Extended data:
Logs (trees, shrubs and wood segments), bamboos (bamboo plants and bamboo segments), natural resins (raw lacquer, resins and gums, such as rosin, peach gum, cherry gum, Arabic gum, Cuban gum and natural rubber (including latex and dry gum), bamboo shoots, dried bamboo shoots, palm bark, branches, leaves, bark and rattan.
There is a processing fee for processing wood.
If an enterprise is entrusted to process wood and collect processing fees from the other party after the processing is completed, the tax rate shall be determined according to the taxable processing, repair and replacement services within the scope of VAT taxation, and the processing fees collected shall be multiplied by the corresponding tax-free collection rate, in which the small-scale taxpayer is 3%, the current tax rate is 1%, and the general taxpayer is 13%.
After deducting the value-added tax on April 1 day, the value-added tax rate has four grades: 13%, 9%, 6% and 0%. The import tax rate is13% for goods sales, processing, repair and replacement services and tangible movable property leasing services; Sales services and intangible assets (except land use rights) are 6%. According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Adjusting the VAT Rate of Agricultural Products 526 1 and Exempting Some Items from VAT 2 1653 (Caishui [1994] and the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing (Caishuizi [2004] Notes on the Taxation Scope of Agricultural Products), forest products include: logs (logs).
Remarks: sawn timber and canned bamboo shoots, the tax rate is 13%, which does not belong to the scope of goods.