Non-taxable items refer to items that do not need to be paid for a certain type of tax, that is, items that do not fall within the scope of the tax, rather than items that are subject to tax reduction or exemption.

Take value-added tax as an example. The transportation, construction, finance and insurance industries that are subject to business tax are non-taxable items of value-added tax. Taking business tax as an example, commodity transactions are non-taxable items of business tax. (After the transportation industry started replacing business tax with value-added tax in 2009, it switched to paying value-added tax instead of business tax).

Extended information:

Provisions on non-VAT taxable items:

1. Non-VAT taxable services: refers to the taxpayers’ services that are taxable The transportation industry, construction industry, finance and insurance industry, post and telecommunications industry, culture and sports industry, entertainment industry and service industry labor services that pay business tax.

2. Transfer of intangible assets: refers to the income generated from the transfer of intangible assets such as patent rights, non-patented technologies, trademark rights, copyrights, and land use rights.

Note: After the "VAT to VAT" reform, the transfer of patents and non-patents, trademarks, copyrights, etc. in the transfer of intangible assets will be calculated as VAT taxable services.

Among them, the transfer of ownership or use rights of patented or non-patented technologies and related services belong to the "technology transfer services" under the "R&D and technical services" item of the taxable service tax item of "VAT to VAT" .

"R&D services" under the "R&D and technical services" project refers to the business activities of research and experimental development of new technologies, new products, new processes or new materials and their systems. Enterprises' own intangible research and development Assets fall within this scope.

The business activities of transferring trademarks, goodwill and copyrights belong to the "trademark and copyright transfer services" under the "cultural and creative services" item in the taxable service tax item of the "VAT to VAT" taxable service tax.

3. Real estate: refers to property that cannot be moved or that will cause changes in nature and shape after being moved, including buildings, structures and other land attachments.

4. Real estate construction in progress: refers to the construction, reconstruction, expansion, repair, and decoration of the above-mentioned real estate.

5. Sale of real estate: refers to the act of selling the above-mentioned real estate.

In addition, according to the current tax law, ancillary equipment and supporting facilities based on buildings or structures should be regarded as components of the building or structure regardless of whether they are separately accounted for and accounted for in accounting treatment. , the input tax cannot be deducted from the output tax.

The ancillary equipment and supporting facilities refer to: water supply and drainage, heating, sanitation, ventilation, lighting, communications, gas, fire protection, central air conditioning, elevators, electrical, intelligent building equipment and supporting facilities.

Baidu Encyclopedia-Non-taxable items