农村电网维护费免征增值税

Core Viewpoint - The article discusses the tax exemption policy for rural power grid maintenance fees, aimed at supporting rural revitalization and infrastructure development [3][5]. Group 1: Policy Support - The policy provides tax exemptions for rural power grid maintenance fees, which include low-voltage line losses and maintenance costs, as well as electrical worker expenses [3]. - The beneficiaries of this policy include rural power management stations and other units that charge rural power grid maintenance fees [3]. Group 2: Policy Basis - Since January 1, 1998, the rural power grid maintenance fees collected from users along with electricity charges are exempt from value-added tax (VAT) [5]. - Other units that collect rural power grid maintenance fees are also exempt from VAT [5]. - The policy is based on notifications from the Ministry of Finance and the State Administration of Taxation regarding the exemption of rural power grid maintenance fees from VAT [5].