According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36) Annex 3 Transition Policy for the Pilot Program of Replacing Business Tax with Value-Added Tax: "1 , The following items are exempt from added value

(1) Childcare and educational services provided by nurseries and kindergartens

Nursery schools and kindergartens refer to establishments and licenses approved by education departments at or above the county level. Institutions with kindergarten licenses that provide preschool education for children aged 0 to 6 years old, including public and private nurseries, kindergartens, preschools, kindergartens, nurseries, and kindergartens.

Public nurseries and kindergartens are exempt from value-added tax. Income refers to the education fees and childcare fees collected within the fee standards reviewed and approved by the provincial finance department and the price department.

The income of private nurseries and kindergartens that are exempt from value-added tax is. Refers to education fees and childcare fees collected within the range of charging standards reported and announced by the relevant local departments.

Charges exceeding the prescribed charging standards are for experimental classes, special classes and interest classes. Income that exceeds the prescribed range, such as additional fees, sponsorship fees related to kindergarten admission, and tuition fees, are not exempt from value-added tax.

(2) Elderly care services provided by elderly care institutions.

Elderly care institutions refer to various types of elderly care institutions that are established and registered in accordance with the Ministry of Civil Affairs' "Licensing Measures for the Establishment of Elderly Care Institutions" (Ministry of Civil Affairs Order No. 48) to provide centralized living and care services for the elderly. ; Elderly care services refer to the daily care, rehabilitation care, spiritual comfort, cultural entertainment and other services provided by the above-mentioned elderly care institutions to the elderly residents in accordance with the provisions of the "Administrative Measures for Elderly Care Institutions" of the Ministry of Civil Affairs (Ministry of Civil Affairs Order No. 49) .

(3) Nursing services provided by welfare institutions for the disabled.

(4) Marriage introduction services.

(5) Funeral services. p>

Funeral services refer to the collection and transportation of remains (including body lifting and disinfection), body plastic surgery, body embalming, and storage (including refrigeration) whose charging standards are approved by local price authorities in conjunction with relevant departments, or which are managed at government-guided prices. ), cremation, storage of ashes, rental of condolence facilities and equipment, rental and management of tombs, etc.

(6) Services provided by disabled persons to the society

(7) Medical institutions. Medical services provided.

Medical institutions refer to the Medical Institution Management Regulations of the State Council (State Council Order No. 149) and the Implementation Rules of the Medical Institution Management Regulations of the Ministry of Health (Ministry of Health Order No. 35). ), institutions that have registered and obtained the "Practice License for Medical Institutions", as well as various types of medical institutions at all levels of the military and armed police forces, including: various types of hospitals at all levels, outpatient departments (institutions), and community health service centers (stations). ), first aid centers (stations), urban and rural health centers, nursing homes (institutions), sanatoriums, clinical examination centers, health and epidemic prevention stations (disease control centers) organized by governments at all levels and relevant departments, and various specialized disease prevention and treatment stations (institutions) , maternal and child health clinics (stations), maternal and infant health care institutions, child health care institutions organized by governments at all levels, blood stations (blood centers) and other medical institutions organized by governments at all levels.

The medical services referred to in this item refer to the medical service guidance prices (including Government-guided prices and prices determined by negotiation between supply and demand parties in accordance with regulations, etc.) provide medical patients with various services listed in the "National Medical Service Pricing Item Specifications", and medical institutions provide health and epidemic prevention and health quarantine services to the society.