According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax:
Article 35 The scope of some tax-exempt items stipulated in Article 15 of the Regulations is limited as follows:
(1) The agriculture mentioned in Item (1) of the first paragraph refers to planting, aquaculture, forestry, animal husbandry and aquaculture.
Agricultural producers, including units and individuals engaged in agricultural production.
Agricultural products refer to primary agricultural products, and the specific scope is determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
(2) The term "antique books" as mentioned in Item (3) of the first paragraph refers to antique books and second-hand books purchased by the society.
(3) The articles for personal use mentioned in Item (7) of the first paragraph refer to articles for personal use by other individuals.
Extended data:
According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:
Article 15 The following items shall be exempted from value-added tax:
(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 exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.
Baidu Encyclopedia-Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value Added Tax