65, 215).
income from transfer of the following financial commodities.
(1) QFII entrusts domestic companies to engage in securities trading in China.
(2) Hong Kong market investors (including units and individuals) buy and sell A shares listed on Shanghai Stock Exchange through Shanghai-Hong Kong Stock Connect.
(3) Investors in the Hong Kong market (including units and individuals) buy and sell mainland fund shares through mutual recognition of funds.
(4) managers of securities investment funds (closed-end securities investment funds and open-end securities investment funds) use the funds to buy and sell stocks and bonds.
(5) individuals are engaged in financial commodity transfer business.
interest income from financial interbank transactions.
(1) Financial transactions between financial institutions and the People's Bank of China. Include loans from that people's bank of China to general financial institution and rediscounts from the people's bank of China to commercial banks.
(2) interbank business. Capital accounting transactions between different banks and offices within the same banking system.
(3) fund transactions between financial institutions. It refers to the short-term (less than one year including one year) unsecured financing between financial institutions entering the national interbank lending market with the approval of the People's Bank of China through the national unified interbank lending network.
(4) Cash-for-cash business between financial institutions.
Financial institutions refer to:
(1) Banks: including people's banks, commercial banks and policy banks.
(2) credit cooperatives.
(3) Securities companies.
(4) financial leasing companies, securities fund management companies, finance companies, trust and investment companies and securities investment funds.
(5) insurance companies.
(6) Other institutions established with the approval of the People's Bank of China, China Banking Regulatory Commission, China Securities Regulatory Commission and China Insurance Regulatory Commission and engaged in financial and insurance business.
The income (excluding credit rating, consulting, training and other income) obtained by a guarantee institution that meets the following conditions in engaging in SME credit guarantee or re-guarantee business shall be exempted from value-added tax within three years:
(1) It has obtained the business license of financing guarantee institution issued by the regulatory authorities, registered as an enterprise (event) legal person according to law, and its paid-in capital exceeds 2 million yuan.
(2) The average annual guarantee rate shall not exceed 5% of the benchmark interest rate of bank loans for the same period. Average annual guarantee rate = current guarantee fee income/(initial guarantee balance+current increased guarantee amount) ×1%.
(3) It has been operating in compliance for more than 2 years, and the funds are mainly used for