From July 20 17 to July 1 year, the value-added tax rate of agricultural products was13%; ? From July 2065438 to July 2007, the VAT rate of agricultural products was adjusted to 1 1%. The value-added tax rate of agricultural products after deep processing is 17%.
Note: The VAT rate of taxpayers selling or importing agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, chemical fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications is 65,438+. For the specific scope, please refer to the provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Policies for Degenerate VAT Rates (Caishui [2017] No.37).
Taxpayers selling self-produced primary agricultural products and agricultural services are exempt from VAT.
Extended data:
The VAT rate refers to the ratio of the total tax amount of VAT taxable products to the sales revenue. Because the value-added tax is levied on the value-added tax of taxable products, and at the same time, the consistency of the tax burden of the same product must be maintained, it is a major feature of the design of the value-added tax rate to determine the applicable tax rate from the overall tax burden of taxable products.
Generally, tax can be calculated according to the VAT deduction method, using both VAT rate and VAT deduction rate. The current value-added tax adopts the product proportional tax rate, which is divided into 8%, 12%, 14%, 16%, 18%, 20%, 2 1%, 23%, 26% and 30. The tax rates of most products are determined by conversion on the basis of the original industrial and commercial tax and product tax, and the tax rates of some products are appropriately adjusted on the basis of the original tax.
Small-scale taxpayer
Small-scale taxpayers are taxpayers whose annual sales do not meet the above standards. In addition, individuals, non-enterprise units and enterprises that do not often engage in VAT taxable activities are also recognized as small-scale taxpayers. Small-scale taxpayers can become ordinary taxpayers after their applications are approved.
Small-scale taxpayers can collect value-added tax in a simple way, and their input tax cannot be deducted.
The VAT rate of small-scale taxpayers selling goods or taxable services is 3%.
general taxpayer
In addition, for productive taxpayers, this standard can be relaxed to 300,000 yuan if their accounting is sound, but for non-productive commercial enterprises, no matter whether their accounting is sound or not, they must meet the standard before they can be recognized as ordinary taxpayers. Since the addition of 1999, the state has forced the promotion of tax-controlled tankers and prohibited the production and sale of non-tax-controlled tankers. Therefore, on February 3, 2002, State Taxation Administration of The People's Republic of China issued Guoshuihan [20065438+0] No.882 "Notice on Taxation of All Gas Stations of VAT General Taxpayers", stipulating that from 1,
An enterprise that has been recognized as a general taxpayer will not be disqualified as a general taxpayer even if its taxable sales in a certain year fail to meet the standard if it does not commit the following acts.
Falsely issuing special VAT invoices or stealing, cheating or refusing to pay taxes;
Failing to file tax returns for three consecutive months or six consecutive months without justifiable reasons;
Failing to keep and use special VAT invoices and tax control devices as required, resulting in serious consequences.
References:
Baidu Encyclopedia-VAT rate