The following items are exempt from value-added tax:

(1) Self-produced agricultural products sold by agricultural producers. Refers to the self-produced agricultural products listed in the Notes on the Scope of Taxation of Agricultural Products sold by units and individuals directly engaged in planting and harvesting plants and raising and fishing animals; The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products produced and processed by the units and individuals still listed in the notes, are not within the scope of tax exemption, and value-added tax is levied at the prescribed tax rate.

(2) Contraceptive drugs and devices.

(3) Old books. Refers to the old books and books acquired by the society.

(four) 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.

(6) Equipment imported for processing, assembling and compensation trade.

(7) Commodities for the disabled directly imported by organizations for the disabled. Specifically, prostheses, wheelchairs and orthoses used by the disabled (including upper limb orthoses, lower limb orthoses and scoliosis orthoses) are exempt from value-added tax.

(8) Processing, repair and replacement services provided by individuals with disabilities shall be exempted from value-added tax.

(9) Selling articles for personal use.