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一、再保险服务

(一) 境内保险公司向境外保险公司提供的完全在境外消费的再保险服务，免征增值税 。

(二) 试点纳税人提供再保险服务(境内保险公司向境外保险公司提供的再保险服务除外) ，实行与原保险服务一致的增值税政策 。 再保险合同对应多个原保险合同的，所有原保险合同均适用免征增值税政策时，该再保险合同适用免征增值税政策 。 否则，该再保险合同应按规定缴纳增值税 。https://v.youku.com/v_show/id_XNjU4MzE5NjY4MA==.html
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原保险服务，是指保险分出方与投保人之间直接签订保险合同而建立保险关系的业务活动 。

二、不动产经营租赁服务

1. 房地产开发企业中的一般纳税人，出租自行开发的房地产老项目，可以选择适用简易计税方法，按照5%的征收率计算应纳税额 。 纳税人出租自行开发的房地产老项目与其机构所在地不在同一县(市)的，应按照上述计税方法在不动产所在地预缴税款后，向机构所在地主管税务机关进行纳税申报。

房地产开发企业中的一般纳税人，出租其2016年5月1日后自行开发的与机构所在地不在同一县(市)的房地产项目，应按照 3 %预征率在不动产所在地预缴税款后，向机构所在地主管税务机关进行纳税申报 。

2. 房地产开发企业中的小规模纳税人，出租自行开发的房地产项目，按照5% 的征收率计算应纳税额 。 纳税人出租自行开发的房地产项目与其机构所在地不在同一县(市)的，应按照上述计税方法在不动产所在地预缴税款后，向机构所在地主管税务机关进行纳税申报 。

三、一般纳税人提供非学历教育服务，可以选择适用简易计税方法按照3%征收率计算应纳税额。

四、纳税人提供安全保护服务，比照劳务派造服务政策执行 。

五、各党派、共青团、工会、妇联、中科协、青联、台联、侨联收取党费、团费、会费，以及政府间国际组织收取会费，属于非经营活动，不征收增值税。