Are the imported materials aided by foreign enterprises free of charge exempt from VAT?

1. Abnormal tax exemption items

(1) Self-produced primary agricultural products sold by units and individuals engaged in planting, aquaculture, forestry, animal husbandry and aquaculture; Farmers' professional cooperatives sell primary agricultural products produced by their members;

(2) Contraceptive drugs and devices;

(3) Old books purchased from the society;

(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;

(six) organizations for the disabled directly import articles for the disabled;

(7) Individuals (excluding individual industrial and commercial households) sell articles for their own use (except yachts, motorcycles and automobiles subject to consumption tax);

(8) Individuals with disabilities provide processing, repair and replacement services;

(9) Grain management enterprises:

State-owned grain purchase and sale enterprises sell grain; Other grain trading enterprises sell military grain, disaster relief grain and reservoir resettlement rations.

(10) Some products for comprehensive utilization of resources;

(1 1) Some agricultural means of production;

(12) Five categories of feed products;

(13) Gold production and business operation units sell gold (excluding standard gold) and gold ore (including associated gold); Imported gold (including standard gold) and gold ore (including associated ore);

(14) Articles for the disabled (artificial limbs, wheelchairs, orthoses);

From (15) 201110, the qualified contract energy management project will be implemented for energy-saving service companies, and the value-added tax goods in the project will be transferred to energy-using enterprises, and the value-added tax will be temporarily exempted.

2. Conventional tax-free items

3. Tax refund (exemption) for export goods

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 6 The state shall equip tax authorities at all levels with modern information technology in a planned way, strengthen the modernization of tax collection and management information systems, and establish and improve information sharing systems between tax authorities and other government administrative organs.

Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the state, truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes.

Article 7 Tax authorities shall widely publicize tax laws and administrative regulations, popularize tax knowledge, and provide tax consultation services for taxpayers free of charge.