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;

6. Special articles for the disabled are directly imported by disabled organizations;

7. Other individuals sell their used items;

8. Care and education services provided by nurseries and kindergartens;

9. Pension services provided by pension institutions;

10, child care services provided by welfare institutions for the disabled;

1 1, marriage introduction service;

12, funeral service;

13, services provided by the disabled themselves to the society;

14, personal sales of self-built houses;

15, income from welfare lottery and sports lottery;

16. Individuals participate in the division of family property and transfer real estate and land use rights free of charge;

17, personal transfer of copyright;

18, the first ticket income obtained by memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries providing cultural and sports services in this place;

19. Ticket revenue for cultural and religious activities held by temples, monasteries, mosques and churches;

20. Services provided by students through work-study programs;

2 1. Income from providing community pension, nursery and domestic service.

Non-taxable items are as follows:

1. Railway transport services and air transport services provided free of charge according to national instructions belong to public welfare services;

2. Deposit interest;

3. Insurance compensation obtained by the insured;

4, the real estate department or its designated institutions, provident fund management center, development enterprises and property management units to collect residential special maintenance funds.

To sum up, tax-free income refers to the income that belongs to the taxable income of enterprises, but is exempted from enterprise income tax according to the tax law. The so-called tax-free income includes debt interest income, dividends and bonus income between qualified resident enterprises, dividends and bonus income obtained by non-resident enterprises that set up institutions and places in China from resident enterprises that are actually related to the institutions and places, and income obtained by qualified non-profit public welfare organizations.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" article 1.

This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

second

This law is applicable to the collection and management of various taxes collected by tax authorities according to law.

essay

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.

Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.