What are the main tax exemptions and reductions for VAT?

The tax exemption and reduction items of value-added tax shall be stipulated by the State Council. The main items that can be exempted from VAT are as follows:

First, agricultural production materials such as seeds, seedlings, agricultural plastic films, organic fertilizer products, agricultural machinery, fertilizers, pesticides, feeds and self-produced primary agricultural products sold by agricultural (including planting, aquaculture, forestry, animal husbandry and aquaculture) production units and individuals.

Farmers' professional cooperatives selling agricultural products produced by their members can be regarded as agricultural producers selling their own agricultural products exempt from value-added tax.

Seeds, seedlings, fertilizers, pesticides, agricultural plastic films and agricultural machinery sold by farmers' professional cooperatives to their members may be exempted from value-added tax.

Vegetables and some fresh meat and egg products sold by taxpayers engaged in vegetable wholesale and retail can also be exempted from value-added tax.

2. Processing re-exported goods with supplied materials.

Three, enterprises for the production of products listed in the "National High-tech Products Catalogue" formulated by the Ministry of Science and Technology of China, as well as the designated white equipment and supporting technologies, accessories and spare parts imported with the equipment according to the contract.

Four, foreign governments and international financial organizations loan projects to import equipment for their own use, except for goods listed in the Catalogue of Imported Goods for Foreign Investment Projects that are not duty-free.

5. Software fees paid overseas by enterprises for introducing advanced technologies in the National Catalogue of High-tech Products formulated by the Ministry of Science and Technology of China.

6. Contraceptive drugs and devices.

Seven, buy old books from the society.

Eight, the provisions of the state scientific research institutions and schools (mainly refers to the provincial and ministerial units and institutions of higher learning that implement higher education), for the purpose of scientific research and teaching, import scientific research and teaching supplies that cannot be produced in China or whose performance can not meet the needs within a reasonable range.

Nine, imported instruments and equipment directly used in agricultural scientific research and experiments.

Ten, foreign governments and international organizations free aid and donation of imported materials and equipment, foreign governments and international organizations free aid procurement projects in China.

Eleven, natural persons, legal persons and other organizations outside China will donate the imported materials directly used for poverty alleviation and charity to the donee free of charge.

Twelve, China overseas donors in accordance with the provisions of free donations directly used in various vocational schools, high schools, junior high schools, primary schools and kindergartens teaching instruments, books, materials and general school supplies.

Thirteen, in line with the provisions of the state, the disabled imported goods.

14. Imported duty-free goods sold to duty-free shops by duty-free enterprises approved by the state.

Fifteen, individuals sell their own waste items.

16. Grain sold by state-owned grain purchasing and selling enterprises, military grain, disaster relief grain and reservoir resettlement rations operated by other grain enterprises, and edible vegetable oil reserved by the government.

Seventeen, military enterprises, military, public security, judicial and other departments of the enterprises and general enterprises to produce military and police supplies.

Disabled artificial limbs, wheelchairs and orthotics.

Nineteen, processing, repair and replacement services provided by individual workers with disabilities.

20. The products for comprehensive utilization of resources in these Provisions include reclaimed water for taxpayers' own use, rubber powder produced with waste tires as all production raw materials, retreaded tires, and specific building material products (including bricks, blocks, ceramsite, wallboard, pipes, concrete, mortar, road manhole covers, road guardrails, refractories, refractories, thermal insulation materials, mineral wool and rock wool) in which the proportion of waste residue is not less than 30%.

Twenty-one, garbage, sludge and sewage treatment services. Twenty-two, blood stations supply blood for clinical use to medical institutions.

Preparations produced and used by non-profit medical institutions. If the income obtained by for-profit medical institutions is directly used to improve medical and health conditions, its self-produced and self-used preparations can also be exempted from value-added tax within 3 years from the date of obtaining practice registration.

Twenty-four, small-scale taxpayers export goods, except for goods that are not refunded (exempted) by the state.

Twenty-five, border residents import daily necessities within the prescribed scope through mutual trade, and the daily value of each person is less than 8,000 yuan, which can be exempted from import value-added tax.

From the date of 20 1 1, 12 and 1, the fees paid by VAT taxpayers for purchasing special equipment for VAT tax control system for the first time and the technical maintenance fees paid can be fully deducted from the special VAT invoices obtained by purchasing special equipment for VAT tax control system and the invoices for technical maintenance fees issued by technical maintenance service units respectively, and the insufficient deduction can be carried forward to the next period for further deduction.

In addition, China's * * * production party and democratic parties, the National People's Congress, the Chinese People's Political Consultative Conference, the people's government, trade unions, the * * capitalist youth league, women's federations, science and technology associations, Xinhua News Agency and military departments, newspapers and periodicals specially published for children and the elderly, textbooks for primary and secondary school students, publications in minority languages, books and periodicals in Braille, publications published by publishing units registered in five autonomous regions of Inner Mongolia, Guangxi and Tibet, Ningxia, Xinjiang, Printing and production of other books, newspapers, audio-visual products, and publications in minority languages; publications sold locally by Xinhua Bookstore and rural supply and marketing cooperatives below the county level; publications sold locally by distribution groups established by Xinhua Bookstore and chain enterprises below the county level restructured by Xinhua Bookstore; copies of films sold by film enterprises; software products developed and produced by taxpayers; imported software products after localization; anti-HIV drugs; and edge-selling tea distributed by units that arrange employment for disabled people and designated enterprises. You can also enjoy certain preferential treatment in value-added tax (such as tax refund, tax exemption, tax reduction and refund on demand, etc.). ).

Taxpayers engaged in tax reduction or exemption projects shall separately account for the sales of tax reduction or exemption projects. If a taxpayer does not separately calculate the sales of its tax exemption or reduction items, the tax authorities shall not handle the tax exemption or reduction.