(1) Care and education services provided by nurseries and kindergartens.
Nurseries and kindergartens refer to institutions that are 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, nursery schools and nursery schools.
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.
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 charging standards, additional fees charged on the grounds of running experimental classes, special classes and interest classes, and income that exceeds the prescribed range, such as sponsorship fees and teaching fees linked to children's admission to the park, do not belong to income exempted from value-added tax.
(2) Pension services provided by pension institutions.
Old-age care institutions refer to all kinds of old-age care institutions that are established in accordance with the Measures for the Licensing of the Establishment of Old-age Care Institutions of the Ministry of Civil Affairs (Decree No.48 of the Ministry of Civil Affairs) and registered according to law to provide centralized living and 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 in accordance with 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) Parenting services provided by welfare institutions for the disabled.
(4) Marriage introduction service.
(5) Funeral services.
Funeral services, refers to the charging standards approved by local price departments in conjunction with relevant departments, or the services such as body pick-up (including corpse lifting and disinfection), body cosmetic surgery, body preservation, storage (including refrigeration), cremation, ashes storage, condolence facilities and equipment leasing, grave leasing and management.
(6) Services provided by disabled persons 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 of 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, nursing homes (institutes), sanatoriums, clinical inspection centers, health and epidemic prevention stations (centers for disease control) organized by governments at all levels and relevant departments, various specialized disease prevention stations (institutes), maternal and child health centers (stations) organized by governments at all levels, and maternal and child health care.
The medical service referred to in this item refers to the services listed in the National Standard for Medical Service Price Items provided by medical institutions for medical patients according to the medical service guidance prices (including government guidance prices and prices determined by the supply and demand sides through consultation in accordance with regulations) set by the price authorities at or above the prefecture (city) level in conjunction with the health authorities at the same level and other relevant departments, as well as the health and 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 the relevant state departments after passing the national education examination or other admission methods prescribed by the state and obtain a nationally recognized academic certificate. 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 for their students' academic qualifications.
(3) Technical schools and senior technical schools approved by the administrative department 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 that the state does not recognize academic qualifications.
3. Income from providing educational services exempt from value-added tax refers to income from providing academic education services to registered students included in the prescribed enrollment plan, including: income from tuition fees, accommodation fees, textbook fees, homework fees, examination registration fees, and food expenses obtained from providing catering services in school canteens, which are approved by relevant departments and charged according to prescribed standards. 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.
The school canteen refers to the school canteen managed in accordance with the Regulations on Hygienic Management of School Canteen and Students' Collective Dining (OrderNo. 14 of the Ministry of Education).
(9) Services provided by students through work-study programs.
(10) Agricultural mechanized tillage, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training services, breeding and disease prevention of poultry, livestock and aquatic animals.
Agricultural mechanical tillage refers to the business of using agricultural machinery for farming (including tillage, planting, harvesting, threshing, plant protection, etc.) in agriculture, forestry and animal husbandry; Drainage and irrigation refers to the business of irrigation or drainage of farmland; 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 farming, aquaculture and animal husbandry; Relevant technical training refers to the technical training business related to agricultural mechanization, irrigation and drainage, pest control and plant protection, and to enable farmers to acquire knowledge of agriculture and animal husbandry insurance; The scope of tax exemption for breeding and disease prevention of poultry, livestock and aquatic animals includes the business of providing medicines and medical appliances 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 their own places to provide cultural and sports services.
(twelve) the ticket income of temples, temples, mosques and churches to hold cultural and religious activities.
(thirteen) government funds and administrative fees charged by other units other than administrative units that meet the conditions stipulated in Article 10 of the Pilot Implementation Measures.
(14) Individual transfer of copyright.
(fifteen) individual sales of self occupied housing.
(XVI) Before 20 181February 3 1, the public * * rental housing management unit rented the public * * rental housing.
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 the specific management formulated by the people's governments of cities and counties in accordance with the Guiding Opinions on Accelerating the Development of Public Rental Housing (Jian Bao [2010] No.87).
(seventeen) Taiwan Province shipping companies and airlines engaged in cross-strait direct sea and air services in the mainland transportation income.
Taiwan Province Shipping Company refers to a shipping company that has obtained the "Water Transport Permit between the Two Sides of the Taiwan Province Strait" issued by the Ministry of Transport and whose registered address is in Taiwan Province.
Taiwan Province Airlines refers to the airlines that have obtained the "business license" issued by the Civil Aviation Administration of China, or approved the operation of cross-strait irregular (charter) transport of passengers, goods and mail 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.
(eighteen) direct or indirect international freight forwarding services provided by taxpayers.
1. Taxpayers provide direct or indirect international freight forwarding services, and all the income from international freight forwarding services collected from the entrusting party and the international transportation fees paid to international transportation carriers must be settled through financial institutions.
2. The freight forwarding services provided by taxpayers for the freight transportation between the mainland and Hongkong, Macao and Taiwan 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.
1.20 16 years1February 3 1 Recently, farmers in financial institutions made small loans.
Microfinance refers to a single loan with a total loan balance of less than100000 yuan (inclusive).
The term "farmers" refers to households who have lived in the administrative area of towns (excluding Chengguan Town) for a long time (more than one year), and also includes households who have lived in the administrative village under the jurisdiction of Chengguan Town for a long time and households whose household registration is not local but have lived in the local area for more than one year, employees of state-owned farms 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 within the administrative villages under the jurisdiction of Chengguan Town; Households with local hukou who have gone out with their families to earn a living for more than one year are not farmers, regardless of whether they retain contracted farmland. Farmers can engage in agricultural production and operation as well as non-agricultural production and operation with households as the statistical unit. The judgment of farmers' loans should be based on whether the subject of loans at the time of loan issuance belongs to farmers.
2. National student loans.
3. National bonds and local government bonds.
4. Loans from the People's Bank of China to financial institutions.
5. Personal housing loans issued by the housing provident fund management center with the housing provident fund in the designated entrusted bank.
6. Foreign exchange loans issued by financial institutions entrusted by foreign exchange management departments in the process 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 in the enterprise group and the financial companies affiliated to the group to the enterprise group or the subordinate units within the 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 financial institutions or the coupon rate level of bonds paid, the value-added tax shall be paid in full.
Unified borrowing and unified repayment business refers to:
(1) After an enterprise group or a core enterprise in an enterprise group obtains funds by borrowing from a financial institution or issuing bonds to the outside world, it distributes the borrowed funds to subordinate units (including independent accounting units and non-independent accounting units, the same below), and collects from the subordinate units the business of repaying the principal and interest of the financial institution or bond purchaser.
(2) After an enterprise group borrows money from a financial institution or issues bonds to foreign countries to obtain funds, the financial company affiliated to the group signs a unified loan contract with the enterprise group or its subordinate units and allocates funds, and collects the principal and interest from the enterprise group or its subordinate units, and then transfers them to the enterprise group, which returns the business of the financial institution or the bond purchaser in a unified way.
(20) The cancelled financial institution pays off debts with goods, real estate, intangible assets, securities, bills and other properties.
The cancelled financial institution refers to the financial institution cancelled by the People's Bank of China and the China Banking Regulatory Commission according to law and its branches in various places, including commercial banks, trust and investment companies, finance companies, financial leasing companies, urban credit cooperatives and rural credit cooperatives that have been cancelled according to law. Unless otherwise specified, 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 from life insurance products run by insurance companies for more than one year.
Personal insurance for more than one year refers to life insurance, pension annuity insurance and health insurance with an insurance period of one year or more.
Life insurance refers to life insurance with life expectancy as the subject matter of insurance.
Old-age annuity insurance refers to the life insurance with the purpose of old-age security, taking the survival of the insured as the condition of payment of insurance benefits, and paying the survival insurance benefits in installments at agreed time intervals. Endowment annuity insurance shall meet the following conditions at the same time:
1. The insurance contract stipulates that the age for paying the insured's survival insurance money shall not be less 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 the condition of paying insurance benefits for losses caused by health reasons.
The above-mentioned tax exemption policy shall be 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 on Relevant Management Issues after the cancellation of the examination and approval of business tax exemption for returnable life insurance products for more than one year (State Taxation Administration of The People's Republic of China Announcement No.65 of 20 15).
(twenty-two) the following financial commodity transfer income.
1. Qualified Foreign Investors (QFII) entrust domestic companies to engage in securities trading in China.
2. Hong Kong market investors (including units and individuals) buy and sell A shares listed on Shanghai Stock Exchange through Shanghai-Hong Kong Stock Connect.
3. Buy and sell mainland fund shares through mutual recognition of funds for investors in Hong Kong market (including units and individuals).
4. Securities investment funds (closed-end securities investment funds, open-end securities investment funds) managers 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. Financial 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 within the same banking system.
3. Capital transactions between financial institutions. It refers to the short-term (less than one year including one year) unsecured financing between financial institutions entering the national interbank lending market with the approval of the People's Bank of China through the national unified interbank lending network.
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 established with the approval of the People's Bank of China, China Banking Regulatory Commission, China Securities Regulatory Commission and China Insurance Regulatory Commission and engaged in financial and insurance business.
(twenty-four) the income (excluding credit rating, consulting, training and other income) obtained by a guarantee institution that meets the following conditions in 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. It has obtained the business license of financing guarantee institution issued by the regulatory authorities, and registered as an enterprise (enterprise) legal person according to law, with paid-in capital exceeding 20 million yuan.
2. The average annual guarantee rate shall not exceed 50% of the benchmark interest rate of bank loans for 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, with outstanding business performance, and has a sound mechanism for pre-evaluation, in-process monitoring, post-recovery and disposal of insured projects.
4. The accumulated secured loans provided for small and medium-sized enterprises account for more than 80% of their total secured business in two years, and the accumulated secured loans with a single amount of less than 8 million yuan account for more than 50% of their total secured business.
5. The guarantee balance provided to a single insured enterprise shall not exceed 10% of the total paid-in capital of the guarantee institution, and the average amount of single guarantee liability shall not exceed 30 million yuan at most.
6. The balance of guarantee liability shall not be less than 3 times of its net assets, and the compensation rate shall not exceed 2%.
Guarantee institutions shall be exempted from value-added tax policy by filing management. Eligible guarantee institutions should go to the local county (city) competent tax authorities and SME management departments 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 of 20 15), in which the filing management department of the tax authorities shall be 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 the 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. Interest subsidy income refers to the discount income obtained by the national commodity reserve management unit and its directly affiliated enterprises from financial institutions for undertaking the above commodity reserve tasks and from the central or local finance to repay the loan interest. Spread subsidy income includes sales spread subsidy income and rotation spread subsidy income. The subsidy income of selling 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. The subsidy income of rotation spread refers to the subsidy income of commodity quality spread obtained from the 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 consultation 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 on 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 price 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, a pilot taxpayer 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 opinions 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 comply with the technical requirements stipulated in the 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 are in line with the Contract Law of the People's Republic of China and Technical General Rules for Contract Energy Management (GB/T249 15-20 10).
(twenty-eight) before 20 171February 3 1, the ticket income of popular science units, and the ticket income of party and government departments at or above the county level and the Association for Science and Technology to carry out popular science activities.
Popular science units refer to science and technology museums, natural museums, planetariums (stations, stations), meteorological stations (stations), seismic stations (stations) open to the public, and popular science bases open to the public in institutions of higher learning and scientific research.
Popular science activities refer to the activities of introducing natural science and social science knowledge to the general public, promoting the application of science and technology, advocating scientific methods, spreading scientific ideas and carrying forward scientific spirit by using various media in a simple way that makes the public easy to 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 belongs to the school.
All of them belong to the school, which means that all the income obtained from holding refresher courses and training courses enters the unified account of the school, and is included in the budget and turned over to the financial special account for management. At the same time, the school conducts unified management and issuance of relevant bills.
If the income from holding refresher courses and training courses enters the accounts opened by the subordinate departments of the school, it will not be exempted from value-added tax.
(30) Enterprises established by vocational schools run by the government, which mainly provide internship places for students, are funded by the school, managed by the school and owned by the school, and engage in "modern services" (excluding financial leasing services, advertising services and other modern services) and "life services" (excluding cultural and sports services, other life services and saunas and oxygen bars) in the Notes on Sales Services, Intangible Assets or Real Estate.
(thirty-one) the income of domestic service enterprises from the provision of domestic service by employees.
A domestic service enterprise refers to an enterprise that includes domestic service content in the business scope specified in its business license.
An employee domestic servant refers to a domestic servant who meets 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. The domestic service enterprise pays the social insurance such as basic old-age insurance, basic medical insurance, industrial injury insurance and unemployment insurance provided by the local people's government according to the national policy in full monthly. For domestic servants who have enjoyed social insurance such as new rural old-age insurance and new rural cooperative medical care, or whose laid-off workers continue to pay social insurance for them, if I propose in writing not to pay the corresponding social insurance stipulated by the people's government where the enterprise is located according to national policies, and issue a certificate issued by the township or the original unit where the enterprise is located that the relevant insurance has been paid, it can be regarded as that the domestic service enterprise has paid the corresponding social insurance in full monthly.
3. The domestic service enterprise actually pays the salary not lower than the minimum wage standard approved by the provincial people's government applicable to the place 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 administrative institutions from selling houses at the cost price and standard price of housing reform.
(thirty-five) the transfer of land use rights to agricultural producers for agricultural production.
(thirty-six) individuals involved in the division of family property transfer real estate and land use rights 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 dependents or supporters who bear the obligation of direct support or maintenance; When the owner of the house property right dies, the 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 for the employment of dependents shall be exempted from value-added tax for 3 years from the date of obtaining the tax registration certificate.
Enjoy preferential tax policies for enterprises, dependents must account for more than 60% (inclusive) of the total number of enterprises, and have a certificate issued by the political and logistics organs at or above the military level.
2. Self-employed dependents shall be exempted from VAT for taxable services within 3 years from the date of tax registration.
Family members of the army must have a certificate issued by a political organ at or above the division level that can show their identity.
According to the above regulations, every dependents can enjoy a tax exemption policy.
(40) Employment of demobilized military cadres.
1. Self-employed demobilized military cadres shall be exempted from value-added tax for 3 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 demobilized certificates issued by troops at or above the division level.
Extended reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.