热点“京”选 | 事关税务登记、出租公租房等货物和劳务税热点问题汇总！

Core Viewpoint - The article discusses various tax policies and exemptions related to value-added tax (VAT) for different sectors, including public rental housing, rural drinking water projects, and the sale of vegetables, emphasizing the importance of proper accounting and documentation to qualify for these exemptions [3][5][8]. Group 1: Tax Policies for Financial Products - Taxpayers purchasing financial products such as stocks or funds are required to pay VAT on interest income, while non-principal guaranteed income is exempt from VAT [3]. Group 2: VAT Exemptions for Public Rental Housing - Income from renting public rental housing is exempt from VAT, provided that the rental income is separately accounted for [5]. - The public rental housing must be approved by local government authorities and managed according to specific guidelines to qualify for tax exemptions [5]. Group 3: VAT Exemptions for Rural Drinking Water Projects - Operators of drinking water projects providing water to rural residents are exempt from VAT on sales revenue from water supply [8]. - For operators supplying both urban and rural areas, VAT exemptions are based on the proportion of revenue or volume of water supplied to rural residents [8][9]. Group 4: VAT Policies for Vegetable Sales - Taxpayers selling both vegetables and other taxable goods must separately account for sales to qualify for VAT exemptions on vegetable sales [4].