增值税法系列宣传丨不征收增值税的规定

Group 1 - The article outlines the provisions under the "Value-Added Tax Law of the People's Republic of China" that specify circumstances under which value-added tax is not levied [4] - It states that services provided by employees to their employers for which they receive wages or salaries are not subject to value-added tax [4] - The article also mentions that administrative and institutional fees, government funds, compensation received due to legal requisition, and interest income from deposits are exempt from value-added tax [4]