List of preferential tax policies for value-added tax Table 1: List of categories for value-added tax approvalNo. of project policy basis Information required by the examination and approval authority 1 Notice of Ministry of Finance and State Taxation Administration of The People's Republic of China on preferential tax policies for promoting employment of disabled persons (Caishui (2007) No.092), Notice of State Taxation Administration of The People's Republic of China, Ministry of Civil Affairs and China Disabled Persons' Federation on measures for the collection and management of preferential tax policies for promoting employment of disabled persons (Guo Shui Fa (2007)067 Written application (i.e. complete Application Form for Tax Reduction or Exemption, with Approval Form or Audit Form, no written application is required, the same below); Taxpayers recognized by the civil affairs department or the Disabled Persons' Federation shall issue written examination and confirmation opinions from the above departments; The labor contract or service agreement signed by the taxpayer and the disabled (copy); Taxpayers pay social insurance premiums for the disabled; Taxpayers actually pay wages to the disabled through banks and other financial institutions; Other materials to be provided. 2. Units that do not need to be recognized by the civil affairs department or the Disabled Persons' Federation and those specified in Item (3) of Article 1 of the Notice of the State Taxation Administration of The People's Republic of China Ministry of Civil Affairs China Disabled Persons' Federation on the Measures for the Administration of Tax Preferential Policies for Promoting the Employment of Disabled Persons (Guo Shui Fa (2007) No.067): written application; The labor contract or service agreement signed by the taxpayer and the disabled (copy); Taxpayers pay social insurance premiums for the disabled; Taxpayers actually pay wages to the disabled through banks and other financial institutions; Other materials to be provided. 2. Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Exemption and Exemption of Value-added Tax for Grain Enterprises (Caishuizi (1999) 198), Sichuan Provincial State Taxation Bureau forwarded to the Ministry of Finance State Taxation Administration of The People's Republic of China < Notice on the collection and exemption of value-added tax in grain enterprises > (Chuan Guo Shui Fa (1999) No.050), Supplementary Notice of Sichuan Provincial State Taxation Bureau on the Issue of VAT Exemption for Grain Enterprises (Chuan Guo Shui Han (1999) No.446), Notice of Sichuan Provincial State Taxation Bureau on Further Defining the Authority of Tax Examination and Approval (Chuan Guo Shui Han (2003)/. A written application from the State Taxation Bureau at the county (district) level; County (District) tax exemption qualification approval form determined by the annual examination of the State Taxation Bureau, Finance Bureau and Grain Bureau; Approval from the central and local governments (referring to governments at or above the county level); Financial information on the interest and expense subsidies of edible vegetable oil allocated by financial departments at all levels; Financial information on the purchase at the price and quantity specified by the central and local governments and the sale at the specified quantity; Other materials to be provided. 3. Reduction or exemption of enterprises with comprehensive utilization of resources "Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Value-added Tax Policies for Comprehensive Utilization of Some Resources and Other Products" (Caishui (200 1) 198), "Supplementary Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Value-added Tax Policies for Comprehensive Utilization of Some Resources" (Caishui (2004) No.025) and "Development and Reform Commission on Printing and Distributing < Measures for the administration of comprehensive utilization of resources encouraged by the state > Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Policy of Refund of Value-added Tax on Comprehensive Utilization Products Produced and Processed with Three Leftovers and Sub-small Fuels (Caishui (2006) 102). The State Taxation Bureau at the county (district) level shall, in accordance with the Circular of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Comprehensive Utilization of Some Resources and Value-added Tax Policies for Other Products (Caishui (200 1) 198) and the Circular of the General Office of the National Development and Reform Commission on Printing and Distributing <: Catalogue of comprehensive utilization of resources (revised in 2003) > Notice of the Ministry of Finance (No.73 (2004) of the Ministry of Development and Reform), Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the policy of immediate collection and refund of value-added tax for comprehensive utilization products produced and processed with three leftovers and sub-small firewood (No.2006) 102) and other documents stipulate that the products produced by enterprises must be listed in the Catalogue of Comprehensive Utilization of Resources (revised in 2003).

1. Enterprises that produce cement, comprehensive utilization products produced and processed with three wastes and sub-small firewood as raw materials must provide the following information:

(1) Effective Certificate of Comprehensive Utilization of Resources;

(2) Verification Report on Comprehensive Utilization of Resources issued by the provincial quality supervision and inspection department;

(3) Product Quality Inspection Report issued by the provincial quality supervision and inspection department.

2. Other enterprises must provide the following information:

(1) Effective Certificate of Comprehensive Utilization of Resources;

(2) Verification Report on Comprehensive Utilization of Resources issued by the quality supervision and inspection department;

(3) Product Quality Inspection Report of the current period issued by the quality supervision and inspection department. Table 2: List of VAT filing categories (without approval, Only submit the filing materials to the competent tax authorities)No. Project Policy Basis Filing Materials 1 Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Exempting Feed Products from Value-added Tax (Caishui (2001)1No.), the State Council's Decision on the Third Batch of Cancellation and Adjustment of Administrative Examination and Approval Items (issued by the State Council) Kloc-0/6), Notice of State Taxation Administration of The People's Republic of China on Strengthening Follow-up Management after Cancelling the Approval Procedure for Exempting Feed Products from VAT (Guoshuihan (2004) No.884). Policy basis; A certificate of feed product qualification issued by a feed quality testing institution with metrological certification qualification; Other relevant information that needs to be provided. Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Adjusting the VAT Rate of Agricultural Products and Exempting Some Items from VAT (Caishuizi (1994) No.004). Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 3. Software and integrated circuit design enterprises should reduce or exempt the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Tax Policy Issues Concerning Encouraging the Development of Software Industry and Integrated Circuit Industry (Caishui (2000) No.025), the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Tax Policy for Further Encouraging the Development of Software Industry and Integrated Circuit Industry (Caishui (2002) No.070) and the Decision of the State Council on Cancelling and Adjusting the Third Batch of Administrative Examination and Approval Items (Guo Fa) Policy basis for tax reduction and exemption; Scope of business; Certification materials of information industry and other relevant departments; Other relevant information that needs to be provided. 4. The business unit of waste materials recycling shall reduce or exempt the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the VAT policy of waste materials recycling business (Caishui (2001) No.078) and the Notice of State Taxation Administration of The People's Republic of China on Strengthening the VAT management of waste materials (Guoshuihan (2005) No.544). Policy basis for tax reduction and exemption; Scope of business; Land use certificate, house title certificate or lease contract of business premises and storage sites (photocopy); Recover the resident identity cards (photocopies) of the legal representative and financial accounting personnel of the business unit; Other relevant information that needs to be provided. Provisional regulations on the reduction or exemption of value-added tax of the People's Republic of China by agricultural producers selling their own agricultural products. Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 6. Military industry relief Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Collection of Turnover Tax and Resource Tax by Units Belonging to the Army and Military Industry System (Caishuizi (1994) No.01), Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Collection of Value-added Tax by Enterprises Belonging to the Military Industry System (Caishuizi (/kloc-0) No.35), Reply of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Exemption of Value-added Tax for Military Products Produced by Local Enterprises (Caishui (2002) No.090), Notice of State Taxation Administration of The People's Republic of China on Value-added Tax after the Transfer of Military Security Enterprises (Guoshuifa (2003) 104). Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 7. The public security and judicial departments reduce or exempt the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Issue of Exemption and Exemption of Value-added Tax by Units under the Public Security and Judicial Departments (Caishuizi (1994) No.029). Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Exempting the Value-added Tax of Rural Power Grid Maintenance Fee (Caishuizi (1998) No.047) is exempted by electric power enterprises. Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 9 Medical and Health Relief Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Tax Policies of Medical and Health Institutions (Caishui (2000) No.042). Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 10 notice of the Ministry of finance, the Ministry of finance of State Taxation Administration of The People's Republic of China and State Taxation Administration of The People's Republic of China on the policy of exempting certain agricultural means of production from value-added tax (caishui (2001)13), notice of the Ministry of finance and State Taxation Administration of The People's Republic of China on issues related to the value-added tax on potash fertilizer (caishui (2004)/. Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Exempting DAP from VAT (Caishui (2007) 17 1No.). Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 1 1 Financial Asset Management Relief Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Tax Policies of Four Financial Asset Management Companies, including China Cinda (Caishui (2001) No.010). Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 12 Debt-to-equity swap relief Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Tax Policies for Debt-to-equity swap enterprises (Caishui (2005) No.029). Policy basis for tax reduction and exemption; Scope of business; Debt-to-equity swap agreement signed between the debt-to-equity swap enterprise and the financial asset management company; Other relevant information that needs to be provided. 13 notice of the Ministry of finance and State Taxation Administration of The People's Republic of China on vat policy for sewage treatment fees (caishui (2001) No.097). Policy basis for tax reduction and exemption; Scope of business; Evidence that governments at all levels and competent departments entrust waterworks (companies) to collect sewage treatment fees with water charges; Other relevant information that needs to be provided. 14 relief of second-hand goods and used motor vehicles "notice of the Ministry of finance and State Taxation Administration of The People's Republic of China on value-added tax policy for second-hand goods and used motor vehicles" (Cai shui (2002) No.029). Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 15 notice of the Ministry of finance and State Taxation Administration of The People's Republic of China on exemption of value-added tax for railway freight car repair (caishui (2001) No.054). Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 16 reduction and exemption of gold and platinum: circular of the Ministry of finance and State Taxation Administration of The People's Republic of China on the tax policy of gold (caishui (2002) 142) and circular of the Ministry of finance and State Taxation Administration of The People's Republic of China on the tax policy of platinum and its products (caishui (2003) No.086). Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 17 Provisional Regulations of the People's Republic of China on Value-added Tax Relief for Cultural Publicity, Notice of the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China on Several Tax Policies to Support the Development of Cultural Industry in the Pilot Reform of Cultural System (Caishui (2005) No.002), Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Value-added Tax Policy for Printing Minority Language Publications (Caishui (2005)048 Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 18 reduction and exemption of ethnic trade notice of the Ministry of finance and State Taxation Administration of The People's Republic of China on continuing to implement the preferential policy of value-added tax for the goods sold by ethnic trading enterprises and the edge-selling tea produced and distributed by designated national enterprises (Cai Shui (2006) 103). Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 19 notice of the Ministry of finance and State Taxation Administration of The People's Republic of China on relevant tax policies for reemployment of laid-off workers (caishui (2002) No.208) and notice of Sichuan state taxation bureau on raising the value-added tax threshold again (chuan Guo shui Han (2005) 144). The implementation of regular quota collection, to the competent tax authorities approved the issuance of the "notice of not reaching the threshold" as a record; If the audit collection is implemented, the taxpayer's current declaration shall be regarded as filing. 20. Notice of State Taxation Administration of The People's Republic of China on the Collection of Value-added Tax on the Sales of Imported Duty-free Goods (Guo Shui Fa (1994) No.062). Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 2 1 Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Exemption of Domestic Regional Aircraft from VAT (Caishuizi (2000) No.51). Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 22 reduction and exemption of radial tires "Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the consumption tax policy of soap and automobile tires" (Caishui (2000) 145). Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 23 "Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Tax Policies Concerning the Management of College Student Apartments and the Socialization of College Logistics" (Caishui (2006) 100). Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided. 24 coal-bed methane resource utilization reduction and exemption "Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on accelerating tax policy issues related to coal-bed methane extraction" (Caishui (2007) 16). Policy basis for tax reduction and exemption; Scope of business; Other relevant information that needs to be provided.