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《中华人民共和国增值税暂行条例》（以下简称《增值税暂行条例》）规定：农业生产者销售的自产农业产品；避孕药品和用具；古旧图书；直接用于科学研究、科学试验和教学的进口仪器、设备；外国政府、国际组织无偿援助的进口物资和设备；来料加工、来件装配和补偿贸易所需进口
Provisional Regulations of the People’s Republic of China on Value-added Tax (the “Provisional Regulations on Value-added Tax”) stipulate that self-produced agricultural products for sale by agricultural producers, contraceptives and utensils, ancient books, and articles directly used for scientific research, scientific experiments and teaching Imported instruments and equipment; Imported materials and equipment provided by foreign governments and international organizations for free assistance; Imported materials required for processing, assembly and compensation trade