Take value-added tax as an example, such as transportation, construction, finance and insurance. Non-taxable items belonging to value-added tax. Taking business tax as an example, commodity transactions are non-taxable items of business tax. (After the transportation industry started to raise business tax in 2009, it changed to pay VAT instead of business tax).
Extended data:
Provisions on non-taxable items of value-added tax:
1. Non-VAT taxable services: refers to the services of transportation, construction, finance and insurance, post and telecommunications, culture, sports, entertainment and service industries that taxpayers engage in and pay business tax.
2. Transfer of intangible assets: refers to the income obtained from the transfer of intangible assets such as patents, non-patented technologies, trademarks, copyrights and land use rights.
Note: After the "VAT reform", the VAT will be calculated according to the VAT taxable services in the transfer of intangible assets such as patents and non-patents, trademarks and copyrights.
Among them, the transfer of ownership or use right of patented or non-patented technology and related services belongs to the "technology transfer service" under the taxable service tax item of "research and development and technical services" of "camp reform".
"R&D services" under the project of "R&D and technical services" refers to the business activities of research and experimental development of new technologies, new products, new processes or new materials and their systems, and the intangible assets independently developed by enterprises belong to this scope.
The business activities of transferring trademarks, goodwill and copyrights belong to the "trademark copyright transfer service" under the taxable service of "cultural and creative services" of "VAT reform".
3. Real estate: refers to the property that cannot be moved or will change its nature and shape after moving, including buildings, structures and other land attachments.
4. Real estate projects under construction: refer to the construction, reconstruction, expansion, repair and decoration projects 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, whether accounted for separately or not, should be regarded as an integral part of buildings or structures, and their input tax shall not be deducted from the output tax.
Its ancillary equipment and supporting facilities refer to: water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire fighting, central air conditioning, elevators, electric power, intelligent building equipment and supporting facilities.
Baidu Encyclopedia-Non-tax Items