Self-produced agricultural products sold by agricultural producers;
b)Contraceptive medicines and devices;
c)Antique books;
d)Instruments and equipment imported for direct use in scientific research, experiment and education;
e)Imported materials and equipment granted by foreign governments or international organizations;
f)Articles imported directly by organizations for the disabled for exclusive use by the disabled.
g)Sales of goods which have been used by the sellers.
Besides the above items, reduction or exemption of VAT should be regulated by the State Council. Any other authorities are not allowed to regulate reduction or exemption.
