According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC), on Printing and Distributing the Notes on the Taxation Scope of Agricultural Products (Caishuizi [1995] No.52), the document annex Notes on the Taxation Scope of Agricultural Products:

Agricultural products refer to the primary products of various animals and plants produced by planting, aquaculture, forestry, animal husbandry and aquaculture. The scope of taxation of agricultural products includes:

(4) Tea

Tea refers to the fresh leaves and buds (tea green) picked from tea trees, as well as the tea processed by drying, rolling, fermentation and drying. The tax scope of the goods includes all kinds of tea (such as black tea, green tea, oolong tea, white tea, black tea, etc.). ).

Refined tea, edge-selling tea, tea mixed with various drugs and tea drinks do not belong to the tax scope of this goods.

At the same time, it should be noted that refined tea made from self-produced tea by agricultural producers after screening, winnowing, sorting, shredding, drying and even stacking does not apply to the tax exemption regulations for agricultural producers to sell self-produced agricultural products, but is taxed at the prescribed tax rate.

Preferential enterprise income tax for tea planting enterprises

According to the "Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" (the State Council Order No.512 of the People's Republic of China): Article 86 The income of enterprises engaged in agricultural, forestry, animal husbandry and fishery projects as stipulated in Item (1) of Article 27 of the Enterprise Income Tax Law can be exempted or reduced, which means:

(two) the income of enterprises engaged in the following projects shall be subject to enterprise income tax by half:

1. Planting flowers, tea and other beverage crops and spice crops;

2. Marine aquaculture and inland aquaculture.

Therefore, tea planting can enjoy the tax preference of collecting enterprise income tax by half.

To sum up, generally speaking, the processed and fried self-produced tea products that meet the Notes on the Scope of Taxation of Agricultural Products can enjoy preferential tax policies for primary agricultural products, while the tea products outside the above scope cannot enjoy preferential tax policies.