1. VAT: 1. Article 15 of the Provisional Regulations on Value-added Tax stipulates that self-produced agricultural products sold by agricultural producers are exempt from value-added tax. 2. Article 35 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax defines agriculture as planting, aquaculture, forestry, animal husbandry and aquaculture. Agricultural producers, including units and individuals engaged in agricultural production. Agricultural products refer to primary agricultural products. The specific scope is determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. 3. Caishui [2009] No.9 "Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on the Application of Low VAT Rate and Simple Method to Collect VAT Policy for Some Goods" stipulates that "agricultural products refer to the primary products of various animals and plants produced by planting, breeding, forestry, animal husbandry and aquaculture. For the time being, the specific scope of taxation will continue to be implemented in accordance with the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Notes on the Scope of Taxation of Agricultural Products (Caishuizi [1995] No.52) and the existing relevant regulations. Caishuizi [1995]. Plants include the primary products of various plants planted artificially and naturally. The specific tax scope is: (10) Forest products refer to trees, shrubs and bamboo plants, and the tax scope of natural resin, natural rubber and forest products includes: .4 > Other forest products refer to various forest products other than those listed above, such as bamboo shoots, dried bamboo shoots, brown bamboo, brown skin, branches, leaves, skins and vines. Other plants Other plants refer to all kinds of artificially planted and wild plants other than those listed above, such as saplings, flowers, plant seeds, plant leaves, grass, wheat straw, beans, vines, etc.
Two. Enterprise income tax: The income from planting, planting and primary processing of agricultural products as stipulated in Item 1 of Article 27 of the Enterprise Income Tax Law and Item 1 of Article 86 of its implementing regulations may be exempted from enterprise income tax.
What tax is exempted for agricultural products processing enterprises?
Agricultural products processing enterprises are exempt from enterprise income tax;
According to the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, in order to implement the preferential enterprise income tax policies for agriculture, forestry, animal husbandry and fishery projects, the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Issuing the Scope of Primary Processing of Agricultural Products with Preferential Enterprise Income Tax Policies (for Trial Implementation) was recently issued (Caishui [2008]149). The scope of primary processing of agricultural products enjoying preferential policies of enterprise income tax (for trial implementation) (hereinafter referred to as the new scope) has been clarified. Enterprises engaged in primary processing of agricultural products within the new scope will be exempted from enterprise income tax from June 5438+ 10/day, 2008.
What taxes are exempted from agricultural enterprises, as described above. Specific tax exemption contents are introduced. We must strive for the tax preference of agricultural products correctly. Bian Xiao would like to remind our accounting friends that it is very important to make accounts and pay taxes. This means that accounting personnel in enterprises must pay attention to it. The above is all the contents compiled by Bian Xiao. Thank you very much for reading!