The scope of exemption from VAT in China is as follows: 1, self-produced agricultural products sold by agricultural producers. 2. Contraceptive drugs and appliances. 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.

Legal analysis

According to relevant laws, the items of tax exemption and reduction of value-added tax are stipulated by the State Council. No region or department may stipulate tax exemption or reduction items. Value-added tax is levied by tax authorities, and value-added tax on imported goods is levied by customs. Value-added tax on articles brought into the country by individuals or mailed for their own use shall be levied together with customs duties. Specific measures shall be formulated by the State Council Customs Tariff Commission jointly with relevant departments. When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice. Special invoices for value-added tax shall not be issued under any of the following circumstances: (1) selling goods or taxable services to consumers; (2) Tax exemption provisions shall apply to the sale of goods or taxable services; (3) Small-scale taxpayers sell goods or taxable services. Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

legal ground

People's Republic of China (PRC) tax collection management law

Twenty-second special VAT invoices are printed by enterprises designated by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.

Article 33 Taxpayers shall reduce or exempt taxes in accordance with the provisions of laws and administrative regulations. Local people's governments at all levels, competent departments of people's governments at all levels, units and individuals who violate the provisions of laws and administrative regulations and make decisions on tax reduction or exemption without authorization are invalid, and the tax authorities will not implement them and report to the higher tax authorities.