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].

Core Viewpoint - The article discusses the exemption of value-added tax (VAT) for rural power grid maintenance fees, which has been in effect since January 1, 1998, benefiting rural power management stations and other entities collecting these fees [6][8]. Summary by Relevant Sections Exemption Policy - Since January 1, 1998, rural power grid maintenance fees collected by rural power management stations are exempt from VAT [6]. - Other entities that collect rural power grid maintenance fees are also eligible for this VAT exemption [6]. Eligible Fee Components - The rural power grid maintenance fee includes low-voltage line losses, maintenance fees, and electrical worker expenses [7]. Regulatory References - The exemption is supported by official notifications from the Ministry of Finance and the State Administration of Taxation, including documents such as the notice on VAT exemption for rural power grid maintenance fees [8].