What are the tax exempt industries What are the tax exempt enterprises

1. The following agricultural services are exempt from VAT:

Taxpayers who provide agricultural machine farming, drainage and irrigation, pest control, plant protection, agricultural and animal husbandry insurance and related technical training services, as well as breeding and disease prevention and control of poultry, livestock and aquatic animals are exempt from VAT.

Agricultural machine farming refers to the use of agricultural machinery for farming (including ploughing, planting, harvesting, threshing, plant protection, etc.) in agriculture, forestry and animal husbandry.

Irrigation and drainage refers to the business of irrigating or draining farmland.

Pest control refers to the business of monitoring, reporting and controlling pests and diseases in agriculture, forestry, animal husbandry and fishery.

Agricultural and animal husbandry insurance refers to the business of providing insurance for animals and plants planted and raised in planting, breeding and animal husbandry.

Relevant technical training refers to the technical training business related to agricultural machine farming, drainage and irrigation, pest control, and plant protection business, as well as the technical training business to enable farmers to obtain knowledge of agricultural and animal husbandry insurance.

The scope of tax exemption for the breeding of poultry, livestock and aquatic animals and the prevention and control of diseases, including the provision of medicines and medical appliances in connection with this service. Including animal disease prevention, diagnosis, ** and animal sterilization surgery and other animal diagnosis and treatment services provided by animal diagnosis and treatment institutions.

The income of enterprises engaged in the following items is exempt from enterprise income tax:

1. Planting of vegetables, grains, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits and nuts;

2. Breeding of new crop varieties;

3. Planting of Chinese herbal medicines;

4. Cultivation and planting of forest trees;

5. Raising livestock and poultry;

6. Collection of forest products;

7. Agricultural, forestry, animal husbandry and fishery service projects such as irrigation, primary processing of agricultural products, veterinary, agricultural technology promotion, agricultural machinery operation and maintenance;

8. Deep-sea fishing.

Legal analysisTax-exempt enterprises include: 1. Enterprises engaged in agricultural planting projects such as vegetables, or grains, potatoes, oilseeds, beans, cotton, hemp, sugar, and even fruits, nuts, and Chinese medicinal materials, as well as the breeding projects of new varieties of crops, the cultivation and planting of forest trees, and the collection projects, as well as the breeding projects of livestock and poultry; 2. Enterprises that are derived from irrigation, primary processing of agricultural products, as well as veterinary and agricultural technology promotion, agricultural machinery operation and maintenance, planting and forestry rent, as well as animal husbandry and aquaculture and other service industry projects; 3. Non-profit enterprise units such as public institutions or charitable institutions, as well as pension institutions and institutions for the disabled; 4. Enterprises that meet the relevant requirements for energy-saving, environmental protection and water-saving projects.

Legal analysisEnterprise Income Tax Law of the People's Republic of China Article 27 The following income of an enterprise may be exempted or reduced from enterprise income tax: (1) income from engaging in agriculture, forestry, animal husbandry and fishery projects; (2) Income from investment and operation of public infrastructure projects supported by the State; (3) Income from engaging in qualified environmental protection, energy conservation and water conservation projects; (4) Qualified income from technology transfer; (5) Income provided for in paragraph 3 of Article 3 of this Law.

Legal Analysis] Tax-exempt enterprises include: 1. Enterprises engaged in agricultural planting projects such as vegetables, or grains, potatoes, oilseeds, beans, empty cotton, hemp, sugar, and even fruits, nuts, and Chinese medicinal materials, as well as the breeding projects of new varieties of crops, the cultivation and planting of forest trees, and the collection projects, as well as the breeding projects of livestock and poultry; 2. Enterprises that are derived from irrigation, primary processing of agricultural products, planting industry, forestry, animal husbandry and aquaculture, etc., as well as service projects such as animal husbandry and aquaculture, such as veterinary medicine and agricultural technology promotion, agricultural machinery operation and maintenance; 3. Non-profit enterprise units such as public institutions or charitable institutions, as well as pension institutions and institutions for the disabled; 4. Enterprises that meet the relevant requirements for energy-saving, environmental protection and water-saving projects.

Legal basis] Enterprise Income Tax Law of the People's Republic of China Article 27 The following income of an enterprise may be exempted or reduced from enterprise income tax: (1) income from agricultural, forestry, animal husbandry and fishery projects; (2) Income from investment and operation of public infrastructure projects supported by the State; (3) Income from engaging in qualified environmental protection, energy conservation and water conservation projects; (4) Qualified income from technology transfer; (5) Income provided for in paragraph 3 of Article 3 of this Law.

Tax-exempt businesses are a good type.

There are many, including enterprises engaged in the cultivation of vegetables, grains, potatoes and nuts, enterprises engaged in the collection of forest products, and enterprises engaged in the cultivation and planting of forest trees.

Tax exemption refers to the encouragement or special treatment given by the state to certain taxpayers or tax objects in order to achieve a certain political and economic policy, tax reduction is to reduce part of the tax from the tax payable, and tax exemption is to exempt all taxes.

Duty-free shopsDoes not belong to any industry。It refers to the General Administration of Customs.

Approved, by the business unit in the People's Republic of China or its authorized departments approved by the establishment of sales sites in line with the requirements of customs supervision and storage of duty-free goods in the place approved by the People's Republic of China, to the specified objects, duty-free goods stores.

The duty-free shops in China mainly include duty-free shops at ports, duty-free shops for means of transport, duty-free shops in the city, duty-free shops for diplomats, duty-free shops for ships, and foreign exchange duty-free shops for Chinese personnel going abroad.

Duty-free import of imported goods exclusively for its duty-free shop sales to the specified targets. The types of duty-free goods operated by duty-free shops shall be reported to the General Administration of Customs for approval by the business units. The words "China duty not paid" are printed in Chinese and English on the front digging of duty-free imported tobacco products and the inner and outer packaging of alcoholic beverages sold by Chun Cheng Kuan Duty Free Shop.

For example, if you shop in a Korean duty-free shop, you need to provide your passport and a return ticket, and you can take it away if it is a Korean brand, but you can't take it away if it is a foreign brand, and you have to pick up the goods at the airport on the return trip, and there is a limit on the amount.

Legal analysis: what are the scope of tax exemption 1. The tax-exempt items of business tax are: (1) Childcare services, marriage introduction, and funeral services provided by nurseries, kindergartens, nursing homes, and welfare institutions for the disabled.

2) Labor services provided by individuals with disabilities. (3) Medical services provided by hospitals, clinics, and other medical institutions.

Legal basis: Article 8 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection of Pei Sui Taxpayers and withholding agents have the right to learn from the tax authorities about the provisions of the national tax laws and administrative regulations and the circumstances related to the tax payment procedures. Taxpayers and withholding agents have the right to request the tax authorities to keep the information of taxpayers and withholding agents confidential.

The tax authorities shall keep the information of taxpayers and withholding agents confidential in accordance with the law. Taxpayers shall have the right to apply for tax reduction, tax exemption and tax refund in accordance with the law. Taxpayers and withholding agents have the right to make statements and defenses against the decisions made by the tax authorities; In accordance with the law, they enjoy the right to apply for administrative reconsideration, file administrative lawsuits, and request state compensation.

Taxpayers and withholding agents have the right to accuse and report violations of law and discipline by tax authorities and tax personnel.

According to the relevant laws and regulations, the duty-free industry includes the cultivation of vegetables, grains, hemp, sugar potatoes, oilseeds, beans, cotton, fruits and nuts; cultivation of Chinese herbal medicines; nurturing and planting of trees; Collection of livestock, forest products, etc.

Legal basis. Article 86 of the Regulations for the Implementation of the Income Tax Law on Enterprise and Demolition Businesses.

The income of enterprises engaged in agriculture, forestry, animal husbandry and fishery projects as stipulated in Article 27 (1) of the Enterprise Income Tax Law may be exempted or reduced from enterprise income tax

1) The income of enterprises engaged in the following items is exempt from enterprise income tax:

1.cultivation of vegetables, grains, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits, nuts;

2.selection and breeding of new crop varieties;

3.cultivation of Chinese herbal medicines;

4.nurturing and planting of trees;

5.livestock and poultry breeding;

6.collection of forest products;

7.Irrigation, primary processing of agricultural products, veterinary, agricultural technology extension, agricultural machinery operation and maintenance and other agricultural, forestry, animal husbandry and fishery service projects.

Can the duty-free industry issue special invoices?

If a VAT-exempt enterprise has a VAT-taxable item, it can issue a special VAT invoice, and a VAT-exempt item may not issue a special VAT invoice.

In the following circumstances, no special VAT invoice shall be issued, and only ordinary VAT invoice shall be issued.

Article 21 of the amended "Provisional Regulations of the People's Republic of China on Value-Added Tax" stipulates that a taxpayer who sells goods or taxable services shall issue a special VAT invoice to the purchaser of the special invoice for value-added tax of Zengfandan, and indicate the sales amount and output tax amount respectively on the special VAT invoice.

In any of the following circumstances, no special VAT invoice shall be issued:

1) Selling goods or taxable services to individual consumers;

2) The sales of goods or taxable services are subject to tax exemption provisions;

3) Small-scale taxpayers sell goods or taxable services.