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. Disabled persons' organizations directly import articles for the disabled;
7. Goods sold for your own use.
In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.
Precautions for expanding data:
1. General taxpayers of value-added tax (hereinafter referred to as "general taxpayers") shall not issue special invoices for the sale of duty-free goods (except for the sale of duty-free grain by state-owned grain purchase and sale enterprises). In case of issuing special invoices in violation of regulations, value-added tax shall be levied in full on the sales issued in accordance with the applicable rate of value-added tax, and the input tax shall not be deducted, and punishment shall be made in accordance with the relevant provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC) and its detailed rules for implementation.
2. The goods sold by general taxpayers shall be exempted from value-added tax instead of tax payment and return or tax payment and return. If all the goods it sells are exempt from value-added tax, the tax authorities shall collect the special invoices for the balance and shall not sell them again. The staff of the tax authorities who sell special invoices for them in violation of regulations shall be dealt with severely in accordance with relevant regulations.
References:
Baidu Encyclopedia-VAT exemption scope