1, self-produced agricultural products sold by agricultural producers.
2. Contraceptive drugs and appliances.
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. sell your used items.
Extended data:
General taxpayer:
1, the calculation formula is: tax payable = current output tax-current input tax?
2. Output tax = sales × tax rate
3. Sales = sales including tax ÷( 1+ tax rate)
4. Output tax: refers to the value-added tax calculated according to the sales of taxable services provided by taxpayers and the value-added tax rate.
5. Input tax: refers to the value-added tax paid or undertaken by taxpayers when they purchase goods or accept processing, repair and replacement services and taxable services.
Advantages and disadvantages of VAT:
1. Advantages: it is conducive to implementing the principle of fair tax burden; Conducive to the rationalization of production and operation structure; Conducive to expanding international trade; It is conducive to the country's universal, timely and stable fiscal revenue.
2. Disadvantages: The imposition of value-added tax on final consumers inhibits the growth of domestic demand, further inhibits the long-term balanced income of the economy, increases the personal tax burden, squeezes out consumption and investment, and increases the part of GDP purchased by the government, which makes the government purchase occupy an excessive proportion, which is not conducive to economic operation.
References:
Baidu Encyclopedia-VAT