What items are duty-free?

(1) Childcare services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled.

(2) Labor services provided by individuals with disabilities.

(3) Medical services provided by hospitals, clinics and other medical institutions.

(4) Educational services provided by schools and other educational institutions, and labor services provided by students through work-study programs.

(5) Agricultural mechanization, irrigation and drainage, pest control, agricultural insurance and related technical training, poultry, livestock and aquatic animal breeding and disease prevention.

(six) tickets for cultural activities held by memorial halls, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries and cultural relics protection units, and cultural and religious activities held in religious places.

In addition to these tax-free items, there are also individuals whose taxable income has not reached the threshold. The threshold for paying taxes on schedule is monthly turnover 1000 ~ 5000 yuan; The threshold for tax payment by time is the turnover per day 100 yuan. Business tax will be levied in full if it reaches the threshold.

2, personal income tax statutory tax exemption items

According to the current individual income tax law, the following income obtained by individuals shall be exempted from individual income tax:

(1) Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, and foreign and international organizations;

(2) Interest on government bonds and financial bonds issued by the state;

(3) Subsidies and allowances issued in accordance with the unified provisions of the state;

(four) welfare funds, pensions and relief funds;

(5) Insurance compensation.

(6) Military transfer fees and demobilization fees;

(seven) in accordance with the unified provisions of the state to pay the cadres and workers resettlement fees, retirement wages, retirement living expenses;

(eight) the income of diplomatic representatives, consular officials and other embassies and consulates in China personnel who should be exempted from tax according to the relevant laws of China;

(9) Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China;

(10) Income exempted from tax approved by the financial department of the State Council.

In addition, the individual income tax law stipulates that individual income tax can be reduced if the following items are approved:

(1) Income of disabled, lonely and old people and martyrs;

(2) Causing heavy losses due to serious natural disasters;

(three) other tax reduction measures approved by the financial department of the State Council.

3. China's "Provisional Regulations on Consumption Tax" stipulates that taxable consumer goods exported by taxpayers are exempt from consumption tax, except for products restricted by the state. Mainly includes:

(1) Taxable consumer goods exported by production enterprises with export rights can be exempted from consumption tax according to their actual export quantity and amount.

(2) Taxable consumer goods re-exported after processing with supplied materials shall be exempted from consumption tax.

(three) the foreign contracted engineering company is shipped out of the country for foreign contracted projects; As an overseas investment, the enterprise is purchased at home and shipped out of the country; Enterprises undertaking foreign repair and repair business are used for foreign repair business; Ocean shipping supply companies and ocean shipping supply companies sell to ocean shipping and ocean shipping to collect foreign exchange; Domestic taxable consumer goods purchased by Chinese-foreign joint ventures established with the approval of the State Council with the right to operate import and export belong to taxable consumer goods specially returned by the state and exempted from consumption tax.

Enterprises that produce and sell cars, off-road vehicles and passenger cars that meet the low pollution emission limit standards can reduce the consumption tax by 30%.

Taxable consumer goods exported by foreign trade enterprises and exported by agents can be refunded the consumption tax already levied.

Sales amount × applicable tax standard+taxable consumer goods sales amount × applicable tax rate

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

(1) Self-produced primary agricultural products sold by production units and individuals in agriculture (including planting, aquaculture, forestry, animal husbandry and aquaculture).

(2) Processing re-exported goods with supplied materials.

(3) Designated self-use equipment imported by the following enterprises (projects) and technologies, complete sets of equipment and spare parts imported with the equipment according to the contract:

First, foreign-invested projects and domestic-funded projects encouraged and supported by the state import designated self-use equipment within the total investment, unless otherwise stipulated by the state;

Second, according to the contract for the production of products listed in the national high-tech product catalogue, enterprises import specified self-use equipment and technologies, accessories and spare parts imported with the equipment;

Third, software companies import;

Fourth, the technological transformation of established encouraged and restricted B-type foreign-invested enterprises, foreign-invested R&D centers, advanced technology-based and export-oriented foreign-invested enterprises was introduced with its own funds other than the total investment within the approved production and operation scope;

Fifth, R&D centers set up by foreign investors are introduced within the total investment;

Sixth, projects that are in line with the catalogue of advantageous industries and advantageous projects utilizing foreign capital in central and western provinces, autonomous regions and municipalities directly under the Central Government are imported within the total investment (those who use their own funds outside the total investment can also enjoy certain tax concessions).

(4) The import of integrated circuit technology and complete sets of production equipment by integrated circuit production enterprises, and the single import of integrated circuit special equipment and instruments conform to the provisions of the state; And raw materials and consumables imported by integrated circuit manufacturers that meet national regulations.

(5) Software fees paid overseas by enterprises for introducing advanced technologies listed in the National Catalogue of High-tech Products.

(6) Equipment imported with loans from foreign governments and international financial organizations.

(7) Contraceptive drugs and appliances.

(8) Ancient books purchased from the society.

(nine) scientific research institutions and schools designated by the state import a reasonable amount of scientific research and teaching supplies that cannot be produced in China and directly use them for scientific research and teaching.

(10) Imported instruments and equipment directly used for agricultural scientific research and experiments.

(1 1) imported materials and equipment provided by foreign governments and international organizations free of charge.

(12) Natural persons, legal persons and other organizations outside China donated the imported materials directly used for poverty alleviation and charity to the recipients free of charge.

(13) Articles for the disabled imported according to national regulations.

(14) Articles used by individuals (excluding self-employed individuals), but excluding motorcycles and automobiles subject to consumption tax (the above-mentioned articles are subject to VAT at the rate of 6%).

(15) 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.

(16) Regulations on military and police supplies produced by military enterprises, military enterprises, enterprises affiliated to public security and judicial departments and general enterprises.

(17) Disabled artificial limbs, wheelchairs and orthoses.

(18) Processing, repair and replacement services provided by individual disabled workers.

(19) Building materials products produced with waste residue conforming to national regulations.

(20) Blood stations supply blood for clinical institutions of medical institutions.

(2 1) 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.

(22) Taxable goods produced by school-run enterprises are used for teaching and scientific research in our school.

(23) Copies of films sold by film studios approved by the State Council.

(24) Waste materials recycling enterprises.

In addition, agricultural means of production, such as seeds, seedlings, feed, agricultural plastic films, agricultural machinery, fertilizers and pesticides, produce textbooks for the Party and democratic parties, the government, the People's Congress, the Chinese People's Political Consultative Conference, trade unions, the Communist Youth League, women's federations, Xinhua News Agency, military organs and newspapers, and textbooks for students in universities, middle schools and primary schools. Publications sold by Xinhua Bookstore and rural supply and marketing cooperatives below the county level, computer software products developed and produced by general VAT taxpayers, self-produced integrated circuit products, and gold produced by enterprises, school-run enterprises, non-governmental welfare production enterprises and ethnic trade enterprises. And you can also enjoy certain preferential treatment in value-added tax (such as regular tax exemption, tax reduction, tax refund, tax refund, etc.). ).

Individual taxpayers whose sales have not reached the threshold set by the Ministry of Finance may be exempted from VAT.

Other tax reductions and exemptions for value-added tax shall be stipulated by the State Council.

Where a taxpayer concurrently engages in projects exempted from or reduced in value-added tax, it shall separately account for the sales of the projects exempted from or reduced in value-added tax. If the taxpayer does not calculate the sales separately according to the tax exemption or reduction base, the tax authorities shall not handle the tax exemption or reduction.