In order to uniformly implement the tax policy, standardize the tea tax collection and management, and maintain the seriousness of the tax law, according to the relevant provisions of tax laws and regulations and the spirit of the provincial turnover tax work conference, the division of raw tea and refined tea is now clear as follows:

First, the division of raw tea and refined tea. Tea refers to the products made of white-picked tea twigs and stems, which are divided into coarse tea and refined tea due to different production techniques and processing degrees.

Maocha refers to low-priced tea, which is made from fresh leaves and buds picked from tea trees through simple processes such as drying, rolling, fermentation and drying. Include green tea, black tea, oolong tea, white tea and black tea.

Refined tea refers to tea refined from raw tea through certain mechanical processing procedures, such as screening, winnowing, sorting, shredding, drying, uniform stacking, packaging and packing, and tea directly processed from fresh tea leaves through the above mechanical processing procedures. Including green tea, black tea, scented tea, oolong tea, instant tea, teabags, Pu 'er tea, pressed tea (edge-selling tea) and "Kung Fu tea" (high-grade handmade tea) without mechanical processing and special manual processing.

Two, according to the provisions of the first division of raw tea and refined tea, all localities should grasp the following points in the specific implementation:

(1) Scented tea, instant tea, teabag, Pu 'er tea, health tea and pressed tea are generally refined teas.

(2) Oolong tea, white tea, black tea and yellow tea are not produced in our province, and these kinds of teas entering our province are generally refined teas.

(III) Tea (mainly green tea and black tea) and refined tea (mainly refined green leaves and refined black tea) produced in the province are divided in strict accordance with the process specified in Article 1, and are determined by the county (city) State Taxation Bureau and tax authorities after strict inspection of the production process of each variety.

(4) In order to distinguish raw tea from refined tea more accurately, tea producers and operators must truthfully fill in the name of the output invoice, and raw tea and refined tea must be clearly and truthfully issued. If the words "raw tea" are not added to raw tea, the value-added tax shall be levied in accordance with the relevant provisions of refined tea.

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