Agriculture: planting, breeding, forestry, animal husbandry and aquaculture.
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 people's organizations directly import articles for the disabled.
7. Goods sold for your own use. Articles for personal use refer to articles used by other individuals themselves.
The Provisional Regulations of People's Republic of China (PRC) on Value-added Tax is a temporary regulation on the collection of value-added tax. The object of collection is "units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC), and are taxpayers of value-added tax". The revised new VAT regulations and detailed rules will be implemented on June 65438+ 10 1 day, 2009.
Legal basis: Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) is exempt from value-added tax: agricultural products produced and sold by agricultural producers; Some ancient books or antiques; Imported equipment directly used for scientific experiments and research; Directly imported articles for the disabled; Contraceptives and medicines; Sell some used items, that is, second-hand items. Generally, the right to reduce or exempt VAT is in the State Council, and no department has the right to reduce or exempt VAT.