1. Business tax-exempt items include:

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

(2) 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’ work-study programs.

(5) Agricultural mechanical farming, drainage and irrigation, pest control, agricultural and animal husbandry insurance and related technical training, breeding of poultry, livestock and aquatic animals, and disease prevention and control services.

(6) Ticket sales for cultural activities held by memorial halls, museums, cultural centers, art galleries, exhibition halls, calligraphy and painting academies, libraries, and cultural relics protection units, and the business of holding cultural and religious activities at religious sites.

In addition to these tax-free items, there are also tax exemptions for individuals whose taxable income does not reach the threshold. The threshold for periodic taxation is a monthly turnover of 1,000 to 5,000 yuan; the threshold for pay-per-time taxation is 100 yuan per item (daily). If the threshold is reached, the full amount of business tax will be levied.

2. Statutory tax exemption items for personal income tax

According to the current personal income tax law, the following income obtained by individuals is exempt from personal income tax:

(1) Province Prizes in science, education, technology, culture, health, sports, environmental protection, etc. awarded by the People's Government at or above level, ministries and commissions of the State Council, units of the Chinese People's Liberation Army or above, as well as foreign organizations and international organizations;

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

(3) Subsidies and allowances issued in accordance with unified national regulations;

(4) Welfare fees, pensions, and relief funds;

(5) Insurance compensation;

(6) Military personnel’s transfer fee and demobilization fee;

(7) Payment to cadres and employees in accordance with unified national regulations Settlement allowance, severance pay, retirement pay, retirement pay, and retirement living allowance;

(8) Diplomatic representatives, consular officials and others of embassies and consulates of various countries in my country who should be exempted from tax in accordance with the relevant laws of China Income of personnel;

(9) Income that is tax-free under international conventions and agreements signed by the Chinese government;

(10) Tax-free income approved by the finance department of the State Council.

In addition, the Personal Income Tax Law stipulates that the following items can be exempted from personal income tax upon approval:

(1) Income of disabled, orphaned and elderly people and martyrs;

( 2) Heavy losses caused by serious natural disasters;

(3) Other tax reductions approved by the financial department of the State Council.

3. my country’s Interim Regulations on Consumption Tax stipulate that taxable consumer goods exported by taxpayers, except for products restricted by the state, are exempt from consumption tax. Mainly include:

(1) Taxable consumer goods self-exported by manufacturing enterprises with export operation rights are exempt from consumption tax based on their actual export quantity and amount.

(2) Taxable consumer goods that are processed with supplied materials and re-exported are exempt from consumption tax.

(3) Foreign contracting engineering companies transport overseas for overseas contracting projects; enterprises transport overseas after domestic procurement as overseas investment; enterprises undertaking repair and repair business overseas use it For foreign handling and repair business; foreign ship supply companies and ocean shipping supply companies sell to foreign ships and ocean-going international ships and collect foreign exchange; Sino-foreign joint ventures established with the approval of the State Council and enjoying the right to operate import and export acquire domestically produced taxable goods for self-operated exports All consumer goods are taxable consumer goods that are specifically allowed to be refunded and exempted from consumption tax by the state.

Enterprises that produce and sell cars, off-road vehicles and minibuses that meet low-pollution emission limits can enjoy a 30% reduction in consumption tax.

For taxable consumer goods exported by foreign trade enterprises or exported by agents, the consumption tax already collected can be refunded.

Product sales quantity The main items are as follows:

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

(2) Goods processed with supplied materials and re-exported.

(3) The following enterprises (projects) import stipulated self-use equipment and the technology and equipment kits and spare parts imported along with the equipment according to the contract:

First, the state encourages and supports development For foreign-invested projects and domestic investment projects, the stipulated self-use equipment shall be imported within the total investment amount, unless otherwise stipulated by the state;

Secondly, the enterprise shall produce products listed in the "National High-tech Product Catalog" Products are imported for self-use equipment specified in the regulations and technology, accessories and spare parts imported along with the equipment in accordance with the contract;

Third, software companies import;

Fourth, incentives that have been established Category and Restricted Category B foreign-invested enterprises, foreign investment research and development centers, advanced technology and product export-oriented foreign-invested enterprises, within the approved production and business scope, using self-owned funds other than the total investment to import; < /p>

Fifth, the research and development center established by foreign investment shall be imported within the total investment;

Sixth, it shall comply with the catalog of advantageous industries and advantageous projects utilizing foreign investment in the central and western provinces, autonomous regions, and municipalities directly under the Central Government. Projects imported within the total investment amount (those who use their own funds to import in addition to the total investment amount can also enjoy certain tax preferences).

(4) Integrated circuit manufacturing enterprises introduce integrated circuit technology and complete sets of production equipment, and individually import integrated circuit special equipment and instruments that comply with national regulations; and integrated circuit manufacturing enterprises that comply with national regulations import raw materials for their own use , consumables.

(5) Software fees paid by enterprises to overseas companies for the introduction of advanced technologies listed in the "National High-tech Product Catalog".

(6) Use equipment imported on the basis of loans from foreign governments and international financial organizations.

(7) Contraceptives and appliances.

(8) Old books purchased from the public.

(9) Scientific research institutions and schools prescribed by the state, within a reasonable quantity range, import scientific research and teaching supplies that cannot be produced domestically, and use them directly for scientific research and teaching.

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

(11) Imported materials and equipment provided with free assistance from foreign governments and international organizations.

(12) Natural persons, legal persons and other organizations outside China may donate imported materials directly used for poverty alleviation and charity to recipients free of charge in accordance with regulations.

(13) Imported items for disabled people that comply with national regulations.

(14) Used items sold by individuals (excluding self-employed persons), but excluding motorcycles, cars that are subject to consumption tax, etc. (the above items should be calculated and paid at a 6% tax rate VAT).

(15) Grain sold by state-owned grain purchasing and marketing enterprises responsible for grain procurement and storage, military grain, disaster relief grain and reservoir immigration rations operated by other grain enterprises, and edible vegetable oil stored by the government.

(16) Specified military and police supplies produced by military industrial enterprises, enterprises affiliated with the military, public security, judicial and other departments, and general enterprises.

(17) Prostheses, wheelchairs, and orthotics specially used by disabled people.

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

(19) Building materials products produced from waste residue that comply with national regulations.

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

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

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

(23) Movie copies sold by film studios established with the approval of the State Council.

(24) Waste material recycling business enterprise.

In addition, seeds, seedlings, feed, agricultural plastic films, agricultural machinery, chemical fertilizers, pesticides and other agricultural production materials, the Communist Party and the Democratic Party, the government, the People's Congress, the Political Consultative Conference, Newspapers and periodicals of trade unions, the Communist Youth League, Women's Federation, Xinhua News Agency, and the military, textbooks for university, middle school, and primary school students, newspapers and periodicals specially published and distributed for children and adolescents, scientific and technical books, and Xinhua Bookstores below the county level and publications sold by rural supply and marketing cooperatives, general VAT taxpayers selling self-developed and produced computer software products, self-produced integrated circuit products, gold produced by enterprises, school-run enterprises, civil affairs welfare production enterprises, ethnic trading enterprises, etc. , you can also enjoy certain preferential treatment in terms of value-added tax (such as regular tax exemptions, tax reductions, tax first and then refund, tax first and then refund, first tax then refund, etc.).

Individual taxpayers whose sales do not reach the threshold stipulated by the Ministry of Finance can be exempted from VAT.

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

If a taxpayer also engages in items that are exempt from or reduced from VAT, the sales of the items that are exempt from or reduced from VAT should be separately accounted for.

If taxpayers do not separately calculate their sales based on tax exemptions and tax reductions, the tax authorities will not apply for tax exemptions or tax reductions.