What are the VAT preferential policies?

Article 16 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) 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) old books; (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 governments and international organizations; (6) Processing, assembling and compensating imported equipment for trade; (seven) articles for the disabled directly imported by organizations for the disabled; (8) selling articles for personal use. In addition to the provisions of the preceding paragraph, the tax reduction and exemption items of value-added tax shall be stipulated by the State Council, and no region or department may stipulate tax reduction and exemption items. "

According to the provisions of the last article, in order to support the development of certain industries and enterprises, China has formulated some preferential policies for value-added tax, some of which are directly tax-free, and some are levied first and then returned. 1998, this column has specially introduced the preferential policies of value-added tax. In view of the large adjustment of tax policies in recent years, some preferential policies have expired and new preferential policies have been introduced one after another. In order to facilitate taxpayers to understand and master the current preferential policies for value-added tax, the relevant contents are now introduced as follows.

I. Preferential policies for private welfare enterprises and school-run enterprises

(1) Private welfare enterprises. Welfare enterprises run by civil affairs departments, streets and towns account for more than 35% of the enterprise's production staff, and their management system is sound. They have established "four tables and one book", namely, the basic information table of enterprises, the work arrangement table of disabled employees, the salary table of enterprise employees, the profit and tax distribution table and the list of disabled employees, and passed the acceptance of civil affairs and tax departments, and issued social welfare enterprise certificates. According to the different proportion of four disabled persons, the degree of preferential treatment is different: if the four disabled persons account for more than 50% of the production staff of the enterprise, the method of tax refund shall be adopted, and the enterprise shall pay the value-added tax payable to the tax authorities in accordance with the provisions of the tax law, and all the value-added tax paid by the enterprise shall be returned after examination by the tax authorities; If the proportion of disabled people is more than 35% but less than 50%, if the enterprise loses money, it can be refunded in part or in full, and the specific proportion will be subject to no loss. However, the following items of non-governmental welfare enterprises do not enjoy the above tax preferences: non-governmental welfare industrial enterprises produce and sell goods subject to consumption tax, directly sell them to purchased goods and entrust units to process and sell them to foreign trade enterprises or other enterprises for export.

(2) School-run enterprises. The school-run enterprises that can enjoy the following preferential policies must be: first, the school-run enterprises run by general education schools affiliated to the education department, excluding the school-run enterprises run by private employee schools and various adult schools (RTVU, Night University, Polytechnic University, employee schools run by enterprises, etc.). ); Second, it is funded by the school, which is responsible for the management, and the operating income belongs to the school. If the original tax-paying enterprise is transformed into a school-run enterprise, the school shall not enjoy the preferential tax policies for the school-run enterprise if it absorbs the joint venture invested by other units on the basis of the original school-run enterprise, or if the school sublets or contracts the school-run enterprise to other units or individuals for operation. Taxable goods produced by school-run enterprises for teaching and scientific research in our school are exempt from value-added tax after strict examination and confirmation.

Two, artificial limbs, wheelchairs and orthoses for the disabled are exempt from value-added tax. Individuals with disabilities who provide processing, repair and replacement services are exempt from value-added tax.

Three, the state designated enterprises (see finance and taxation. 1994 060 "notice of the Ministry of finance of State Taxation Administration of The People's Republic of China on some tax policies on value-added tax" annex) tea produced and distributed by units exclusively for drinking by ethnic minorities is exempt from value-added tax. Edge-selling tea refers to the pressed tea which is made of black tea, black tea powder, old green tea and green tea, steamed, pressurized, fermented and pressed into different shapes, and sold exclusively to frontier minority areas. This preferential VAT policy will be implemented until the end of 2005.

Four, the waste recycling business units to sell their purchased waste materials are exempt from value-added tax. Waste materials refer to all kinds of waste materials produced in the process of social production and consumption, including all kinds of waste materials after simple processing such as selection and sorting. Products processed and produced with waste materials do not enjoy the VAT exemption policy for waste materials. Waste materials recycling business units shall separately account for waste materials and other commodities. If they cannot be accurately accounted for separately, they shall not enjoy this preferential treatment.

Five, the comprehensive utilization of some resources products shall be exempted from value-added tax. From 200 1 and 1, the following goods are subject to the VAT refund policy: 1. Shale oil and other products produced and processed by using abandoned oil shale from coal mining. 2. Recycled asphalt concrete produced by mixing not less than 30% of waste asphalt concrete into production raw materials. 3. Utilize the electricity generated by municipal solid waste. 4. In the production of raw materials mixed with not less than 30% of coal gangue, stone coal, fly ash, coal-fired boiler bottom slag (excluding blast furnace slag) and other waste residues to produce cement. The following goods are subject to the policy of halving the payable VAT: 1. Electricity generated by coal gangue, coal slime, oil shale and wind power generation. 2. Some new wall materials products.

Six, enterprises with three scraps and inferior firewood as raw materials for the production and processing of comprehensive utilization products, the tax authorities should be implemented before the end of 2005.

Three residues refer to logging residues (branches, treetops, bark, leaves, roots, vines, shrubs, etc.). ); Wood residue (refers to wood cutting); Processing residues (refers to wood boards, slats, wood and bamboo chips, sawdust, broken veneers, wood cores, shavings, wood blocks, scraps, etc.). ).

Sub-small fuelwood includes: sub-processed wood (referring to sub-processed logs with certain utilization value, needles and broad-leaved trees below the lowest grade, and the standards of ZB B68009-89 are implemented in Northeast China and Inner Mongolia, and ZB B68003-86 are implemented in South China and other regions); Small-diameter timber (refers to small wooden strips, pine poles, scaffolding poles, miscellaneous poles, short logs, etc.). Less than 2 meters in length or less than 8 cm in diameter); Fuelwood

Comprehensive utilization products include: 1. Wood bamboo fiber board; 2. Wood and bamboo particleboard; 3. Blockboard 4. Wood chips and bamboo chips; 5. Land plate; 6. Wood textile products; 7. Hydrolyze alcohol; 8. Furfural; 9. Feed yeast; 10. Conifer feed; 1 1. charcoal; 65438+ 13. 14. The square board with a length of less than 2m (excluding 2m) (only refers to the square board made of wood cutting and board processing); 15. Wood, bamboo beads, battens, bamboo toothpicks, small plywood, ash strips, miscellaneous pieces of wood, bark of wood and bamboo, leaf roots, sawdust and their comprehensive utilization products (oxalic acid, sawdust, carbon rods, etc.). ), popsicles and sticks, ice cream spoons, bamboo particle boards and rubber brooms.

However, the above-mentioned preferential treatment does not include the part that enterprises export by themselves or entrust export enterprises and foreign trade enterprises in cities and counties to sell.

Seven, the weapons and their parts, ammunition, military training equipment, military equipment (refers to the loaded people, ordnance equipment, horse fittings) produced by various units of the military system are exempt from value-added tax; The police uniforms produced by quartermaster factories and material supply and marketing units and allocated to the public security system and the national security system are exempt from value-added tax; The cooperation between military factories in the production of military products is exempt from value-added tax; All units in the military system engaged in processing, repairing and replacing weapons and their parts, ammunition, military training equipment and military equipment are exempt from value-added tax.

Military products listed in the military production plan of the military sector and sold to the army, people's armed police force and military factories at military prices are exempt from value-added tax; Weapons and equipment produced and sold by military factories to the public security system, judicial system and national security system are exempt from value-added tax; Military factories provide goods for the production of military products to each other and special non-standard equipment, tools, molds and measuring tools for the production of military products to each other, which are exempt from value-added tax; For military products produced by general industrial enterprises, only guns, guns, mines, bombs, warships, planes, tanks, radars, radio stations, marine diesel engines, sights for various guns and sights are exempted from value-added tax in the assembly enterprises; With the approval of the General Logistics Department and the Commission of Science, Technology and Industry for National Defense, special equipment, instruments and their parts imported by the military and military system units are exempt from import value-added tax. Goods exported by military products and military system units to military factories or departments for allocation shall be exempted from value-added tax in the production process.

Eight, confiscated goods income does not pay value-added tax. The confiscated goods investigated by the penalty-executing departments and units, whether through public auction or sales units designated by the state, or some properties managed by specialized agencies or specialized enterprises, such as gold and silver (excluding gold and silver jewelry), foreign currency, securities and cultural relics that are not prohibited from being exported, are redeemed or purchased by specialized agencies or franchised enterprises, and the value-added tax will not be levied as long as the penalty-executing departments and units turn over the confiscated income in full to the finance.

Nine, the state administrative departments exercise their management functions, and the fee income from issuing licenses, permits and related certificates is not subject to value-added tax.

Ten, the rural power grid maintenance fees charged by rural power management stations to users when collecting electricity prices are exempt from value-added tax.

Eleven, governments at all levels and competent departments entrusted waterworks (companies) to collect sewage treatment fees together with water charges, exempt from value-added tax.

Twelve, taxpayers selling second-hand goods (including second-hand business units selling second-hand goods and taxpayers selling their own taxable fixed assets), the tax rate of 4% reduced by half. Taxpayers selling used motor vehicles, motorcycles and yachts for which consumption tax is levied, if the price exceeds the original value, the value-added tax shall be levied at a reduced rate of 4%; If the selling price does not exceed the original value, the value-added tax shall be exempted. Business units selling used motor vehicles, motorcycles and yachts shall be subject to VAT at a reduced rate of 4%. Units and individual operators selling other fixed assets belonging to the goods they have used are temporarily exempt from VAT.

13.20 10 Before the end of the year, general VAT taxpayers sell their own software products and general VAT taxpayers sell their own integrated circuit products (including monocrystalline silicon wafers). After the value-added tax is levied at the statutory tax rate of 17%, the actual tax burden of value-added tax exceeding 3% will be refunded immediately. The tax refund is used by enterprises to research and develop software products and expand reproduction, and is not regarded as taxable income of enterprise income tax, and enterprise income tax is not levied.

General VAT taxpayers sell imported software after localization transformation such as redesign, improvement and transformation (excluding simple Chinese character processing of imported software), and the software they sell can enjoy the VAT policy of refund upon collection in accordance with the relevant provisions of software products developed and produced by themselves.

Software products exported by enterprises themselves or entrusted or sold to export enterprises are not applicable to the method of immediate refund of value-added tax.

For the self-use equipment required by the recognized software production enterprise, as well as the technology (including software) and accessories and spare parts imported with the equipment according to the contract, it is not necessary to issue a confirmation letter and occupy the total investment. Except for the goods that are not duty-free in the Catalogue of Imported Goods for Foreign Investment Projects and the Catalogue of Imported Goods for Domestic Investment Projects stipulated in the State Council Guofa [1997] No.37, they are exempt from customs duties and import value-added tax.

Integrated circuit manufacturing enterprises that invest more than 8 billion yuan or whose integrated circuit line width is less than 0.25μm are exempt from customs duties and import value-added tax when importing productive raw materials and consumables for their own use.

14. Before the end of 2005, 50% of the goods sold by state-owned civil trade enterprises and supply and marketing cooperative enterprises in ethnic trade counties will be refunded after actually paying the value-added tax; If the ownership nature of the above-mentioned enterprises changes after the restructuring, they can still enjoy this preferential treatment. However, this policy does not apply to the goods exported by the above-mentioned enterprises on their own or by export enterprises and foreign trade enterprises in cities and counties. Goods sold by state-owned ethnic trading enterprises and grass-roots supply and marketing cooperatives below the county level (excluding the county) shall be exempted from value-added tax.

15. Before 2005, the following publications will be subject to the method of VAT collection before return: 1. The organ newspapers and government publications of the production parties and democratic parties at all levels in China; 2 organ newspapers and organ newspapers of the people's governments at all levels; 3. Organs and publications of people's congresses at all levels, CPPCC, trade unions, the Communist Youth League and women's federations; 4. Organ newspapers and organ newspapers of military departments; 5. The six major organs and periodicals of Xinhua News Agency: Reference News, Semimonthly Talk, Hope, Selected References, International Reference and Reference; 6. Textbooks for students in universities, primary and secondary schools and newspapers and periodicals specially published for children; 7. Science and technology books and periodicals. The publishing link is the link where the above-mentioned publications are taxed first and then refunded. Among them, 1-4 items of government newspapers and government publications at all levels, and the scope of VAT collection and refund shall be controlled within one unit.

Before the end of 2005, the publications sold by Xinhua Bookstore and rural supply and marketing cooperatives in counties (including county-level cities) and below the county level will be subject to the method of VAT first collection and then return. The refunded taxes are used exclusively for the construction of distribution outlets and information systems, and are no longer included in the current profits and losses. Xinhua Bookstore at or below the county level includes Xinhua Bookstore at prefecture level and county level, but does not include Xinhua Bookstore at the county level established in the city.

Before 2005, the film copy income sold by the film studios approved by the State Council was exempted from VAT.

Sixteen, state-owned grain purchase and sale enterprises must sell grain at a price. Grain sold by state-owned grain purchasing and selling enterprises that undertake the task of grain purchasing and storage shall be exempted from value-added tax. State-owned grain purchase and sale enterprises exempted from value-added tax shall be examined and determined by the county (city) State Taxation Bureau in conjunction with the finance and grain departments at the same level. The following items operated by other grain enterprises can be exempted from value-added tax: (1) Grain for the army: refers to the grain supplied to the China People's Liberation Army and the Chinese People's Armed Police Force at the military price on the strength of military grain vouchers and military grain supply certificates. (2) Disaster relief food: refers to the food approved by the people's government at or above the county level and supplied to the victims in need at the prescribed sales price with disaster relief food stamps (certificates). (3) Rations for reservoir migrants: refers to the grain supplied to reservoir migrants at the prescribed sales price with the approval of the people's governments at or above the county level. In addition to these three items, all other grains operated by other grain enterprises are subject to VAT. For the business of selling edible vegetable oil, the sales of edible oil reserved by the government are exempt from VAT, and all other edible vegetable oil sales are subject to VAT. State-owned grain enterprises that undertake the task of grain storage, other grain enterprises that operate the above-mentioned tax-free items, and enterprises that have the sales business of edible vegetable oil reserved by the government shall be exempted from tax by the competent tax authorities; No tax exemption shall be granted without the approval of the competent tax authorities.

17. The value-added tax shall be levied by the tax authorities on the reserved materials sold by the State Material Reserve Bureau system, and the tax collected shall be returned by the financial departments to taxpayers.

Eighteen, feed production enterprises, by the provincial tax authorities recognized feed quality testing institutions issued by the feed product certificate, after the approval of the provincial tax authorities, the feed products can be exempted from value-added tax. The scope of duty-free feed products includes:

(a) Single bulk feed. Refers to products or by-products made of animals, plants, microorganisms or minerals. Its scope is limited to bran, distiller's grains, fish meal, forage feed, feed-grade calcium hydrogen phosphate and rapeseed meal, cottonseed meal, sunflower meal, peanut meal and other meal products except soybean meal.

(2) Mixed feed. Refers to the feed composed of more than two kinds of single bulk feed, grain, grain by-products and feed additives in a certain proportion, in which the proportion of single bulk feed, grain and grain by-products is not less than 95%.

(3) compound feed. It refers to the feed that can meet all the nutritional needs of animals (except water) after industrialized production of various feed raw materials according to the nutritional needs of different feeding objects and different feeding objects in their growth and development stages and according to the feed formula.

(4) Composite premix. It refers to the uniform mixture of trace elements (more than 4 kinds) and vitamins (more than 8 kinds) required by the corresponding stage of animal feeding according to the requirements of national standards for feed products, which is composed of any two or more components of trace elements, vitamins, amino acids and non-nutritive additives and carriers or diluents in a certain proportion.

(5) Concentrated feed. Protein, compound premix and minerals are evenly mixed according to a certain proportion.

Nineteen, the following agricultural means of production are exempt from value-added tax.

(1) agricultural film;

(2) Nitrogen 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 in producing compound fertilizer products accounts for more than 70% of the total cost of fertilizer in raw materials). "Compound fertilizer" refers to the chemical fertilizer that at least two of nitrogen, phosphorus and potassium are processed by chemical or physical methods, including compound fertilizer made only by chemical methods and mixed fertilizer made only by physical methods (also called mixed fertilizer).

(3) Avermectin, fenvalerate, chlorothalonil, bensulfuron-methyl, herbicide, imidacloprid, allethrin, pyridaben, mancozeb, isoprothiolane, trichlorfon, butachlor, acetamiprid, polyoxin, pendimethalin, diazinon, trifluralin and beta-cypermethrin. Jinggangmycin, prochloraz, methomyl, diflufenuron, Helicoverpa armigera nuclear polyhedrosis virus, thiosulfuron-methyl, cypermethrin, triazophos, triadimefon, dimehypo, cis-cypermethrin, aldicarb, diniconazole, phoxim, octanoyl bromonitrile, metolachlor, ethyl-ethyl mixture, acetochlor.

(four) wholesale and retail of seeds, seedlings, fertilizers, pesticides and agricultural machinery.

Twenty, the internal units of the railway system are exempt from value-added tax for the business of repairing freight cars for this system.

2 1, from 20065 438+01October 65438+0 to February 3 1 day, 2002, for some CNC machine tool enterprises (see Caishui [20065438+0] No.65438+09.

22. Before the end of 2005, import pets and non-profit species (see Caishui [200 1] 130 "Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Seed Import during the Tenth Five-Year Plan") that are included in the annual import plan and closely related to agricultural and forestry production.

Twenty-three, 200 11October1to 20021February 3 1 "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Ministry of Finance on Finance and Taxation [2001]1. The above-mentioned method of returning after VAT is not applicable to the goods exported or entrusted or sold by the above-mentioned mold enterprises to export enterprises and foreign trade enterprises in cities and counties.

24.200 1, 1 October 1 to February 20021to the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Issue of VAT Refund (Cai Shui [2006 5438+0] 14638).

Twenty-five, the actual tax burden of aircraft maintenance service value-added tax exceeds 6%, which will be refunded immediately by the tax authorities.

Twenty-six, for the logistics economic entities of colleges and universities separated from the former logistics departments of colleges and universities with independent accounting and legal personality, before the end of 2002, the income from providing food, edible vegetable oil, vegetables, meat, poultry, eggs, condiments, tableware and fast food to other colleges and universities in the canteens of colleges and universities shall be exempted from value-added tax.

Twenty-seven, blood stations (approved by the health administrative department of the State Council or the provincial people's government, engaged in collecting and providing blood for clinical use of non-profit public welfare organizations) to supply blood for clinical use to medical institutions shall be exempted from value-added tax.

Twenty-eight, the food sector operating grain subsidies for returning farmland to forests and grasslands, who meet the national standards, mutatis mutandis, "disaster relief food" shall be exempted from value-added tax.

Twenty-nine, the non-profit medical institutions to produce their own preparations, exempt from value-added tax; If the income obtained by for-profit medical institutions is directly used to improve medical and health conditions, the value-added tax on self-produced and self-used preparations shall be exempted within 3 years from the date of obtaining practice registration.