非应税劳务

加工和修理、修配，不属于条例规定的劳务（以下称非应税劳务）。

Processing , repair and replacement shall not be included in " services as prescribed in the Regulation "( hereinafter referred to as " non-taxable services ") .

不分别核算或者不能准确核算的，其应税劳务与货物或者非应税劳务一并征收增值税，不征收营业税。

For taxpayers that have not accounted for separately or cannot account for accurately , the taxable services and goods and non-taxable services shall together be subject to value added tax , and business tax shall not be levied .

非应税项目是指提供非应税劳务，转让无形资产、销售不动产、建造非生产性建筑及构筑物。

Non-taxable items refer to the provision of non-taxable services , transfer of intangible assets , sale of real properties and construction of buildings or structures not for production purposes .