Current location - Loan Platform Complete Network - Local tax - Cleaning tank tax
Cleaning tank tax
Hello, you can refer to the following documents: the vegetables you handle are duty-free. Therefore, although you have registered the national tax, you can apply for tax exemption and file it with the tax authorities.

Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Issues Concerning Exemption from Value-added Tax in Vegetable Circulation.

Document number: Caishui [20 1 1] 137 Status: Effective posting date: 2011

With the approval of the State Council, the vegetable circulation value-added tax will be exempted from 20 12 years 1 month 1 day. The relevant matters are hereby notified as follows:

1. Vegetables sold by taxpayers engaged in vegetable wholesale and retail are exempt from value-added tax.

Vegetables refer to herbs and woody plants that can be used as non-staple food, including all kinds of vegetables, fungi and a few woody plants that can be used as non-staple food. The main varieties of vegetables refer to the Catalogue of Main Varieties of Vegetables (see Annex).

Vegetables processed by processes such as selection, cleaning, cutting, drying, packaging, dehydration, refrigeration and freezing belong to the scope of vegetables mentioned in this notice.

Canned vegetables do not fall within the scope of vegetables mentioned in this notice. Canned vegetables refer to foods made of vegetables by processing, canning, sealing, sterilization or aseptic packaging.

Two, taxpayers selling vegetables and other VAT taxable goods, should be accounted for separately the sales of vegetables and other VAT taxable goods; Those who have not been accounted for separately shall not enjoy the tax exemption policy for vegetable value-added tax.

Attachment: Catalogue of Main Vegetable Varieties