2026年起，这些项目免征增值税

Core Points - The announcement outlines the transition of VAT preferential policies following the implementation of the VAT Law in China, effective from January 1, 2026, to December 31, 2027 Group 1: VAT Threshold Standards - For small-scale taxpayers, the VAT threshold is set at a monthly sales amount of 100,000 yuan or a quarterly sales amount of 300,000 yuan [1] - For single-instance taxation, the threshold is 1,000 yuan per transaction [1] Group 2: Exemptions from VAT - Agricultural producers selling self-produced agricultural products are exempt from VAT [3] - Agricultural services such as plowing, irrigation, pest control, and related training are also exempt [4] - Medical services provided by healthcare institutions are exempt from VAT [5][6] - Services provided by individuals with disabilities are exempt from VAT [7][8] - Childcare services provided by nurseries and kindergartens are exempt from VAT [9] - Funeral services are exempt from VAT [10] - Educational services provided by schools are exempt from VAT, including various levels of education [11][12][13][14] - Agricultural land used for production is exempt from VAT [15][16][17] - Income from the transfer of financial products by individuals is exempt from VAT [18] - Certain services provided by foreign entities and specific transportation services are exempt from VAT [18] - Income from the sale of self-built residential housing by individuals is exempt from VAT [23] - Income from the transfer of property during family asset division is exempt from VAT [24] - Income from penalties and confiscated property disposed of by authorities is exempt from VAT [25] Group 3: Simplified Tax Calculation Methods - General taxpayers can opt for a simplified tax calculation method at a rate of 3% for specific taxable transactions from January 1, 2026, to December 31, 2027 [71] - Transactions eligible for this method include sales of self-extracted construction materials and small hydropower generation [72][73]