1. According to Annex 3 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36): "1. The following items are exempt from value-added tax.

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(thirteen) government funds and administrative fees collected by other units other than administrative units that meet the conditions stipulated in Article 10 of the Pilot Implementation Measures.

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Six, the above-mentioned preferential policies for value-added tax shall be implemented during the pilot period of the reform of the camp, except for projects with a specified time limit and the fifth policy. If the pilot taxpayers have enjoyed business tax concessions in accordance with relevant policies and regulations before being included in the pilot reform of the camp, they will enjoy relevant value-added tax concessions in accordance with these regulations within the term of the remaining preferential tax policies. "

2. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [20 16] No.36), "Unless otherwise specified, the contents specified in the annex of this notice shall be implemented as of May 65438, 2016."