Group 1 - The article discusses the exemption of value-added tax (VAT) for individuals selling used personal items, as per Article 24 of the VAT Law of the People's Republic of China [3] - It states that services provided by elderly care institutions and services for disabled individuals are also exempt from VAT, according to Article 24, Item 7 of the VAT Law [5] - Educational services provided by schools and services offered by students working part-time are exempt from VAT, as per Article 24, Item 8 of the VAT Law [7][8] Group 2 - Services provided by individuals with disabilities are exempt from VAT, as stated in Article 24, Item 6 of the VAT Law [9] - The article mentions that from January 1, 2026, services provided by individuals with disabilities will be exempt from VAT, according to the announcement by the Ministry of Finance and the State Administration of Taxation [9][10]
12366热点（一百二十八）丨这些项目免征增值税！
蓝色柳林财税室·2026-02-14 12:10