Question 1: Under what circumstances can VAT be exempted? 1. The following items are exempted from VAT:

(1) Self-produced agricultural products sold by agricultural producers. Refers to the self-produced agricultural products listed in the "Notes on the Tax Scope of Agricultural Products" sold by units and individuals directly engaged in planting and harvesting plants and raising and fishing animals; The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products produced and processed by the units and individuals that are still listed in the notes, are not within the scope of tax exemption, and value-added tax shall be levied at the prescribed tax rate.

(2) Contraceptive drugs and devices.

(3), antique books. It refers to the old books and old books acquired by the society.

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

(5) imported materials and equipment with free assistance from foreign countries and international organizations.

(6) Equipment imported for processing, assembling and compensation trade.

(7) Articles for the exclusive use of the disabled are directly imported by organizations of the disabled. Specifically, artificial limbs, wheelchairs and orthoses (including upper limb orthoses, lower limb orthoses and scoliosis orthoses) for the disabled are exempt from value-added tax.

(8), disabled individuals provide processing, repair and replacement services, exempt from value-added tax

(9), and sell their own used goods.

1. From January 1, 22, taxpayers selling second-hand goods (including second-hand goods sold by second-hand goods business units and taxable fixed assets used by taxpayers), regardless of whether they are general VAT taxpayers or small-scale taxpayers, or whether they are approved pilot units for second-hand goods adjustment, will be subject to VAT at a rate of 4%, and input tax will not be deducted.

Taxable fixed assets are relative to tax-free fixed assets. Tax-free fixed assets refer to the following conditions: ① goods listed in the catalogue of fixed assets of enterprises; (2) Goods managed by the enterprise according to its fixed assets, which have indeed been used; (3) the sale price does not exceed the original value of the goods.

2. Since January 1, 22, taxpayers have sold their used motor vehicles, motorcycles and yachts that are subject to consumption tax. If the price exceeds the original value, the value-added tax will be levied by half at the rate of 4%; If the selling price does not exceed the original value, the value-added tax shall be exempted. Used motor vehicle business units selling used motor vehicles, motorcycles and yachts will be subject to VAT at a rate of 4%.

2. Goods of agricultural means of production are exempt from value-added tax

(1), agricultural film

(2), nitrogenous fertilizer other than urea, phosphate fertilizer other than diammonium phosphate, potash fertilizer and compound fertilizer with duty-free fertilizer as the main raw material (the cost of duty-free fertilizer used by enterprises to produce compound fertilizer products accounts for more than 7% of all fertilizer costs in raw materials). "Compound fertilizer" refers to the fertilizer with at least two of the three nutrients of nitrogen, phosphorus and potassium processed by chemical method or physical method, including compound fertilizer made by chemical method only and mixed fertilizer made by physical method only (also called mixed fertilizer). Tax administrators should collect and keep relevant information for inspection.

(3) Avermectin, fenpropathrin, chlorothalonil, tribenuron-methyl, bensulfuron-methyl, herbicide, imidacloprid, allethrin, pyridaben, mancozeb, isoprothiolane, trichlorfon, butachlor, acetamiprid, polyoxin, pendimethalin, diazinon and trifluralin. Quizalofop-p-ethyl, jinggangmycin, prochloraz, methomyl, mirex, the nuclear polyhedrosis factor of Helicoverpa armigera, thisulfuron-methyl, cyhalothrin, triazophos, triadimefon, chlorfenapyr, dimehypo, diniconazole, phoxim, bromoxynil octanoate, metolachlor and mixture A.

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

III. VAT exemption policy for sewage treatment fees

Since July 1, 21, sewage treatment fees charged by waterworks (companies) entrusted by * * * competent departments at all levels are exempt from VAT.

iv. VAT exemption policy for rural power grid maintenance fees

The rural power grid maintenance fees (including low-voltage line loss, maintenance fees and electrician expenses) charged by the power supply department to users at the time of charging electricity prices are exempt from VAT.

V. Since October 1, 212, some fresh meat and eggs products will be exempted from value-added tax in circulation.

(1) Some fresh meat and eggs sold by taxpayers engaged in the wholesale and retail of agricultural products are exempt from VAT.

Fresh meat products exempted from VAT refer to pigs, cattle, sheep, chickens, ...... >; >

question 2: what are the common vat exemption items? at present, the preferential policies for vat mainly include direct tax exemption, tax reduction, and refund upon demand. Let me show you some common tax-free items.

Direct tax exemption project

1. Self-produced agricultural products sold by agricultural producers;

2. Contraceptive drugs and devices;

3. Old books: refers to the old books and old books purchased by the society;

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

5. imported materials and equipment with free assistance from foreign countries and international organizations;

6. Direct import of articles for the exclusive use of the disabled by organizations of the disabled;

7. Other individuals sell their own used items;

8. State-owned grain purchasing and selling enterprises that undertake the task of purchasing and storing grain sell grain;

9. Vegetables sold by taxpayers engaged in vegetable wholesale and retail; (Canned vegetables are not exempted) < P > 1. Blood for clinical use supplied by blood stations to medical institutions;

11. preparations produced and used by non-profit medical institutions;

12. preparations produced and used by for-profit medical institutions within 3 years;

13. The internal units of the railway system repair freight cars for this system;

14. heating costs obtained by heating enterprises for individual residents;

15. Rural power grid maintenance fees charged by power supply departments or enterprises to users when charging electricity prices

16. Production and sales of duty-free feed products: single bulk feed, mixed feed, compound feed, compound premix and concentrated feed; (Pet feed is not exempted)

Tax-free items stipulated in the transitional policy of camp reform

(1) Care and education services provided by nurseries and kindergartens.

(2) pension services provided by pension institutions.

(3) parenting services provided by welfare institutions for the disabled.

(4) Marriage introduction service.

(5) Funeral services.

(6) Services provided by disabled persons themselves to the society.

(7) medical services provided by medical institutions.

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

(9) Services provided by students through work-study programs.

(1) Agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training, breeding of poultry, livestock and aquatic animals and disease prevention.

(11) 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.

(12) Ticket revenue of cultural and religious activities held by monasteries, temples, temples and churches.

(13) the * * * 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.

(14) individual transfer of copyright.

(15) individuals sell self-built houses for their own use.

(XVI) before December 31st, 218, the public * * * rental housing management unit will rent the public * * rental housing.

(XVII) the transportation income of Taiwan Province shipping companies and airlines engaged in cross-strait direct sea and air services in the mainland.

(18) direct or indirect international freight forwarding services provided by taxpayers.

(19) the following interest income.

1. Before December 31st, 216, farmers in financial institutions made small loans.

2. National student loans.

3. National debt and local debt.

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.

(2) The cancelled financial institution pays off debts with goods, real estate, intangible assets, securities, bills and other properties.

(XXI) premium income from life insurance products offered by insurance companies for more than one year.

(XXII) Income from the transfer of the following financial commodities.

1. Qualified foreign investors (QFII) entrust 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 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 engage in financial commodity transfer business.

(XXIII) Interest income from financial interbank transactions.

(XXIV) The following conditions are met at the same time ..... > >

question 3: which export enterprises sell the winning mechanical and electrical products for international bidding construction projects financed by international financial organizations or foreign countries, which are not applicable to the VAT exemption policy? Article 16 of the Provisional Regulations of the People's Republic of China on Value-added Tax stipulates: "The following items are exempt from value-added tax: (1) Self-produced agricultural products sold by agricultural producers; (2) Contraceptive drugs and devices; (3) Antique books; (4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching; (five) imported materials and equipment provided free of charge by foreign countries and international organizations; (six) imported equipment for processing, assembling and compensation trade; (seven) the direct import of articles for the exclusive use of the disabled by organizations of the disabled; (eight) the sale of their own used items. In addition to the provisions of the preceding paragraph, the tax exemption and reduction items of value-added tax shall be stipulated by the State Council, and no region or department shall stipulate tax exemption or reduction items. "

Question 4: What conditions are exempt from VAT 1. Tax-free items stipulated in the Provisional Regulations on VAT: 7 items (1) self-produced agricultural products sold by agricultural producers; (2) Contraceptive drugs and appliances; (3) Old books; Antique books refer to ancient books and old books acquired by the society. (4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching; (5) Imported materials and equipment provided free of charge by foreign countries and international organizations; (6) Direct import of articles for the exclusive use of persons with disabilities by organizations of persons with disabilities; (7) Articles sold for one's own use. Articles used by oneself refer to articles used by other individuals themselves. 2. Other tax exemption and exemption items stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China: 15 items (1) Provisions on comprehensive utilization of resources, renewable resources and encouragement of energy conservation and emission reduction ① Self-produced goods exempted from value-added tax (such as reclaimed water; Rubber powder produced with waste tires as all raw materials; Refurbishing tires) ② Services exempted from VAT (such as sewage treatment services); (2) Provisions on preferential treatment of value-added tax for propaganda and cultural undertakings; (3) Taxpayers' production, sales, wholesale and retail of organic fertilizers are exempted from VAT; (4) Financial leasing business; (5) The transfer of taxable goods involved in the transfer of all property rights of enterprises is not subject to VAT. (6) Value-added tax policy for one-time expenses charged by value-added tax payers engaged in public utilities such as heat, electricity, gas and tap water. (7) For the fees charged by taxpayers on behalf of administrative departments, value-added tax will not be levied on those who meet the requirements. (8) The insurance premium charged by the taxpayer to the buyer while selling the goods as an insurance agent, and the vehicle purchase tax and license fee charged by the taxpayer engaged in automobile sales to the buyer on behalf of the buyer shall not be levied as extra-price expenses. (9) Taxpayers who sell software products and collect software installation fees, maintenance fees, training fees and other income together with the sales shall collect VAT in accordance with the relevant provisions on mixed sales of VAT, and can enjoy the policy of refund of VAT on software products upon collection. After the software products are delivered for use, the maintenance, technical service fees and training fees collected on schedule or per time are not subject to VAT. Taxpayers are entrusted to develop software products, and the copyright belongs to the entrusted party, and the value-added tax is not levied if the copyright belongs to the entrusting party or belongs to both parties. (1) Printing enterprises accept the entrustment of publishing units to purchase paper by themselves, print books, newspapers and magazines with uniform serial numbers (CN) and international standard book numbers, and levy value-added tax according to the sales of goods. Printing houses print books, newspapers, magazines and books and newspapers in two ways: ① paper is provided by printing houses, and the tax rate is 13%; (2) the paper is provided by the publishing unit, and the tax rate is 17%; In addition, the printing factory can also print materials, stationery, etc. No matter which side provides the raw materials, the tax rate is 17%. (11) VAT is not levied on the membership fee income collected by VAT taxpayers.

new: it is really necessary for domestic enterprises that meet the specified conditions to import some key parts and raw materials in order to produce listed goods such as large-scale environmental protection and comprehensive utilization equipment supported by the state, and they are exempted from customs duties and import value-added tax

1. Business households below the threshold, 2. Business duty-free goods, and 3. Production duty-free goods. Those who meet the requirements can apply for relief.

Question 5: What are the preferential policies for value-added tax? Article 16 of the Provisional Regulations of the People's Republic of China on Value-added Tax stipulates: "The following items are exempt from value-added tax: (1) self-produced agricultural products sold by agricultural producers; (2) Contraceptive drugs and devices; (3) Antique books; (four) imported instruments directly used for scientific research, scientific experiments and teaching.