(一)根据营业税暂行条例和国家政策性文件的规定,下列项目免征营业税: 1.托儿所、幼儿园、养老院、残疾人福利机构提供的育养服务,婚姻介绍,殡葬服务; 2.残疾人员个人为社会提供的医疗服务; 3.医院、诊所和其他医疗机构提供的医疗服务; (1) According to the Provisional Regulations on Business Tax and State Policy Documents, the following items are exempt from business tax: 1. Nursery services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled; 2. Persons with disabilities Medical services provided to society; 3. medical services provided by hospitals, clinics and other medical institutions;