(1) Self-produced agricultural products sold by agricultural producers;
Tax exemption in circulation: Caishui 20 1275
The positive solution to the provisional regulations on value-added tax is here:
Article 21 The term "purchased goods" as mentioned in Item (1) of Article 10 of the Regulations does not include fixed assets used for both VAT taxable items (excluding VAT-exempt items) and non-VAT taxable items, VAT-exempt items (hereinafter referred to as tax exemption), collective welfare or personal consumption.
The fixed assets mentioned in the preceding paragraph refer to machines, machinery, means of transport and other equipment, tools and appliances related to production and operation with a service life exceeding 12 months.
That is to say, as long as the purchased fixed assets are not used for non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption, the relevant domestic freight and construction funds can be deducted from the input.
1, revised and adopted by the 34th executive meeting of the State Council on May 5th, 2008 1, and implemented as of May 5th, 2009 1.
2. Provisional Regulations
(19931February 13, DecreeNo. 134 of the People's Republic of China on the State Council.
Promulgated in 2008 1 1 revised and adopted at the 34th executive meeting of the State Council on May 5th).
the first
Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of the People's Republic of China are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.
(Original: Article 1 Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of the People's Republic of China are taxpayers of value-added tax (hereinafter referred to as taxpayers) and shall pay value-added tax in accordance with these regulations. )
the second
VAT rate:
(1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this Article, shall pay a tax rate of 17%.
(2) The taxpayer sells or imports the following goods at the tax rate of 13%:
1. Grain, edible vegetable oil and fresh milk;
The tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents;
3. Books, newspapers and magazines;
4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film;
5. Other goods specified by the State Council.
(3) Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%.
The adjustment of tax rate is decided by the State Council.
Article
Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates; If the sales amount is not accounted for separately, the higher tax rate shall apply.
Article 4
Except as stipulated in Article 11 of these Regulations, the taxable amount of taxpayers selling goods or providing taxable services (hereinafter referred to as selling goods or taxable services) shall be the balance after deducting the current input tax from the current output tax. Calculation formula of tax payable:
Taxable amount = current output tax-current input tax
When the current output tax amount is less than the current input tax amount, the insufficient part can be carried forward to the next period for further deduction.
(Original: Article 4 Except as stipulated in Article 13 of these Regulations, if a taxpayer sells goods or provides taxable services (hereinafter referred to as selling goods or taxable services), the taxable amount shall be the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable:
Taxable amount = current output tax-current input tax
If the output tax in the current period is less than the input tax in the current period, the insufficient part can be carried forward to the next period for further deduction. )
Article 5
When a taxpayer sells goods or taxable services, the value-added tax calculated according to the sales amount and the tax rate stipulated in Article 2 of these Regulations and collected from the buyer is the output tax. Output tax calculation formula:
Output tax = sales × tax rate
Article 6
Sales amount refers to the total price and extra-price expenses charged by the taxpayer to the buyer for selling goods or taxable services, but does not include the output tax collected.
Sales are calculated in RMB. If a taxpayer settles sales in a currency other than RMB, it shall be converted into RMB.
(Original: Article 6 Sales amount refers to the total price and extra-price expenses charged by the taxpayer to the buyer for selling goods or taxable services, but does not include the output tax collected.
Sales are calculated in RMB. If a taxpayer settles sales in foreign exchange, it shall convert it into RMB according to the foreign exchange market price. )
Article 7
If the price of goods or taxable services sold by taxpayers is obviously low without justifiable reasons, the sales amount shall be verified by the competent tax authorities.
Article 8
The value-added tax paid or borne by taxpayers who purchase goods or accept taxable services (hereinafter referred to as purchasing goods or taxable services) is the input tax.
The following input tax is allowed to be deducted from the output tax:
(1) VAT indicated on the special VAT invoice obtained from the seller.
(2) Value-added tax indicated in the special payment form for customs import value-added tax obtained from the customs.
(3) For purchasing agricultural products, in addition to obtaining special invoices for value-added tax or special payment letters for customs import value-added tax, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 13% indicated in the purchase invoices or sales invoices of agricultural products. Input tax calculation formula:
Input tax = purchase price × deduction rate
(4) Where goods are purchased or sold and transportation expenses are paid in the course of production and operation, the input tax shall be calculated according to the amount of transportation expenses indicated in the transportation expense settlement document and the deduction rate of 7%. Input tax calculation formula:
Input tax = transportation expense amount × deduction rate
The items to be deducted and the adjustment of the deduction rate shall be decided by the State Council.
(Original: Article 8 When a taxpayer purchases goods or accepts taxable services (hereinafter referred to as purchasing goods or taxable services), the value-added tax paid or borne is the input tax.
The input tax allowed to be deducted from the output tax is limited to the value-added tax indicated on the following VAT deduction certificate, except for the circumstances specified in the third paragraph of this article:
(1) VAT indicated on the special VAT invoice obtained from the seller;
(2) Value-added tax indicated on the tax payment certificate obtained from the customs.
The input tax deductible for the purchase of duty-free agricultural products is calculated according to the purchase price and the deduction rate of 10%. Input tax calculation formula:
Input tax = purchase price × deduction rate)
Article 9
If a taxpayer purchases goods or taxable services and obtains a VAT deduction certificate that does not comply with laws, administrative regulations or the relevant provisions of the competent tax authorities in the State Council, the input tax shall not be deducted from the output tax.
(Original: Article 9 If a taxpayer purchases goods or taxable services and fails to obtain and keep the VAT deduction certificate in accordance with the regulations, or the VAT and other related matters are not indicated on the VAT deduction certificate in accordance with the regulations, the input tax shall not be deducted from the output tax. )
Article 10
The input tax of the following items shall not be deducted from the output tax:
(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exempted items, collective welfare or personal consumption;
(two) abnormal losses of purchased goods and related taxable services;
(3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;
(four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council;
(5) The transportation expenses of the goods specified in Items (1) to (4) of this article and the transportation expenses of selling duty-free goods.
(Original: Article 10 The input tax of the following items shall not be deducted from the output tax:
(1) Purchase of fixed assets;
(2) Goods purchased or taxable services used for non-taxable items;
(3) Goods purchased or taxable services used for tax-free items;
(4) Goods purchased or taxable services used for collective welfare or personal consumption;
(5) Goods purchased with abnormal losses;
(6) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses. )
The issue of the provisional regulations on value-added tax is yes.
Including freight and value-added tax on the customs tax payment certificate.
As long as your fixed assets meet the conditions of input tax deduction, your related domestic freight and construction funds can be deducted.
Note that foreign freight cannot be credited.
< Provisional regulations on value-added tax > Article 10. What is Article 10 of the Provisional Regulations on Value-added Tax? Goods purchased or taxable services used for non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption; Details are as follows.
Goods purchased or taxable services used for non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption; Abnormal loss of purchased goods and related taxable services; Goods purchased or taxable services consumed by products in process and finished products with abnormal losses; Consumer goods for taxpayers' own use as stipulated by the competent departments of finance and taxation of the State Council; The transportation expenses of the goods specified in Item 1-4 of this article and the transportation expenses of selling duty-free goods.
The Provisional Regulations of the People's Republic of China on Value-added Tax is a temporary regulation for collecting value-added tax. The object of collection is "units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of the People's Republic of China, and are taxpayers of value-added tax". The new VAT regulations and detailed rules will be implemented from 1 month 1 day, 2009 after revision.
20 17 10/30, the State Council, the 19 1 executive meeting passed the Decision on Amending the Provisional Regulations of the People's Republic of China on Value Added Tax. 1 1 month 19, promulgated by Decree No.691of the State Council of the People's Republic of China. 19931February13rd, promulgated by DecreeNo. 134 of the State Council of the People's Republic of China.
It was revised and adopted at the 34th executive meeting of the State Council on May 5th, 20081/KLOC-0, and was revised for the first time according to the Decision of the State Council on Amending Some Administrative Regulations on February 6th, 20/KLOC-0.
According to the Decision of the State Council on Abolishing the Provisional Regulations of the People's Republic of China on Business Tax and Amending the Provisional Regulations of the People's Republic of China on Value-added Tax on 20 171month 19, the second revision was made.
What is the difference between the new provisional regulations on value-added tax and the old provisional regulations on value-added tax?
First, it is allowed to deduct the input tax on fixed assets. Before the revision of the VAT regulations, the input tax on the purchase of fixed assets shall not be deducted from the output tax, that is, the production-oriented VAT shall be implemented, so that the tax burden on the purchase of machinery and equipment by enterprises is relatively heavy. In order to reduce the burden on enterprises, the revised VAT regulations have deleted the stipulation that the input tax on the purchase of fixed assets should not be deducted, allowing taxpayers to deduct the input tax on the purchase of fixed assets, thus realizing the transformation of VAT from production to consumption.
Second, in order to plug some tax loopholes that may be brought about by the transformation, the revised VAT regulations stipulate that the input tax contained in self-use consumer goods (such as cars, yachts, etc.) that have nothing to do with the technological upgrading of enterprises and are easily confused with personal consumption shall not be deducted.
The third is to reduce the collection rate of small-scale taxpayers. The VAT regulations before the revision stipulated that the collection rate of small-scale taxpayers was 6%. According to the regulations and with the approval of the State Council, small-scale taxpayers have been divided into industrial and commercial categories since 1998, with the collection rates of 6% and 4% respectively. Considering that the general taxpayer's burden of value-added tax has generally decreased after the reform of value-added tax, in order to balance the tax burden between small-scale taxpayers and general taxpayers, promote the development of small and medium-sized enterprises and expand employment, the collection rate of small-scale taxpayers should be reduced. At the same time, considering that the mixed operation of small-scale taxpayers is very common in real economic activities, it is difficult to clearly distinguish industrial and commercial small-scale taxpayers in actual collection and management. Therefore, the revised VAT regulations no longer set the industrial and commercial tax rates for small-scale taxpayers, and reduced the tax rate to 3%.
Fourth, some existing VAT policies are reflected in the revised regulations. It mainly supplemented the provisions on agricultural products (market forum) and the deduction rate of transportation expenses, and qualified the general taxpayers of value-added tax, and cancelled the tax exemption provisions on imported equipment required for processing, assembling and compensation trade, which were no longer implemented.
Fifth, according to the practice of tax collection and management, in order to facilitate taxpayers' tax declaration, improve the level of tax service, and ease the pressure of tax declaration in the collection hall, the tax declaration period was extended from 10 to 15. The provisions on how to determine the withholding agent, the occurrence time, the withholding place and the withholding period for overseas taxpayers are clarified.
The relevant information of the new provisional regulations on value-added tax comes from: gss.mof.gov./guanshuisi/zhengwuxinxi/zhengcefabu/200812/t20081231_104922.
Announcement of State Taxation Administration of The People's Republic of China of the General Administration of Customs of the Ministry of Finance
43 of 2008
In order to cooperate with the national VAT reform and standardize the tax system, with the approval of the State Council, some preferential import tax policies are adjusted accordingly, and relevant matters are hereby announced as follows:
1. From 1 month 1 day, 2009, the import of self-use equipment, imported equipment and processing trade for domestic investment projects and foreign investment projects encouraged by the state in the Notice of the State Council on Adjusting the Tax Policy on Imported Equipment (Guo Fa [1997] No.37).
Second, since 2009 1 month 1 day, the foreign-invested enterprises and research and development centers set up by foreign investors as stipulated in the Notice of the General Administration of Customs on Further Encouraging Foreign Investment on Import Tax Policies (No.791999) have been technically transformed, and according to the "Central and Western Regions"
Three, since 2009 1 month 1 day, for software manufacturers, integrated circuit manufacturers, urban rail transit projects and other enterprises and projects implemented according to the Notice of the State Council on Adjusting the Tax Policy on Imported Equipment (Guo Fa [1997] No.37), imported equipment and its supporting technologies, accessories and spare parts.
Iv. For the projects that obtained the Confirmation of Domestic and Foreign-funded Projects Encouraged by the State before 1 1 0/2008, the equipment and its supporting technologies, accessories and spare parts declared for import on or before June 30, 2009 will continue to be exempted from customs duties and import value-added tax according to the original regulations, July 2009/.
Ministry of Finance General Administration of Customs State Taxation Administration of The People's Republic of China
Press release issued on December 25th, 2008
The export of tax-free items stipulated in the Provisional Regulations on Value-added Tax is tax-free. It says that domestic sales are tax-free. Some imported goods are duty-free and some are not.
The latest provisional regulations on value-added tax The latest provisional regulations on value-added tax should be the value-added tax regulation adjusted on July 20 13, that is, the regulation of 17%. If you want to see the specific list, then check it on the official website of the IRS. There are various tax laws and lists on it. But the latest, the National People's Congress and the National People's Congress have not passed the new provisions related to value-added tax.