2. Contraceptive drugs and appliances
3. Old books: old books and old books bought from the society.
4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching.
5. Imported materials and equipment provided by foreign governments and international organizations free of charge.
6. Disabled goods directly imported by disabled organizations.
7. sell personal items. Articles for sale refer to articles used by other individuals.
Tax reduction is an encouraging or caring measure for some taxpayers or taxpayers. Tax exemption means exemption from all taxes payable. Tax reduction and exemption is a measure to solve specific problems that cannot be solved when taxing according to the tax rate stipulated in the tax system. It is a tax preference given to taxpayers in a certain period of time, and it is also a concrete embodiment of the combination of tax unity and flexibility.
I. Conditions for tax credit and refund at the end of VAT period:
1. VAT deduction and refund for eligible major integrated circuit projects.
2. Refund the value-added tax corresponding to the consumption tax in the price of naphtha and fuel oil purchased for the production of ethylene and aromatic chemicals.
3. Refund of VAT credit for eligible large passenger aircraft and new regional aircraft.
Second, taxpayers should know:
1. Taxpayers are responsible for the authenticity and legality of the submitted materials.
2. The document form can be downloaded from the "Download Center" section of the website of Shanghai Taxation Bureau or collected at the Tax Service Hall.
3. The taxpayer's use of an electronic signature that meets the requirements stipulated in the Electronic Signature Law has the same legal effect as the handwritten signature or seal.
4. If all the materials provided by the taxpayer are photocopies, it shall be marked as "consistent with the original" and signed.
Legal basis:
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Administration of Exempting Small-scale Taxpayers from VAT Collection. If the total monthly sales of small-scale taxpayers does not exceed 1.5 million yuan, the value-added tax will be exempted (if 1 quarter is 1 tax period, the quarterly sales will not exceed 450,000 yuan, the same below). Small-scale taxpayers engaged in VAT taxable sales, the total monthly sales exceeded 6,543.8+0.5 million yuan, but the sales of goods, services and intangible assets in this period did not exceed 6,543.8+0.5 million yuan after deducting the sales of real estate, and the sales they obtained were exempted from VAT.