1. Childcare services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled.
2. Services provided by the disabled.
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 through work-study programs.
5, agricultural mechanization, irrigation and drainage, pest control, agriculture and animal husbandry insurance and related technical training, poultry and livestock aquaculture and disease prevention and control business.
6. Tickets for cultural activities held by memorial halls, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries and cultural relics protection units, and business of holding cultural and religious activities in religious places.
In addition to these tax-free items, there are also individuals whose taxable income has not reached the threshold. The threshold for paying taxes on schedule is monthly turnover 1000 ~ 5000 yuan; The threshold for tax payment by time is the turnover per day 100 yuan. Business tax will be levied in full if it reaches the threshold.
Two, personal income tax statutory tax exemption items
1. Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations;
2. Interest on treasury bonds and financial bonds issued by the state;
3, subsidies and allowances issued in accordance with the unified provisions of the state;
4. Welfare fees, pensions and relief funds;
5. Insurance compensation;
6, demobilized soldiers, demobilization fees;
7, in accordance with the unified provisions of the state to cadres and workers resettlement fees, retirement fees, retirement wages, retirement wages, retirement allowance;
8. The income of diplomatic representatives, consular officials and other personnel in embassies and consulates in China who should be exempted from tax according to the relevant laws of China;
9. Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China;
10, tax-free income approved by the financial department of the State Council.
Three, China's "Provisional Regulations on Consumption Tax" stipulates that taxable consumer goods exported by taxpayers are exempt from consumption tax except for products restricted by the state. Mainly includes:
1. Taxable consumer goods exported by production enterprises with export rights may be exempted from consumption tax according to their actual export quantity and amount.
2. Taxable consumer goods that are processed and re-exported with supplied materials shall be exempted from consumption tax.
3, foreign contracted engineering company shipped out of the country, for foreign contracted projects; As an overseas investment, the enterprise is purchased at home and shipped out of the country; Enterprises undertaking foreign repair and repair business are used for foreign repair business; Ocean shipping supply companies and ocean shipping supply companies sell to ocean shipping and ocean shipping to collect foreign exchange;
Domestic taxable consumer goods purchased by Chinese-foreign joint ventures established with the approval of the State Council with the right to operate import and export belong to taxable consumer goods specially returned by the state and exempted from consumption tax.
Enterprises that produce and sell cars, off-road vehicles and passenger cars that meet the low pollution emission limit standards can reduce the consumption tax by 30%.
Taxable consumer goods exported by foreign trade enterprises and exported by agents can be refunded the consumption tax already levied.
Sales amount × applicable tax standard+taxable consumer goods sales amount × applicable tax rate
Four, the tax exemption and tax reduction items of value-added tax are stipulated by the State Council, and the main items that can be exempted from value-added tax are as follows:
1. Self-produced primary agricultural products sold by production units and individuals in agriculture (including planting, aquaculture, forestry, animal husbandry and aquaculture).
2. Processing re-exported goods with supplied materials.
3. The following enterprises (projects) import designated self-use equipment and technologies, complete sets of equipment and spare parts imported with the equipment according to the contract:
First, foreign-invested projects and domestic-funded projects encouraged and supported by the state import designated self-use equipment within the total investment, unless otherwise stipulated by the state;
Second, according to the contract for the production of products listed in the national high-tech product catalogue, enterprises import specified self-use equipment and technologies, accessories and spare parts imported with the equipment;
Third, software companies import;
Fourth, the technological transformation of established encouraged and restricted B-type foreign-invested enterprises, foreign-invested R&D centers, advanced technology-based and export-oriented foreign-invested enterprises was introduced with its own funds other than the total investment within the approved production and operation scope;
Fifth, R&D centers set up by foreign investors are introduced within the total investment;
Sixth, projects that are in line with the catalogue of advantageous industries and advantageous projects utilizing foreign capital in central and western provinces, autonomous regions and municipalities directly under the Central Government are imported within the total investment (those who use their own funds outside the total investment can also enjoy certain tax concessions).
Extended data:
Advantages and disadvantages of tax exemption:
First, advantages
1, international double taxation can be completely eliminated.
2. When the tax rate of the country of origin is lower than that of the country of residence, the country of residence adopts the tax exemption method, so that taxpayers can actually enjoy the preferential treatment given by the country of origin.
3. In terms of tax management, it is simple and easy.
Second, shortcomings.
1. The tax exemption law is based on the fact that the country of residence waives the right to tax the overseas income of its residents, which harms the interests of the country of residence. It should take into account the interests of the country of origin, the country of residence and taxpayers.
2. When adopting the tax exemption law, if the country of residence exempts the overseas income of its own residents, when the tax rate of the source country is lower than that of the country of residence, the tax burden of the income obtained abroad is lower than that of the same income obtained at home. This is against the principle of fairness.
It will also cause abnormal transfer of domestic capital and profits to countries with low tax burden or tax avoidance areas. In fact, few countries adopt this method.
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