(1) Care and education services provided by nurseries and kindergartens.
Nurseries and kindergartens refer to institutions that have been established with the approval of the education departments at or above the county level and have obtained the license to run parks to implement preschool education for 0-6 years old, including public and private nurseries, kindergartens, preschool classes, nurseries and kindergartens.
The income of public nurseries and kindergartens exempted from value-added tax refers to the education fees and childcare fees charged within the charging standards approved by the provincial financial department and the competent price department and reported to the provincial people's government for approval.
The income of private nurseries and kindergartens exempted from value-added tax refers to the education fees and childcare fees charged within the scope of the charging standards reported to the relevant local departments for the record and publicity.
Fees that exceed the prescribed fee standards, additional fees charged on the grounds of starting experimental classes, characteristic classes and interest classes, and income beyond the prescribed scope, such as sponsorship fees and teaching fees linked to children's admission to the park, do not belong to income exempted from VAT.
(2) Pension services provided by pension institutions.
Old-age care institutions refer to all kinds of old-age care institutions that are established and registered according to law in accordance with the Measures of the Ministry of Civil Affairs on Licensing the Establishment of Old-age Care Institutions (Decree No.48 of the Ministry of Civil Affairs) and provide centralized life care services for the elderly; Old-age care service refers to the life care, rehabilitation care, spiritual comfort, cultural entertainment and other services provided by the above-mentioned old-age care institutions for the elderly according to the provisions of the Administrative Measures for Old-age Care Institutions of the Ministry of Civil Affairs (Decree No.49 of the Ministry of Civil Affairs).
(3) Childcare services provided by welfare institutions for the disabled.
(4) Marriage introduction service.
(5) Funeral services.
Funeral services refer to the charging standards approved by local price departments in conjunction with relevant departments, or services such as body pick-up (including corpse disinfection), body plastic surgery, body preservation, storage (including refrigeration), cremation, ashes storage, condolence facilities and equipment leasing, grave leasing and management.
(6) Services provided by the disabled themselves for the society.
(7) Medical services provided by medical institutions.
Medical institutions refer to institutions that have obtained the Practice License of Medical Institutions after registration according to the Regulations on the Administration of Medical Institutions of the State Council (OrderNo. 149 of the State Council) and the Detailed Rules for the Implementation of the Regulations on the Administration of Medical Institutions of the Ministry of Health (Order No.35 of the Ministry of Health), as well as various medical institutions at all levels in the military and armed police forces. Specifically, it includes: various hospitals at all levels, outpatient departments (institutes), community health service centers (stations), emergency centers (stations), urban and rural health centers, sanatoriums (institutes), nursing homes, clinical inspection centers, health and epidemic prevention stations (centers for disease control) organized by governments at all levels and relevant departments, various professional disease prevention stations (institutes), maternal and child health centers (stations) organized by governments at all levels, and maternal and child health care.
The term "medical service" as mentioned in this item refers to the medical service guidance price (including the government guidance price and the price determined by the supply and demand sides through consultation according to the regulations) formulated by the price department at or above the base (city) level of medical institutions in conjunction with the health department at the same level and other relevant departments, the services included in the national standard of medical service price items provided for medical patients, and the health, epidemic prevention and quarantine services provided by medical institutions to the society.
(eight) educational services provided by schools engaged in academic education.
1. Academic education refers to the form of education in which the educated enter schools or other educational institutions approved by relevant state departments through national education examinations or other admission methods stipulated by the state and obtain nationally recognized academic certificates. Specifically including:
(1) Primary education: ordinary primary schools and adult primary schools.
(2) Junior secondary education: ordinary junior high schools, vocational junior high schools and adult junior high schools.
(3) Senior secondary education: ordinary high schools, adult high schools and secondary vocational schools (including ordinary secondary schools, adult secondary schools, vocational high schools and technical schools).
(4) Higher education: general undergraduate, adult undergraduate, online undergraduate, postgraduate (doctor, master), higher education self-study exam, higher education diploma exam.
2 schools engaged in academic education refer to:
(1) Ordinary schools.
(2) All kinds of schools established with the approval of the people's government at or above the prefecture (city) level or the education administrative department of the government at the same level and recognized by the state.
(3) Technical schools and senior technical schools approved by the administrative departments of human resources and social security at or above the provincial level.
(4) Technician College approved by the provincial people's government.
The above-mentioned schools all include private schools engaged in academic education that meet the requirements, but do not include vocational training institutions and other educational institutions whose academic qualifications are not recognized by the state.
3. The income from providing educational services exempt from value-added tax refers to the income from providing academic education services to registered students included in the prescribed enrollment plan, including: tuition fees, accommodation fees, textbook fees, homework fees, examination registration fees, meals obtained from providing catering services in school canteens with the approval of relevant departments. Other income, including sponsorship fees and school selection fees charged by schools in various names, does not belong to the scope of exemption from VAT.
School canteen refers to the school canteen managed in accordance with the Regulations on Hygienic Management of School Canteen and Students' Group Dining (OrderNo. 14 of the Ministry of Education).
(9) Services provided by students through work-study programs.
(10) Mechanized farming, irrigation and drainage, pest control, plant protection, agricultural insurance and related technical training services, breeding and disease prevention of poultry, livestock and aquatic animals.
Agricultural machinery farming refers to the business of using agricultural machinery for farming (including farming, planting, harvesting, threshing, plant protection, etc.). ) in agriculture, forestry and animal husbandry; Drainage and irrigation refers to farmland irrigation or drainage business; Pest control refers to the business of forecasting and controlling pests and diseases in agriculture, forestry, animal husbandry and fishery; Agriculture and animal husbandry insurance refers to the business of providing insurance for plants and animals planted and raised in planting, breeding and animal husbandry; Relevant technical training refers to the technical training business related to agricultural mechanization, irrigation and drainage, pest control and plant protection, as well as the training to enable farmers to obtain agricultural and animal husbandry insurance knowledge; The scope of tax exemption for poultry, livestock and aquatic animal breeding and disease prevention includes the business of providing drugs and medical devices related to this service.
(eleven) the first ticket income obtained by memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries in providing cultural and sports services in this place.
(twelve) the ticket income of temples, temples, mosques and churches to hold cultural and religious activities.
(thirteen) government funds and administrative fees collected by other units other than administrative units that meet the conditions stipulated in Article 10 of the Pilot Implementation Measures.
(14) Personal transfer of copyright.
(fifteen) individual sales occupied housing.
(16) The public * * rental housing rented by the public rental housing management unit before 20 18 12 3 1.
Public rental housing refers to the development plan and annual plan of public rental housing approved by the people's governments of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning and Xinjiang Production and Construction Corps, and is managed in accordance with the specific management measures formulated by the Guiding Opinions on Accelerating the Development of Public Rental Housing (Jianbao [2010] No.87) and the people's governments of cities and counties.
(seventeen) the income of Taiwan Province shipping companies and airlines engaged in cross-strait direct navigation and air transport business in the mainland.
Taiwan Province Shipping Company refers to a shipping company that has obtained the Permit for Cross-Strait Waterway Transportation in Taiwan Province Province issued by the Ministry of Transport and registered in Taiwan Province Province.
Taiwan Province Airlines refers to the airlines that have obtained the Business License issued by the Civil Aviation Administration of China, or have been approved to operate cross-strait passenger, cargo and postal irregular (chartered flight) transportation business according to the provisions of the Cross-Strait Air Transport Agreement and the Supplementary Agreement on Cross-Strait Air Transport, and the registered address of the company is in Taiwan Province Province.
(eighteen) direct or indirect international freight forwarding services provided by taxpayers.
1. When taxpayers provide direct or indirect international freight forwarding services, all international freight forwarding business income collected from the entrusting party and international transportation fees paid to international transportation carriers must be settled through financial institutions.
2. The freight forwarding services provided by taxpayers for the transportation of goods between the Mainland and Hongkong, Macao and Taiwan Province Province shall be implemented with reference to the relevant provisions of international freight forwarding services.
3. If the entrusting party asks for an invoice, the taxpayer shall issue a general VAT invoice to the entrusting party in full for the income of international freight forwarding services.
(nineteen) the following interest income.
Before1.20161231,farmers in financial institutions made small loans.
Microfinance refers to a loan whose total balance of a single loan is less than 654.38+10,000 yuan (inclusive).
The term "farmers" as mentioned in these Measures refers to families who have lived in the administrative area of towns (excluding Chengguan Town) for a long time (more than one year), including families who have lived in the administrative villages under the jurisdiction of Chengguan Town for a long time and families whose household registration is not local but have lived in the local area for more than one year, state-owned farm workers and rural individual industrial and commercial households. Collective households of state-owned economic organs, organizations, schools, enterprises and institutions located in the administrative areas of townships (excluding Chengguan Town) and administrative villages under the jurisdiction of Chengguan Town; Local registered households who have gone out with their families to make a living for more than one year are not farmers, whether they keep contracted farmland or not. Farmers can engage in agricultural production and management, and they can also engage in non-agricultural production and management with households as statistical units. The judgment of farmers' loans should be based on whether the loan subject belongs to farmers at the time of loan issuance.
2. National student loans.
3. National bonds and local government bonds.
4. Loans from the People's Bank of China to financial institutions.
5. The housing provident fund management center issues individual housing loans with the housing provident fund at the designated entrusted bank.
6. Foreign exchange loans granted by financial institutions entrusted by foreign exchange management departments in the course of engaging in the operation of national foreign exchange reserves.
7. In the unified borrowing and unified repayment business, the interest charged by the enterprise group or the core enterprises within the enterprise group and the financial companies affiliated to the group to the subordinate units within the enterprise group is not higher than the loan interest rate paid to financial institutions or the coupon rate level of bonds paid.
If the interest charged by the unified borrower to the fund user is higher than the loan interest rate paid to the financial institution or the coupon rate level of the bonds paid, the value-added tax shall be paid in full.
Unified borrowing and unified return business refers to:
(1) After an enterprise group or a core enterprise in an enterprise group borrows money from a financial institution or issues bonds to foreign countries to obtain funds, it distributes the borrowed funds to subordinate units (including independent accounting units and non-independent accounting units, the same below), and collects the repayment of the principal and interest of the financial institution or bond purchaser from the subordinate units.
(2) After an enterprise group borrows money from a financial institution or issues bonds abroad to obtain funds, the financial company to which the group belongs signs a unified loan contract with the enterprise group or its subordinate units and allocates funds, and after collecting principal and interest from the enterprise group or its subordinate units, it is transferred to the enterprise group, and the enterprise group uniformly returns the business of the financial institution or the bond purchaser.
(20) The cancelled financial institution pays off debts with goods, real estate, intangible assets, securities, bills and other properties. Revoked financial institutions refer to financial institutions and their branches in various places that have been revoked according to law by the People's Bank of China and China Banking Regulatory Commission, including commercial banks, trust and investment companies, finance companies, financial leasing companies, urban credit cooperatives and rural credit cooperatives that have been revoked according to law. Unless otherwise stipulated, the affiliated enterprises of the revoked financial institution shall not enjoy the VAT exemption policy of the revoked financial institution.
(twenty-one) the premium income obtained by an insurance company from operating life insurance products for more than one year.
Life insurance for more than one year refers to life insurance, pension insurance and health insurance with an insurance period of more than one year.
Life insurance refers to life insurance with life expectancy as the subject matter of insurance.
Old-age annuity insurance refers to the life insurance which aims at old-age security and pays the living insurance money in installments at agreed time intervals on the condition of the insured's survival. Endowment annuity insurance shall meet the following conditions at the same time:
1. The insurance contract stipulates that the payment age of the insured's survival insurance money shall not be lower than the retirement age stipulated by the state.
2. The time interval between two adjacent payments shall not exceed one year.
Health insurance refers to personal insurance with losses caused by health reasons as the condition of paying insurance benefits.
The above-mentioned tax exemption policy is subject to filing management, and the specific filing management measures shall be implemented in accordance with the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Management Issues after Cancellation of Business Tax Exemption for Returned Life Insurance Products for More than One Year (State Taxation Administration of The People's Republic of China Announcement No.65, No.2015).
(twenty-two) the following financial commodity transfer income.
1. Qualified Foreign Investors (QFII) entrust domestic companies to engage in securities trading business in China.
2. Hong Kong market investors (including units and individuals) buy and sell A shares listed on the Shanghai Stock Exchange through Shanghai-Hong Kong Stock Connect.
3. Mutual recognition of Hong Kong market investors (including units and individuals) buying and selling mainland fund shares through funds.
4. Managers of securities investment funds (closed-end securities investment funds and open-end securities investment funds) use funds to buy and sell stocks and bonds.
5. Individuals engaged in financial commodity transfer business.
(23) Interest income from financial interbank transactions.
1. Capital transactions between financial institutions and the People's Bank of China. Include loans from that people's bank of China to general financial institution and rediscounts from the people's bank of China to commercial banks.
2. Inter-bank transactions. Capital accounting transactions between different banks and offices in the same banking system.
3. Capital transactions between financial institutions. It refers to the short-term (including one year) unsecured financing between financial institutions that enter the national interbank lending market through the national unified interbank lending network with the approval of the People's Bank of China.
4. Cash transfer business between financial institutions.
Financial institutions refer to:
(1) Banks: including people's banks, commercial banks and policy banks.
(2) Credit cooperatives.
(3) Securities companies.
(4) Financial leasing companies, securities fund management companies, finance companies, trust and investment companies and securities investment funds.
(5) insurance companies.
(6) Other institutions engaged in financial and insurance business established with the approval of the People's Bank of China, China Banking Regulatory Commission, China Securities Regulatory Commission and China Insurance Regulatory Commission.
(twenty-four) the income (excluding credit rating, consulting, training and other income) obtained by a guarantee institution that meets the following conditions from engaging in credit guarantee or re-guarantee business of small and medium-sized enterprises shall be exempted from value-added tax within 3 years:
1. obtained the business license of financing guarantee institution issued by the regulatory authorities, registered as an enterprise (enterprise) legal person according to law, and paid-in capital exceeded 20 million yuan.
2. The annual average guaranteed interest rate shall not exceed 50% of the benchmark interest rate of bank loans in the same period. Average annual guarantee rate = guarantee fee income in this period/(initial guarantee balance+increased guarantee amount in this period) × 100%.
3. It has been operating in compliance for more than 2 years, and the funds are mainly used for guarantee business. It has a sound internal management system and the ability to provide guarantees for small and medium-sized enterprises, outstanding business performance, and a sound mechanism for pre-evaluation, in-process monitoring, post-event recovery and disposal of insured projects.
4. Within two years, the accumulated secured loans for small and medium-sized enterprises account for more than 80% of their total secured business, and the accumulated single secured loans with the amount of less than 8 million yuan account for more than 50% of their total secured business.
5. The balance of guarantee provided to a single insured enterprise shall not exceed 65,438+00% of the total paid-in capital of the guarantee institution, and the average amount of single guarantee liability shall not exceed 30 million yuan.
6. The balance of guarantee liability shall not be less than 3 times of its net assets, and the payout ratio shall not exceed 2%.
Guarantee institutions are subject to filing management and are exempt from VAT policy. Eligible guarantee institutions should go to the local county (city) competent tax authorities and the management department of small and medium-sized enterprises at the same level to perform the prescribed filing procedures, and enjoy the 3-year VAT exemption policy from the date of completing the filing procedures. After the 3-year tax exemption expires, eligible guarantee institutions can continue to enjoy this policy after going through the filing formalities according to the prescribed procedures.
The specific filing management measures shall be implemented in accordance with the Announcement of State Taxation Administration of The People's Republic of China on Relevant Management Issues after the Cancellation of the Examination and Approval Items of Exemption from Business Tax for SME Credit Guarantee Institutions (State Taxation Administration of The People's Republic of China Announcement No.69, No.2015), in which the filing management department of the tax authorities is uniformly adjusted to the county (city) level State Taxation Bureau.
(twenty-five) the national commodity reserve management unit and its directly affiliated enterprises undertake the task of commodity reserve, and the interest subsidy income and the spread subsidy income obtained from the central or local finance.
The national commodity reserve management unit and its directly affiliated enterprises refer to the commodity reserve enterprises entrusted by the relevant departments of the central, provincial, municipal and county governments (or management units designated by the government) to undertake the task of reserving six kinds of commodities, such as grain (including soybeans), edible oil, cotton, sugar, meat and salt (limited to the central reserve), and collect and sell the above six kinds of reserved commodities according to relevant policies, and obtain financial reserve funds or subsidies. Discount income refers to the discount income obtained by the national commodity reserve management unit and its directly affiliated enterprises from financial institutions to undertake the above-mentioned commodity reserve tasks, and from the central or local financial repayment of loan interest. Spread subsidy income includes sales spread subsidy income and rotation spread subsidy income. Subsidy income of sales price difference refers to the full price difference subsidy income obtained from the central or local finance because the sales income is less than the inventory cost when selling the above-mentioned reserved goods according to the instructions of the central or local government. Rotation spread subsidy income refers to the subsidy income of commodity quality spread obtained from central or local finance by regularly organizing the rotation of policy reserve commodities as required.
(twenty-six) taxpayers provide technology transfer, technology development and related technical consulting and technical services.
1. Technology transfer and technology development refer to the business activities within the scope of "technology transfer" and "research and development services" in the notes on sales services, intangible assets and real estate. Technical consultation refers to providing business activities such as feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report for specific technical projects.
Technical consultation and technical service related to technology transfer and development refers to the technical consultation and technical service provided by the transferor (or the trustee) to help the transferee (or the entrusting party) master the transferred (or entrusted) technology according to the provisions of the technology transfer or development contract, and the prices of this part of technical consultation and technical service shall be issued on the same invoice.
2. Filing procedures. When applying for exemption from value-added tax, pilot taxpayers must hold a written contract for technology transfer and development, go to the provincial science and technology department where the taxpayer is located for identification, and report the relevant written contract and the audit opinion of the science and technology department to the competent tax authorities for future reference.
(twenty-seven) contract energy management services that meet the following conditions:
1. Energy-saving service companies shall meet the technical requirements specified in Technical General Rules for Contract Energy Management (GB/T249 15-20 10) issued by the General Administration of Quality Supervision, Inspection and Quarantine and the State Standardization Administration.
2. Energy-saving service companies sign energy-saving benefit-sharing contracts with energy-using enterprises, and the format and content of the contracts conform to the Contract Law of People's Republic of China (PRC) and Technical General Rules for Contract Energy Management (GB/T249 15-20 10).
(twenty-eight) 20 17 12 3 1 a few days ago, the ticket income of popular science units, and the ticket income of party and government departments and associations at or above the county level to carry out popular science activities.
Popular science units are science and technology museums, natural museums, planetariums (stations), meteorological stations (stations), seismic stations (stations) and popular science bases open to the public in universities and research institutes.
Popular science activities refer to activities that introduce natural and social science knowledge to the public, promote the application of science and technology, advocate scientific methods, spread scientific ideas and carry forward scientific spirit by using various media in a simple way that the public can easily understand, accept and participate.
(twenty-nine) institutions of higher learning, secondary schools and primary schools (excluding subordinate units) organized by the government to engage in academic education, and all the income obtained from holding refresher courses and training courses shall be owned by the schools.
All belong to the school, that is to say, all the income from holding advanced classes and training courses enters the unified account of the school, is included in the budget, and is turned over to the financial special account for management. At the same time, the school unified management and distribution of related bills.
If the income from holding refresher courses and training courses enters the account opened by the subordinate departments of the school, it will not be exempted from VAT.
(30) An enterprise established by a government-run vocational school, which mainly provides internship places for students, is funded, managed and owned by the school, and is engaged in sales services, "modern services" (excluding modern services such as financial leasing services and advertising services) and "life services" (excluding cultural and sports services, other life services and sauna oxygen bars).
(thirty-one) the income of employees of domestic service enterprises to provide domestic service.
A domestic service enterprise refers to an enterprise whose business scope specified in the business license includes domestic service. Employee domestic helpers refer to domestic helpers who meet the following three conditions at the same time:
1. Sign a labor contract or service agreement with a domestic service enterprise for half a year or more according to law, and actually work in the enterprise.
2. Domestic service enterprises shall pay social insurance such as basic old-age insurance, basic medical insurance, industrial injury insurance and unemployment insurance provided by the local people's government in full monthly. For domestic service workers who have enjoyed social insurance such as new rural endowment insurance and new rural cooperative medical care, or their laid-off workers continue to pay social insurance for them, I submit in writing that I will not pay the corresponding social insurance provided by the people's government where the enterprise is located according to national policies, and issue a certificate that the township or the original unit where the enterprise is located has paid the relevant insurance, which can be regarded as that the domestic service enterprise has paid the corresponding social insurance in full monthly.
3. Domestic service enterprises actually pay wages not lower than the minimum wage standard approved by the provincial people's government where the enterprise is located through financial institutions.
(thirty-two) the issuance income of welfare lottery and sports lottery.
(thirty-three) the army spare real estate rental income.
(thirty-four) in order to cooperate with the reform of the national housing system, the income obtained by enterprises and institutions from selling houses at the cost price and standard price of housing reform.
(thirty-five) the transfer of land use rights for agricultural production to agricultural producers.
(thirty-six) individuals transfer the real estate and land use rights involved in the division of family property free of charge.
Family property division includes the following situations: divorce property division; Free gift to spouse, parents, children, grandparents, grandparents, grandchildren, grandchildren, brothers and sisters; Free gift to the supporter or supporter who has direct maintenance or maintenance obligation; If the owner of the house property right dies, his legal heir, testator or legatee shall obtain the house property right according to law.
(thirty-seven) the land owner transfers the land use right, and the land user returns the land use right to the land owner.
(thirty-eight) the local people's governments at or above the county level or the administrative departments of natural resources transfer, transfer or recover the right to use natural resources (excluding land use rights).
(thirty-nine) employment of dependents.
1. Newly-established enterprises with dependents' employment shall be exempted from value-added tax for three years from the date of obtaining the tax registration certificate.
Enjoy preferential tax policies for enterprises, dependents must account for more than 60% of the total number of enterprises (inclusive), and have a certificate issued by the political and logistics organs at or above the corps level.
2. Within 3 years from the date of tax registration, the taxable services of self-employed dependents shall be exempted from VAT.
Family members of the army must have identification certificates issued by political organs at or above the division level.
According to the above regulations, every family member can enjoy the tax exemption policy.
(40) Employment of demobilized military cadres.
1. Self-employed demobilized military cadres shall be exempted from value-added tax for three years from the date of receiving the tax registration certificate.
2. Newly-established enterprises for the employment of demobilized military cadres who choose their own jobs, where the number of demobilized military cadres who choose their own jobs accounts for more than 60% (inclusive) of the total number of enterprises, shall be exempted from value-added tax within 3 years from the date of receiving the tax registration certificate.
Demobilized military cadres who enjoy the above preferential policies and choose their own jobs must hold a certificate of demobilization issued by troops at or above the division level.
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Six, the above-mentioned preferential policies for value-added tax shall be implemented during the pilot period of the reform of the camp, except for projects with a specified time limit and the fifth policy. If the pilot taxpayers have enjoyed business tax concessions in accordance with relevant policies and regulations before being included in the pilot reform of the camp, they will enjoy relevant value-added tax concessions in accordance with these regulations within the term of the remaining preferential tax policies. "
2. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [20 16] No.36), "Unless otherwise specified, the contents specified in the annex of this notice shall be implemented as of May 65438, 2016."