VAT rate arrangement, how to deduct tax when purchasing agricultural products?
After this tax rate arrangement, the master is more concerned about how taxpayers can change the deduction of agricultural products. In Caishui Document No.32, there are two provisions on this. One is the consistency rule. With the arrangement of tax rate, the deduction rate of taxpayers purchasing agricultural products is arranged from 1 1% to 10%. There is also a special stipulation that taxpayers purchase agricultural products for consumption or distribution at a tax rate of 16%, and plan to pay taxes at a deduction rate of 12%. That is to say, the purchased agricultural products may be deducted according to 1 1% and 13% before the tax rate is arranged, and may be deducted according to 10% and 12% after the tax rate is arranged. Generally speaking, the general idea and energy of agricultural product inquiry are still implemented with reference to the document Caishui [2065438+07] No.37, which stopped issuing degenerate tax rates in previous years. Here, I want to prove the relationship between 12% discount rate:
1. Why should deep processing enterprises deduct agricultural products according to 12%?
The primary tax rate arrangement and the deduction rate of agricultural products are still topics to be discussed in the strategic arrangement. What is the VAT rate in July 2007+2065438? Four and three? After the change, the tax rate of agricultural products stopped to be adjusted. In order to understand the soaring tax burden of enterprises that deeply added agricultural products, we gave this local enterprise an over-guaranteed method, that is, two points were added on the premise of deduction rate 1 1%, and the tax rate difference was maintained at 4 percentage points according to the planned tax rate of deduction rate 13% (output 65438).
In this tax rate arrangement, the actual tax rate of products produced by agricultural products deep processing enterprises stopped from 17% to 16%. Our general discussion is that we should stop the tax rate and gradually stop the tax rebate rate and deduction rate, which is conducive to stopping the typical value-added tax system and reducing tax harm. Therefore, the deduction rate is also adjusted by one point and decided to be 12%. Compared with before the tax rate arrangement, the deduction intensity of agricultural products purchased by deep processing enterprises is the same, but it is increased by 2 percentage points on the premise of 10%.
2. What is the practical category of12% discount rate?
To exaggerate here, it is limited to the agricultural products purchased by taxpayers, and the tax rate is 16%. Enterprises that sell agricultural products or produce products with the actual tax rate of 10% are not included in the additional deduction strategy, and should make tax planning according to the deduction rate of 10%.
3. What evidence does the taxpayer have to buy agricultural products? It may be deducted according to 12%.
I summed it up for the master. There are three types of lists that can enjoy the deduction policy:
One is the purchase invoice of agricultural products or the sales invoice of sellers, which must be the ordinary invoice of agricultural consumers selling their own agricultural products with practical tax exemption strategy;
The second is to win VAT invoices or VAT payment books inspired by general tax collectors;
The third is the extensive VAT invoice, which is taken from small-scale taxpayers who pay VAT at the rate of 3%. What needs to be proved is that there is no plan to deduct the output tax from the tax-free invoices issued by taxpayers selling duty-free agricultural products and the general VAT invoices issued by small-scale taxpayers.
4. Agricultural products are authorized to deduct taxpayers
Can the tax deduction rate be deducted according to the scheme of 12%? Taxpayers who purchase agricultural products that have been approved for deduction are still in accordance with the provisions of the approved deduction and disposal measures, and the sales volume is fixed, and the deduction rate is the actual tax rate of the goods sold.
Can the sales of agricultural products be exempted from VAT?
Article 16 of the Provisional Regulations on People's Value-added Tax in China (the State Council Order [1993]No. 134) clearly stipulates:? Self-produced agricultural products sold by agricultural consumers are exempt from VAT? .
The Ministry of Finance and State Taxation Administration of The People's Republic of China's Report on Printing and Distributing the Interpretation of Agricultural Tax Items (Caishui [1995] No.52) pointed out:? What is the first item mentioned in Article 16 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC)? Self-produced agricultural products sold by agricultural consumers? , refers to the self-produced agricultural products listed in this interpretation that are directly engaged in plant planting, harvesting, animal feeding and fishing and part of the sales; For the above-mentioned agricultural products sold by units and parts, as well as the agricultural products that have been consumed and worked overtime by units and parts, they still belong to the agricultural products listed in the Description, which do not belong to the category of tax exemption, and value-added tax should be levied at the positive tax rate. ? According to the above rules, the basis for exempting agricultural products from VAT is self-produced agricultural products.
The Ministry of Finance's Report on Accounting Treatment Rules for Reduction and Refund of Turnover Tax (Caishui [1995] No.6) stipulates that the value-added tax directly reduced or exempted shall be debited. Taxable amount? Should I accept VAT (tax relief)? Subject, credit? Subsidy income? Theme. Not established? Subsidy income? Does the accounting department mean that enterprises should be added? Subsidy income? Theme. Where should the enterprise be? Should I receive a list of VAT? 、? Tax received? Stop and add names? Tax relief? Name, reflecting the value-added tax reduced or exempted by enterprises according to regulations, should be in accordance with? Taxable amount? Should I charge VAT? Fill in the records by scientific and technological means.
The Report of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Reduction, Exemption and Return of Trickle Tax and the Collection of Enterprise Cost Income Tax (Caishuizi [1994] No.074) stipulates that the trickle tax reduced or returned by an enterprise (including convenient tax refund and tax evasion priority) shall be included in the enterprise cost, except for items otherwise stipulated by the State Council, the Ministry of Finance and State Taxation Administration of The People's Republic of China. For the reduction and refund of direct payment, enterprise income tax shall be levied according to the original cost of the enterprise; For those who pay taxes first and then return them, and pay taxes first and then shrink, the enterprise income tax will be levied according to the enterprise cost in the year when the enterprise receives the tax refund or international tax refund.
What are the primary agricultural products in the VAT rules?
Primary agricultural products stipulated by the state refer to planting, animal husbandry and fishery products, excluding products added during processing. Including:
First, tobacco leaves. Therefore, the products made by adding work in various cigarette leaf processes can be divided into sun-cured tobacco leaves, air-cured tobacco leaves and flue-cured tobacco leaves because they have no ability to add work.
Suncured tobacco leaves refer to tobacco leaves that are sun-cured in the open air by using solar energy; Air-dried tobacco leaves refer to tobacco leaves that are naturally dried in an air-drying room; Flue-cured tobacco leaves (except redried tobacco leaves) refer to tobacco leaves baked in curing barn.
Second, hairy tea. It refers to the tea that is made by picking fresh leaves and new seedlings (dark green) from tea trees, blowing, kneading, fermenting and baking.
Third, edible fungi. Refers to the natural growth and artificial cultivation of edible fungi, including fresh products, processed products and agricultural consumers who use their cultivated and picked products for preservation, baking and packaging.
Fourth, fruits and vegetables. Refers to fruits and vegetables grown naturally and artificially, including melons, fruit products and pickled vegetables (except candied fruits and vegetables) that agricultural consumers use their own products for extensive labor.
Five, flowers, seedlings. Refers to the natural growth and artificial cultivation and maintain the natural growth of flower seedlings.
Sixth, medicinal materials. Refers to natural growth and artificial cultivation of medicinal materials. It does not include Chinese herbal medicines or processed products of Chinese patent medicine consumers that have been cut, fried, baked, roasted, smoked, steamed and packaged.
Seven, grain and oil crops. Refers to wheat, rice (including japonica rice, indica rice and Yuangu), soybeans, miscellaneous grains (including corn, mung beans, red beans, broad beans, peas, buckwheat, barley, Yuanmai, oats, sorghum, millet and kernels), fresh sweet potatoes, dried sweet potatoes, flowers, fruits, peanuts, sesame seeds, rapeseed, cottonseed and kernels.
Livestock, birds, mammals, insects, reptiles and amphibians.
1, animal skins such as cowhide, pigskin and sheepskin;
2. Livestock and poultry refer to unrefined animal hair and feathers;
3. Live birds, animals, insects and amphibians, such as pigs, cows, sheep and bullfrogs;
4. Light birds and fresh eggs. Light poultry refers to non-separated light poultry slaughtered and unhaired by agricultural consumers using their own live poultry;
5. Animals themselves or epidemic products, such as cocoon, bird's nest, velvet antler, bezoar, bee milk, musk, snake venom, fresh milk, etc.
6. Other dexterous land objects except the above animals.
Nine, aquatic products
1, freshwater products. Animals and plants that produce fresh water.
2. Seawater products. Marine aquatic animals and plants.
3. Wipe farmed products on the beach. It is a variety of animals and plants cultivated in the beach.
Aquatic products, including the fishing results of agricultural consumers, are generally frozen and pickled and naturally made into finished products.
X. forest products
1, Benmu. It refers to cutting off branches, ends or peeling of trees and sawing them into wood blocks with no * * * length according to regulations and norms.
2. This bamboo. It is to lift bamboo and cut it into branches, buds and leaves.
3, this wood, this bamboo foot stop. Refers to bark, roots, branches, shrub strips, twigs, leaves, etc. After the wood and bamboo were cut down.
4. Raw lacquer and natural resin. It is the infiltration of sumac, including collecting large wood lacquer of wild sumac and collecting small wood lacquer of cultivated sumac;
Natural resin refers to the infiltration of woody plants, including turpentine, shellac, Arabic gum, Cuban gum, tragacanth gum, Danish gum and natural rubber.
5. Other forestry by-products other than the above.
XI。 Other plants
1, cotton refers to lint, lint and seed cotton without fine finishing;
2. Hemp refers to raw hemp and hemp;
3. Wicker, mat and rush;
4. Other plants.
12. The agricultural products listed in Articles 1 to 11 above include seeds, seedlings, saplings, bamboo seedlings, breeding livestock and poultry, eggs, aquatic seedlings or seeds, edible fungus strains, flower seeds, fruits, etc.
1. Self-produced agricultural products sold by agricultural consumers are exempt from VAT.
2、? Self-produced agricultural products sold by agricultural consumers? Refers to the direct cross planting, harvesting, animal feed, fishing units and some self-produced agricultural products listed in the explanation; For the above-mentioned agricultural products sold by unit and part, as well as those that have been consumed and worked overtime by unit and part, they still belong to the agricultural products listed in the tax law interpretation, but they do not belong to the tax exemption category, so value-added tax should be levied at the positive tax rate.
3. Wholesale and retail of seeds, seedlings, fertilizers, pesticides and agricultural machinery are exempt from value-added tax.
According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax and the original detailed rules, units engaged in agricultural consumption and some primary agricultural products produced and sold by themselves are exempt from value-added tax.
13. What are the duty-free agricultural products?
In these Rules, agriculture refers to planting, aquaculture, forestry, animal husbandry and aquaculture; Engaged in agricultural consumption is directly engaged in agricultural planting, harvesting, feeding, fishing, etc. Self-production and self-marketing is an action that I consume and sell, but there is no tax-free team for agricultural products that have been purchased, consumed and sold. * * *, more need to be vigilant, duty-free agricultural products must be primary agricultural products, only after rough drying, pickling, slicing and other rough processing methods of agricultural products.
VAT rate arrangement, how to deduct tax when purchasing agricultural products? Can the sales of agricultural products be exempted from VAT? What are the primary agricultural products in the VAT rules? The small series of account management network has been improved, please see!
VAT rate arrangement, how to deduct tax when purchasing agricultural products?
After this tax rate arrangement, the master is more concerned about how taxpayers can change the deduction of agricultural products. In Caishui Document No.32, there are two provisions on this. One is the consistency rule. With the arrangement of tax rate, the deduction rate of taxpayers purchasing agricultural products is arranged from 1 1% to 10%. There is also a special stipulation that taxpayers purchase agricultural products for consumption or distribution at a tax rate of 16%, and plan to pay taxes at a deduction rate of 12%. That is to say, the purchased agricultural products may be deducted according to 1 1% and 13% before the tax rate is arranged, and may be deducted according to 10% and 12% after the tax rate is arranged. Generally speaking, the general idea and energy of agricultural product inquiry are still implemented with reference to the document Caishui [2065438+07] No.37, which stopped issuing degenerate tax rates in previous years. Here, I want to prove the relationship between 12% discount rate:
1. Why should deep processing enterprises deduct agricultural products according to 12%?
The primary tax rate arrangement and the deduction rate of agricultural products are still topics to be discussed in the strategic arrangement. What is the VAT rate in July 2007+2065438? Four and three? After the change, the tax rate of agricultural products stopped to be adjusted. In order to understand the soaring tax burden of enterprises that deeply added agricultural products, we gave this local enterprise an over-guaranteed method, that is, two points were added on the premise of deduction rate 1 1%, and the tax rate difference was maintained at 4 percentage points according to the planned tax rate of deduction rate 13% (output 65438).
In this tax rate arrangement, the actual tax rate of products produced by agricultural products deep processing enterprises stopped from 17% to 16%. Our general discussion is that we should stop the tax rate and gradually stop the tax rebate rate and deduction rate, which is conducive to stopping the typical value-added tax system and reducing tax harm. Therefore, the deduction rate is also adjusted by one point and decided to be 12%. Compared with before the tax rate arrangement, the deduction intensity of agricultural products purchased by deep processing enterprises is the same, but it is increased by 2 percentage points on the premise of 10%.
2. What is the practical category of12% discount rate?
To exaggerate here, it is limited to the agricultural products purchased by taxpayers, and the tax rate is 16%. Enterprises that sell agricultural products or produce products with the actual tax rate of 10% are not included in the additional deduction strategy, and should make tax planning according to the deduction rate of 10%.
3. What evidence does the taxpayer have to buy agricultural products? It may be deducted according to 12%.
I summed it up for the master. There are three types of lists that can enjoy the deduction policy:
One is the purchase invoice of agricultural products or the sales invoice of sellers, which must be the ordinary invoice of agricultural consumers selling their own agricultural products with practical tax exemption strategy;
The second is to win VAT invoices or VAT payment books inspired by general tax collectors;
The third is the extensive VAT invoice, which is taken from small-scale taxpayers who pay VAT at the rate of 3%. What needs to be proved is that there is no plan to deduct the output tax from the tax-free invoices issued by taxpayers selling duty-free agricultural products and the general VAT invoices issued by small-scale taxpayers.
4. Agricultural products are authorized to deduct taxpayers
Can the tax deduction rate be deducted according to the scheme of 12%? Taxpayers who purchase agricultural products that have been approved for deduction are still in accordance with the provisions of the approved deduction and disposal measures, and the sales volume is fixed, and the deduction rate is the actual tax rate of the goods sold.
Can the sales of agricultural products be exempted from VAT?
Article 16 of the Provisional Regulations on People's Value-added Tax in China (the State Council Order [1993]No. 134) clearly stipulates:? Self-produced agricultural products sold by agricultural consumers are exempt from VAT? .
The Ministry of Finance and State Taxation Administration of The People's Republic of China's Report on Printing and Distributing the Interpretation of Agricultural Tax Items (Caishui [1995] No.52) pointed out:? What is the first item mentioned in Article 16 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC)? Self-produced agricultural products sold by agricultural consumers? , refers to the self-produced agricultural products listed in this interpretation that are directly engaged in plant planting, harvesting, animal feeding and fishing and part of the sales; For the above-mentioned agricultural products sold by units and parts, as well as the agricultural products that have been consumed and worked overtime by units and parts, they still belong to the agricultural products listed in the Description, which do not belong to the category of tax exemption, and value-added tax should be levied at the positive tax rate. ? According to the above rules, the basis for exempting agricultural products from VAT is self-produced agricultural products.
The Ministry of Finance's Report on Accounting Treatment Rules for Reduction and Refund of Turnover Tax (Caishui [1995] No.6) stipulates that the value-added tax directly reduced or exempted shall be debited. Taxable amount? Should I accept VAT (tax relief)? Subject, credit? Subsidy income? Theme. Not established? Subsidy income? Does the accounting department mean that enterprises should be added? Subsidy income? Theme. Where should the enterprise be? Should I receive a list of VAT? 、? Tax received? Stop and add names? Tax relief? Name, reflecting the value-added tax reduced or exempted by enterprises according to regulations, should be in accordance with? Taxable amount? Should I charge VAT? Fill in the records by scientific and technological means.
The Report of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Reduction, Exemption and Return of Trickle Tax and the Collection of Enterprise Cost Income Tax (Caishuizi [1994] No.074) stipulates that the trickle tax reduced or returned by an enterprise (including convenient tax refund and tax evasion priority) shall be included in the enterprise cost, except for items otherwise stipulated by the State Council, the Ministry of Finance and State Taxation Administration of The People's Republic of China. For the reduction and refund of direct payment, enterprise income tax shall be levied according to the original cost of the enterprise; For those who pay taxes first and then return them, and pay taxes first and then shrink, the enterprise income tax will be levied according to the enterprise cost in the year when the enterprise receives the tax refund or international tax refund.
What are the primary agricultural products in the VAT rules?
Primary agricultural products stipulated by the state refer to planting, animal husbandry and fishery products, excluding products added during processing. Including:
First, tobacco leaves. Therefore, the products made by adding work in various cigarette leaf processes can be divided into sun-cured tobacco leaves, air-cured tobacco leaves and flue-cured tobacco leaves because they have no ability to add work.
Suncured tobacco leaves refer to tobacco leaves that are sun-cured in the open air by using solar energy; Air-dried tobacco leaves refer to tobacco leaves that are naturally dried in an air-drying room; Flue-cured tobacco leaves (except redried tobacco leaves) refer to tobacco leaves baked in curing barn.
Second, hairy tea. It refers to the tea that is made by picking fresh leaves and new seedlings (dark green) from tea trees, blowing, kneading, fermenting and baking.
Third, edible fungi. Refers to the natural growth and artificial cultivation of edible fungi, including fresh products, processed products and agricultural consumers who use their cultivated and picked products for preservation, baking and packaging.
Fourth, fruits and vegetables. Refers to fruits and vegetables grown naturally and artificially, including melons, fruit products and pickled vegetables (except candied fruits and vegetables) that agricultural consumers use their own products for extensive labor.
Five, flowers, seedlings. Refers to the natural growth and artificial cultivation and maintain the natural growth of flower seedlings.
Sixth, medicinal materials. Refers to natural growth and artificial cultivation of medicinal materials. It does not include Chinese herbal medicines or processed products of Chinese patent medicine consumers that have been cut, fried, baked, roasted, smoked, steamed and packaged.
Seven, grain and oil crops. Refers to wheat, rice (including japonica rice, indica rice and Yuangu), soybeans, miscellaneous grains (including corn, mung beans, red beans, broad beans, peas, buckwheat, barley, Yuanmai, oats, sorghum, millet and kernels), fresh sweet potatoes, dried sweet potatoes, flowers, fruits, peanuts, sesame seeds, rapeseed, cottonseed and kernels.
Livestock, birds, mammals, insects, reptiles and amphibians.
1, animal skins such as cowhide, pigskin and sheepskin;
2. Livestock and poultry refer to unrefined animal hair and feathers;
3. Live birds, animals, insects and amphibians, such as pigs, cows, sheep and bullfrogs;
4. Light birds and fresh eggs. Light poultry refers to non-separated light poultry slaughtered and unhaired by agricultural consumers using their own live poultry;
5. Animals themselves or epidemic products, such as cocoon, bird's nest, velvet antler, bezoar, bee milk, musk, snake venom, fresh milk, etc.
6. Other dexterous land objects except the above animals.
Nine, aquatic products
1, freshwater products. Animals and plants that produce fresh water.
2. Seawater products. Marine aquatic animals and plants.
3. Wipe farmed products on the beach. It is a variety of animals and plants cultivated in the beach.
Aquatic products, including the fishing results of agricultural consumers, are generally frozen and pickled and naturally made into finished products.
X. forest products
1, Benmu. It refers to cutting off branches, ends or peeling of trees and sawing them into wood blocks with no * * * length according to regulations and norms.
2. This bamboo. It is to lift bamboo and cut it into branches, buds and leaves.
3, this wood, this bamboo foot stop. Refers to bark, roots, branches, shrub strips, twigs, leaves, etc. After the wood and bamboo were cut down.
4. Raw lacquer and natural resin. It is the infiltration of sumac, including collecting large wood lacquer of wild sumac and collecting small wood lacquer of cultivated sumac;
Natural resin refers to the infiltration of woody plants, including turpentine, shellac, Arabic gum, Cuban gum, tragacanth gum, Danish gum and natural rubber.
5. Other forestry by-products other than the above.
XI。 Other plants
1, cotton refers to lint, lint and seed cotton without fine finishing;
2. Hemp refers to raw hemp and hemp;
3. Wicker, mat and rush;
4. Other plants.
12. The agricultural products listed in Articles 1 to 11 above include seeds, seedlings, saplings, bamboo seedlings, breeding livestock and poultry, eggs, aquatic seedlings or seeds, edible fungus strains, flower seeds, fruits, etc.
1. Self-produced agricultural products sold by agricultural consumers are exempt from VAT.
2、? Self-produced agricultural products sold by agricultural consumers? Refers to the direct cross planting, harvesting, animal feed, fishing units and some self-produced agricultural products listed in the explanation; For the above-mentioned agricultural products sold by unit and part, as well as those that have been consumed and worked overtime by unit and part, they still belong to the agricultural products listed in the tax law interpretation, but they do not belong to the tax exemption category, so value-added tax should be levied at the positive tax rate.
3. Wholesale and retail of seeds, seedlings, fertilizers, pesticides and agricultural machinery are exempt from value-added tax.
According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax and the original detailed rules, units engaged in agricultural consumption and some primary agricultural products produced and sold by themselves are exempt from value-added tax.
13. What are the duty-free agricultural products?
In these Rules, agriculture refers to planting, aquaculture, forestry, animal husbandry and aquaculture; Engaged in agricultural consumption is directly engaged in agricultural planting, harvesting, feeding, fishing, etc. Self-production and self-marketing is an action of my consumption and sales, but there is no tax-free team for agricultural products that have been purchased, consumed and sold. * * *, more need to be vigilant, duty-free agricultural products must be primary agricultural products, only after rough drying, pickling, slicing and other rough processing methods of agricultural products.
If you resume 333 on the account management network (ID: wwwkuaijicom) WeChat WeChat official account, you may wish to pay directly for free access.
Comprehensive estimation and disposal data+three major financial statements to understand and get training materials+"VAT tax burden table" banner +20 1 financial name table+price 8800 yuan excel tutorial!
Customer management network (ID: wwwkuaijicom): millions of account managers pay attention! It is the most watched WeChat WeChat official account at present, and it is the favorite account manager. Every day, we will push super-famous product name exercises, the latest accounting information and expert answers, as well as a large number of free study materials and excellent courses waiting for the master to stop installing!
Come and care about picking ~
▼