Is it tax-free to sell family planning supplies?
Enterprises selling family planning products can enjoy exemption from value-added tax, but it is necessary to reduce the value-added tax of family planning products.
Article 15 of the revised Provisional Regulations on Value-added Tax in People's Republic of China (PRC) shall be exempted from value-added tax for the following items:
(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 free of charge by foreign governments and international organizations;
(six) articles for the disabled directly imported by organizations for the disabled;
(7) selling articles for personal use.
In addition to the provisions of the preceding paragraph, the items of tax reduction and exemption of value-added tax shall be separately stipulated by the Ministry of Finance. No region or department may stipulate tax exemption or reduction items. .
Knowledge expansion:
1. the main business of trading co., ltd is commerce, shops and commercial organizations. Trade is logistics and commodity turnover. Generally speaking, it is a limited liability company centered on shops.
2, tax exemption refers to the country in order to achieve certain political and economic policies, for some taxpayers or tax objects as an encouragement or special care. Tax reduction is to reduce some taxes from the applicable taxes; Tax exemption means exemption from all taxes. China has a vast territory, and its economic situation varies widely. Perhaps because of the requirements of the national economic policy, it is necessary to give some support and encouragement to the development of certain industries, enterprises or products; It may be because some taxpayers have suffered unexpected losses caused by natural disasters and need special care; It may also be because the production and operation conditions have changed greatly, and the tax rate stipulated in the tax law is not suitable for adjustment at the moment and needs special care, and so on. Therefore, it is necessary to take tax reduction and exemption measures, combine the unity of tax law with the necessary flexibility, and treat all kinds of special situations in taxation according to local conditions.