Non-taxable items refer to items that do not need to be paid for a certain tax, that is, items that do not fall within the scope of taxation of the tax, rather than items that are reduced or exempted.
Take the value-added tax as an example. Transportation, construction, finance and insurance, etc. which are subject to business tax, are non-taxable items of value-added tax. Taking business tax as an example, commodity trading is a non-taxable item of business tax. (In 29, after the transportation industry started to increase the business tax, it changed to pay VAT instead of business tax).
Extended information:
Provisions on non-taxable items of value-added tax:
1. Non-VAT taxable services: refer to the services of transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries which are taxable by taxpayers.
2. Transfer of intangible assets: refers to the income from the transfer of intangible assets such as patent right, non-patented technology, trademark right, copyright and land use right.
Note: After the "VAT reform", the value-added tax will be calculated according to the taxable services of value-added tax in the transfer of intangible assets, such as patents and non-patents, trademarks and copyrights.
Among them, the transfer of the ownership or use right of patented or non-patented technologies and related services belongs to the "technology transfer service" under the item of "R&D and technical services" in the taxable service tax item of "VAT reform".
The "R&D service" under the project of "R&D and Technical Service" refers to the business activities of research and experimental development on new technologies, new products, new processes or new materials and their systems, and the intangible assets independently developed by enterprises belong to this scope.
the business activities of transferring trademarks, goodwill and copyrights belong to the "trademark copyright transfer service" under the item of "cultural and creative services" in the taxable service tax item of "VAT reform".
3. Real estate: refers to the property that cannot be moved or will change its nature and shape after moving, including buildings, structures and other land attachments.
4. Real estate projects under construction: refer to the projects of building, rebuilding, expanding, repairing and decorating the above-mentioned real estate.
5. selling real estate: refers to the act of selling the above-mentioned real estate.
in addition, according to the current tax law, ancillary equipment and supporting facilities based on buildings or structures, regardless of whether they are accounted for separately or not, should be regarded as an integral part of buildings or structures, and their input tax shall not be deducted from the output tax.
its ancillary equipment and supporting facilities refer to: water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electricity, intelligent building equipment and supporting facilities.
Baidu Encyclopedia-Non-taxable items