2. Relevant documents stipulate: Notice on the Policy of Exempting Some Fresh Meat and Egg Products from VAT in Circulation (Cai Shui [2065438+02] No.75).

With the approval of the State Council, some fresh meat and egg products from 20 12 to 10 are exempted from value-added tax in circulation. The relevant matters are hereby notified as follows:

First, some fresh meat and eggs sold by taxpayers engaged in wholesale and retail of agricultural products are exempt from VAT.

Fresh meat products exempted from value-added tax refer to pigs, cattle, sheep, chickens, ducks, geese and their whole or divided fresh meat, chilled or frozen meat, viscera, head, tail, bones, hooves, wings and claws.

Fresh egg products exempt from value-added tax refer to eggs, duck eggs and goose eggs, including fresh eggs, refrigerated eggs and egg liquid, yolk and eggshell separated by shell breaking.

The above products do not include the national rare and endangered wild animals and their fresh meat and egg products specified in the Wildlife Protection Law of People's Republic of China (PRC).

2. Taxpayers engaged in the wholesale and retail of agricultural products selling some fresh meat and egg products and other VAT taxable goods specified in Article 1 of this Notice shall separately account for the sales of fresh meat and egg products and other VAT taxable goods; Those who have not been accounted for separately shall not enjoy the VAT exemption policy for some fresh meat and eggs products.

Third, the "sales invoice" mentioned in Item (3) of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), which allows the input tax to be deducted from the output tax, refers to the ordinary invoice that small-scale taxpayers sell agricultural products, pay the value-added tax according to the simple method at the rate of 3%, or entrust the tax authorities to open on their behalf. Ordinary tickets issued by wholesale and retail taxpayers after enjoying the tax exemption policy shall not be used as vouchers for calculating the input tax deduction.