1. Goods, services, intangible assets and real estate purchased for simple taxation, exemption from value-added tax, collective welfare or personal consumption;

2, abnormal loss of purchased goods, and related labor and transportation services;

3, abnormal loss of purchased goods, and related labor and transportation services;

4. Other projects specified by the State Council.

I. Tax rates of ordinary VAT invoices and special VAT invoices

The tax rates of ordinary VAT invoices and special VAT invoices are the same, both of which are VAT rates. Ordinary VAT invoices are mainly issued by small-scale taxpayers, and VAT is levied in a simple way, and its input tax is not allowed to be deducted. The VAT rate of small-scale taxpayers selling goods or taxable services is 3%. Generally, special VAT invoices can only be purchased and used by general VAT taxpayers. The basic tax rate of taxpayers selling or importing goods is 16%, and the value-added tax rate of transportation, construction, basic telecommunications services and agricultural products is 10%. The special VAT invoice can deduct the input tax, which will remain at around 3% after deduction. Consistent with the VAT ordinary invoice tax rate.

2. What are the VAT invoices?

At present, VAT invoices mainly include the following four kinds of tickets:

1, special VAT invoice

It is an invoice issued by the general VAT taxpayer for selling goods or providing taxable services, and it is a certificate for the buyer to pay VAT and deduct the input VAT in accordance with the relevant provisions of VAT.

2. VAT ordinary invoice (including electronic ordinary invoice)

It is an ordinary invoice issued by the VAT taxpayer through the VAT tax control system when selling goods or providing taxable services and services.

3. Uniform invoice for motor vehicle sales

All units and individuals engaged in the retail business of motor vehicles will issue invoices when collecting money for the sale of motor vehicles (excluding the sale of used motor vehicles) from August 1 day, 2006.

4. Special VAT invoice for cargo transportation industry

It is a special invoice issued by the general VAT taxpayer to provide goods transportation services (excluding railway transportation services for the time being), and its legal effect, basic use, basic use regulations and safety management requirements are consistent with the current special VAT invoice.

Three. Exempt from business tax

The following items are exempt from business tax:

(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;

(four) educational services provided by schools and other educational institutions (academic education), and services provided by students through work-study programs;

(five) agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, poultry, livestock and aquatic animals feeding and disease prevention;

(6) Ticket income for holding cultural activities in memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries, and ticket income for holding cultural and religious activities in religious places;

(7) Insurance products provided by domestic insurance institutions for export goods, hereinafter referred to as export goods insurance products, including export goods insurance and export credit insurance.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of business tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.

Legal basis:

Article 10 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

The input tax of the following items shall not be deducted from the output tax:

(1) Goods, services, intangible assets and real estate purchased for simple taxation, exemption from value-added tax, collective welfare or personal consumption;

(two) abnormal losses of purchased goods and related labor and transportation services;

(3) Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses;

(four) other projects stipulated by the State Council.