1. According to Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), self-produced agricultural products sold by agricultural producers are exempt from value-added tax.
2. Among them, according to the annex of the Notice of the Ministry of Finance on Printing and Distributing the Notes on the Taxation Scope of Agricultural Products in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC):
The self-produced agricultural products sold by agricultural producers refer to the self-produced agricultural products listed in the remarks by units and individuals directly engaged in planting and harvesting plants and raising and fishing animals.
Agricultural products refer to the primary products of various animals and plants produced by planting, aquaculture, forestry, animal husbandry and aquaculture.
Preferential tax policies for serving agriculture, countryside and farmers;
Agricultural producers are exempt from value-added tax when selling their own agricultural products. Personal income tax is not levied on the income of individuals or self-employed individuals engaged in planting, breeding, breeding and fishing.
Some projects related to agriculture, such as agricultural mechanization, irrigation and drainage, pest control, etc. , exempt from business tax. The grain sold by state-owned grain purchasing and selling enterprises that undertake the task of grain storage and storage is exempt from value-added tax, and other grain enterprises' rations, disaster relief grain, reservoir resettlement grain, and grain subsidies for returning farmland to forests and grasslands are exempt from value-added tax.
The income of enterprises engaged in crops, Chinese herbal medicines and forest planting, breeding of new crop varieties, livestock and poultry breeding, forest product collection, offshore fishing and agricultural, forestry, animal husbandry and fishery services as stipulated in the tax law shall be exempted from enterprise income tax. Give preferential tax policies to agricultural loans of financial institutions.
Extended data:
Preferential treatment and agricultural tax relief;
Taxpayers' agricultural income from the following land shall be exempted from agricultural tax:
1, agricultural experimental land for agricultural research institutions and agricultural schools;
2. Crops are planted sporadically in the open space next to the house.
In the following areas, the agricultural tax may be reduced upon the decision of the people's committees of provinces, autonomous regions and municipalities directly under the Central Government:
1, there are still difficulties in the production and life of farmers in the old revolutionary base areas;
2. Ethnic minority areas with backward production and difficult life;
3. Poor mountainous areas with inconvenient transportation, backward production and difficulties for farmers.
Since June 65438+1 October1in 2006, China has completely abolished the agricultural tax, and the agricultural tax has become history.
Baidu encyclopedia-agricultural tax