Nursing services provided by nurseries, kindergartens, homes for the aged, welfare institutions for the handicapped, matchmaking and funeral services.

Services provided on individual basis by the disabled.

Medical services provided by hospitals, clinics and other medical institutions.

Educational services provided by schools and other educational institutions; and services provided by students participating in work-study programs.

Agricultural mechanical ploughing, irrigation and drainage, prevention and treatment of plant diseases and insect pests, plant protection, insurance for farming and animal husbandry, and related technical training services; breeding and the prevention and treatment of diseases of poultry, livestock and aquatic animals.

Admission fees for cultural activities conducted by memorial hall, museum, cultural centre, art gallery, exhibition hall, academy of painting and calligraphy, library and cultural protective units; admission fees for cultural and religious activities conducted at places of religious worship.

Except as stipulated in the above paragraphs, the Business Tax exemption and reduction items shall be regulated by the State Council.

Local governments or departments shall not regulate any tax exemption or reduction items.

(Lawyer Wu Yingjie)