How do agricultural input enterprises fill in the value-added tax?

(1) Column 1 "VAT-exclusive sales amount subject to VAT": enter taxable goods, labor services, and taxable services Tax-exclusive sales

Sales, excluding tax-exclusive sales of sales of used taxable fixed assets and sales of used goods, tax-free sales, export tax-free sales, and check-up sales. Taxable For taxpayers whose services have deductible items, enter the tax-exclusive sales volume after deduction in the column of taxable services, and attach it to the current "VAT Return (Applicable to Small-scale Taxpayers)" Information" The data in column 8 are consistent.

(2) Column 2 "Sales of special value-added tax invoices issued by tax authorities without tax": Enter the sales of special value-added tax invoices issued by tax authorities. Total.

(3) Column 3 "Tax-excluding sales volume of ordinary invoices issued by tax control equipment": Enter the instructions on ordinary invoices for taxable goods and labor and taxable services issued by tax control equipment. The amount is converted into tax-excluding sales.

(4) Column 4 "Sales of used taxable fixed assets excluding tax": Enter the sales of taxable fixed assets used by yourself and Sales of used goods excluding tax, sales = sales including tax/(1+3%).

(5) Column 5 "Ordinary invoices issued by tax control equipment do not include sales of tax "Amount": Enter the tax-exclusive sales amount converted from the ordinary invoice amount issued by the tax control equipment for the sale of your own used taxable fixed assets and the sale of used goods.

(6) Column 6 "Tax-free sales "Amount": Automatically calculate the sales volume of taxable goods, services, and taxable services that are exempt from value-added tax, which is equal to column 7+8+9.

The tax for taxable services with deduction items Person, enter the tax-exclusive sales volume after deduction in this column of the taxable service column.

Which agricultural input companies are exempt from VAT?

(1) Single bulk feed. Refers to products derived from an animal, plant, microorganism or mineral or their by-products. Its scope is limited to bran, distiller's grains, fish meal, grass feed, feed grade calcium hydrogen phosphate and rapeseed meal and cottonseed meal except soybean meal. , sunflower meal, peanut meal and other meal products.

(2) Mixed feed. Refers to two or more single bulk feeds, grains, grain by-products and feed additives configured in a certain proportion, among which a single bulk feed, Feeds containing no less than 95% of grains and grain by-products.

(3) Compound feeds refer to a variety of feeds based on the nutritional needs of different feeding objects and the different growth and development stages of the feeding objects. The feed raw materials are industrially produced according to the feed formula to form feed that can meet all the nutritional needs of the animals (except water).

(4) Compound premix. Refers to the feed that can meet the requirements of the relevant national feed products. Standard requirements, comprehensively providing trace elements (4 or more) and vitamins (8 or more) required for the corresponding stages of animal feeding, consisting of any two or more types of trace elements, vitamins, amino acids and non-nutritional additives A homogeneous mixture of components and carrier or diluent in a certain proportion.

(5) Concentrated feed. Refers to a homogeneous mixture of protein, compound premix and minerals in a certain proportion.