1. Railway transport services and air transport services provided free of charge according to national instructions.
2. Deposit interest.
3. The insurance money obtained by the insured.
4, the real estate department or its designated institutions, provident fund management center, development enterprises and property management units to collect residential special maintenance funds.
5. In the process of asset reorganization, all or part of physical assets and their associated creditor's rights, liabilities and labor force are transferred to other units and individuals through merger, division, sale and replacement, which involves the transfer of real estate and land use rights.
Extended information Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the following seven items shall be exempted from value-added tax:
1, self-produced agricultural products sold by agricultural producers;
2. Contraceptive drugs and devices;
3. Old books;
4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching;
5. Imported materials and equipment provided by foreign governments and international organizations free of charge;
6. Special articles for the disabled are directly imported by disabled organizations;
7. sell your used items.
In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Baidu Encyclopedia-Provisions on matters related to the pilot project of changing business tax to value-added tax