1. Units and individuals engaged in grassland management can enjoy the preferential policy of exemption from urban land use tax, but seedlings are not included.
2.1October 20 18 1 to February 2020 12 3 1, and the protective agricultural land is exempted from urban land use tax. Among them, units and individuals engaged in grassland management enjoy preferential policies of exemption from urban land use tax.
From March 2018110 to February 2020 12 3 1 2, the protected agricultural land is exempted from urban land use tax. Among them, units and individuals engaged in grassland management enjoy preferential policies of exemption from urban land use tax.
4. Protected agricultural land shall be exempted from urban land use tax. Among them, units and individuals engaged in grassland management enjoy preferential policies of exemption from urban land use tax.
If the average taxpayer buys agricultural products and sells products abroad, the VAT rate is 9% or 6%, then the tax rate for calculating the deduction is naturally 9%. There is no doubt about it! However, there is another special case, that is, the tax rate of products sold by enterprises after purchasing agricultural products is 13%. In this case, if the input tax is still calculated at the rate of 9%, the enterprise will suffer more. In order to take care of these enterprises, the tax law stipulates that these enterprises can add 1% if the deduction is calculated according to 9%. That is, the total tax deduction rate is 10%. Of course, this 1% can be deducted not when purchasing, but when the enterprise produces and consumes agricultural products. It should be noted here that if all the agricultural products purchased by taxpayers are used to produce and sell products, they can only be deducted according to 13%. If this part is not accounted for independently, it cannot be deducted according to 10%, but only according to the tax rate of 9%.
Legal basis:
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the policy of urban land use tax for facility agricultural land