不征收增值税、免征增值税都有哪些情形？政策要点一图看懂

Group 1 - The article discusses various tax exemptions applicable to specific sectors, including agriculture, healthcare, and education, highlighting the importance of these exemptions for economic growth and social welfare [4][5][9][10][22]. - It outlines the categories of services and goods that are exempt from value-added tax (VAT), such as agricultural products, medical services, and educational services, which are crucial for supporting these industries [4][5][9][10][22]. - The article emphasizes the role of tax policy in promoting social services, such as childcare, elder care, and disability services, which are essential for community support and development [8][10][22]. Group 2 - The article introduces the new tax credit evaluation management measures for tax service institutions, effective from January 1, 2026, aimed at enhancing compliance and integrity in tax services [25][28]. - It details the criteria for evaluating tax service institutions, including compliance with administrative regulations and the quality of services provided, which will influence their credit ratings [27][28]. - The article also mentions the consequences for institutions that fail to meet the standards, including being listed as untrustworthy and facing restrictions on their operations [33][37].