Question 2: Do agricultural and sideline products include vegetables and fruits? Yes, eggs, milk, skins, meat, fruits and vegetables all belong to them.
Question 3: What are the duty-free agricultural products? 1. Self-produced agricultural products sold by agricultural producers are exempt from VAT.
2. "Self-produced agricultural products sold by agricultural producers" refers to the self-produced agricultural products of units and individuals directly engaged in plant planting, harvesting and animal feed and fishery sales listed in the bill; The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products produced and processed by the above-mentioned units and individuals, still belong to the agricultural products listed in the notes of the tax law and are not within the scope of tax exemption, and the value-added tax is levied at the prescribed 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 its detailed rules for implementation, primary agricultural products produced and sold by units and individuals engaged in agricultural production are exempt from value-added tax.
In these Regulations, agriculture refers to planting, aquaculture, forestry, animal husbandry and aquatic products; Engaged in agricultural production is directly engaged in agricultural planting, harvesting, feeding, fishing and so on. Self-production and marketing is an act of self-production and marketing, and agricultural products sold through acquisition, production and processing are not tax-free. At the same time, it should be noted that duty-free agricultural products must be primary agricultural products, that is, agricultural products made only by simple rough processing methods such as drying, pickling and slicing.
Question 4: Are apples, peaches, chestnuts and grapes agricultural products? Agricultural products refer to the primary products of various animals and plants produced by planting, aquaculture, forestry, animal husbandry and aquaculture. Edible agricultural products refer to food raw materials obtained by planting and harvesting crops on land, and also include products developed through soilless culture in recent years, such as cereals, beans, potatoes, vegetables and fruits. Livestock, poultry and bee products refer to food raw materials obtained by artificially raising and stocking various animals on land, including livestock and poultry meat, milk, eggs and honey products. Aquatic products refer to products caught in rivers, lakes and seas and products cultivated artificially, including fish, crabs, shellfish and algae.
What you said belongs to agricultural products.
Question 5: Should goods with VAT rate of 13%, including agricultural products, vegetables and fruits, be levied at 13%? 5. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance, on Printing and Distributing Notes on the Scope of Taxation of Agricultural Products (Cai Shui Zi [1995] No.52, the full text is valid):
Notes on the scope of taxation of agricultural products Agricultural products refer to the primary products of various animals and plants produced by planting, aquaculture, forestry, animal husbandry and aquaculture. The scope of agricultural products taxation includes: 1. Plants include the primary products of various plants planted artificially and naturally. The specific scope of taxation is as follows: (1) Grain refers to the fruits of various staple plants. The tax scope of the goods includes wheat, rice, corn, sorghum, millet and other miscellaneous grains (such as barley and oats). ), and grains (such as flour, rice, corn flour, residue, etc.). ) is made by grinding and shelling. Daoxiao Noodles, dumpling skin, wonton skin, rice noodles and other food replicas also belong to the tax scope of this commodity. Frozen food, instant noodles, non-staple food and various cooked foods processed with grain as raw materials do not belong to the tax scope of the goods. (2) Vegetables and vegetables refer to herbs and woody plants that can be used as non-staple food. The tax scope of the goods includes all kinds of vegetables, fungi and a few woody plants that can be used as non-staple food. Vegetables, pickles, pickles and pickles processed by drying, cold storage, freezing, packaging and dehydration also belong to the tax scope of the goods. All kinds of canned vegetables (canned food refers to all kinds of food packed with metal cans, glass bottles and other materials and sealed with exhaust. The same below) does not belong to the scope of taxation of this commodity. (2) Tobacco leaves refer to all kinds of tobacco leaves after simple processing. The tax scope of the goods includes sun-cured tobacco leaves, air-cured tobacco leaves and flue-cured tobacco leaves. 1. Drying tobacco leaves. Refers to the use of solar energy for outdoor drying of tobacco leaves. 2. Dry tobacco leaves. Refers to the natural air-dried tobacco leaves in the air-drying room. 3. Initial tobacco testing. Refers to the tobacco leaves directly baked by tobacco farmers. Excluding redried flue-cured tobacco leaves baked by professional redrying plants. (4) Tea refers to fresh leaves and buds (tea green) picked from tea trees, as well as tea preliminarily made by processes such as blow drying, rolling, fermentation and drying. The tax scope of the goods includes all kinds of tea (such as black tea, green tea, oolong tea, white tea and black tea). ). Refined tea, edge-selling tea, tea mixed with various drugs and tea drinks do not belong to the tax scope of this goods. (5) Horticultural plants Horticultural plants refer to edible fruits, such as fruits, dried fruits (such as dried litchi, dried longan and raisins), dried fruits, nuts, melons and fruits (such as melons, watermelons and cantaloupes), peppers, prickly ash, star anise and coffee beans. Horticultural plants processed by freezing, cold storage, packaging and other processes also belong to the tax scope of the goods. All kinds of canned fruits, preserved fruits, candied fruits, fried nuts and nuts, ground horticultural plants (such as pepper and pepper powder, etc.). ) does not belong to the scope of taxation of this commodity. (VI) Medicinal plants Medicinal plants refer to roots, stems, skins, leaves, flowers and fruits. Various plants used as raw materials of traditional Chinese medicine. Pieces, pieces, blocks, segments and other Chinese herbal pieces processed from the above medicinal plants also belong to the tax scope of the goods. Chinese patent medicine does not belong to the taxation scope of this commodity. (VII) Oil plants Oil plants refer to primary products such as roots, stems, leaves, fruits, flowers or germ tissues of various plants, such as rapeseed (including mustard seeds), peanuts, soybeans, sunflower seeds, castor seeds, sesame seeds, sesame seeds, tea seeds, tung trees, olive kernels, palm kernels and cottonseed. Aromatic oil plants that extract aromatic oil also belong to the tax scope of the goods. (VIII) Fiber plants Fiber plants refer to plants that use their fibers as raw materials or ropes for textile and papermaking, such as cotton (including seed cotton, lint cotton and wadding cotton), hemp, jute, hibiscus hemp, ramie, abutted flax, flax, apocynum venetum, banana hemp and sisal. Cotton linter and hemp fiber degummed refined (washed) hemp also belong to the tax scope of the goods. (IX) Sugar plants Sugar plants refer to various plants mainly used for sugar production, such as sugarcane and sugar beet. (10) Forestry products Forestry products refer to trees, shrubs and bamboo plants, as well as natural resin and natural rubber. The taxation scope of forest products includes: 1. Journal. Refers to the removal of branches, buds, tree tops or barks from felled trees. & gt
Question 6: Is fruit an agricultural product? belong to
Question 7: Is sugarcane a fruit or an agricultural product? Sugarcane is not only an agricultural product, but also a fruit. Agricultural products contain fruit.
Agricultural products refer to primary products from agriculture, that is, plants, animals, microorganisms and their products obtained in agricultural activities. The state stipulates that primary agricultural products refer to planting, animal husbandry, fishery products and agricultural product packaging.
This kind of processed products is not included. Including:
First, tobacco leaves. It is a product made of leaves of various kinds of tobacco. Due to different processing methods, it is divided into sun-cured tobacco leaves, air-cured tobacco leaves and flue-cured tobacco leaves. 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 fresh leaves and buds (that is, tea green) picked from tea trees, which are mainly made through drying, rolling, fermentation, drying and other processes.
Third, edible fungi. Refers to natural growth and artificial cultivation of edible fungi, including fresh and dry goods, as well as fresh and dry goods that agricultural producers keep fresh, dry and package continuously with their own products.
Fourth, fruits and vegetables. Refers to fruits and vegetables grown naturally and cultivated artificially, including melons, dried fruits and pickles processed continuously and simply by agricultural producers (except candied fruits with fruits and vegetables as raw materials). Five, flowers, seedlings. Refers to the natural growth and artificial cultivation and maintain the natural growth of flower seedlings. Sixth, material compensation. Refers to natural growth and artificial cultivation of medicinal materials. It does not include the processed products of Chinese herbal medicines or Chinese patent medicines that have been cut, fried, baked, roasted, smoked, steamed and packaged.