税务师增值税是什么？有什么可以免征增值税？

税务师增值税是什么？有什么可以免征增值税？在增值税的学习中，会有部分内容是增值税的免减，那么，具体的免减增值税的范围是什么呢？跟着小编来看看吧！

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一、什么是增值税？

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增值税是商品在流转过程中，产生的增值税额，以此作为征收的计税依据的一种流转税。从计税原理上来说，增值税是商品生产、流通、劳务服务中，多个环节的新增价值或商品的附加价值征收的一种流转税。由消费者负担，有增值就征税，没增值就不征税。

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个人提供应税服务的销售额未达到增值税起征点的，免征增值税；达到起征点的，全额计算缴纳增值税。增值税起征点不适用于认定为一般纳税人的个体工商户。

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1.按期纳税，为月应税销售额5000～20000元（含本数）。

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2.按次纳税，为每次（日）销售额300～500元（含本数）。

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二、免增值税

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2022年5月1日至2022年12月31日，对纳税人为居民提供必需生活物资快递收派服务取得的收入，免征增值税。除此之外，还有部分项目的免征：

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1.农业生产者销售的自产农产品；

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2.避孕药品和用具；

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3.古旧图书；

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4.直接用于科学研究、科学试验和教学的进口仪器、设备；

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5.外国政府、国际组织无偿援助的进口物资和设备；

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6.由残疾人的组织直接进口供残疾人专用的物品；

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7.销售的自己使用过的物品。

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三、减增值税

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2017年7月1日起，简并增值税税率结构，取消13%的增值税税率，并明确了适用11%税率的货物范围和抵扣进项税额规定。

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2018年5月1日起，将制造业等行业增值税税率从17%降至16%，将交通运输、建筑、基础电信服务等行业及农产品等货物的增值税税率从11%降至10%。

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2019年4月1日起，增值税一般纳税人发生增值税应税销售行为或者进口货物，原适用16%税率的，税率调整为13%；原适用10%税率的，税率调整为9%。

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增值税的免税、减税项目由国务院规定。任何地区、部门均不得规定免税、减税项目。