1.R&D and technical services: including R&D services, technology transfer services, technical consulting services, contract energy management services, engineering survey and exploration services;
2. Information technology service industry: refers to the business activities of producing, collecting, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks, including software services, circuit design and testing services, information system services and business process management services;
3. Cultural and creative services: including design services, trademark copyright transfer services, intellectual property services, advertising services and conference and exhibition services;
4. Logistics auxiliary services: including aviation services, port and dock services, freight passenger station services, salvage services, freight forwarding services, customs declaration services, warehousing services and loading and unloading services;
5. Tangible movable property leasing services: including tangible movable property financing leasing and tangible movable property operating leasing.
Exemption from VAT is as follows:
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 by foreign governments and international organizations free of charge;
6. Disabled goods directly imported by disabled organizations;
7. sell your used items.
To sum up, value-added tax only pays taxes on the value-added part of products or services, which reduces the link of repeated taxation. This is an important decision made by the CPC Central Committee and the State Council according to the new situation of economic and social development and the overall arrangement of deepening reform. The purpose is to speed up the reform of the fiscal and taxation system, further reduce corporate taxes, mobilize the enthusiasm of all parties, promote the development of service industries, especially high-end service industries such as science and technology, promote the upgrading of industry and consumption, foster new kinetic energy, and deepen supply-side structural reform.
Legal basis:
Article 7 of the Individual Income Tax Law of People's Republic of China (PRC)
Personal income tax paid abroad may be deducted from the taxable amount of income obtained by individual residents from outside China, but the amount of credit shall not exceed the taxable amount calculated by taxpayers' overseas income in accordance with the provisions of this Law.