Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Exemption from Value-added Tax in Vegetable Circulation.
DocumentNo.: Caishui [20 1 1]No. 137 Status: Effective release date: 2011.
With the approval of the State Council, the value-added tax on vegetable circulation is exempted from 20 12 1. The relevant matters are hereby notified as follows:
1. Vegetables sold by taxpayers engaged in vegetable wholesale and retail are exempt from VAT.
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 from 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