20 17 tax reduction and exemption policy: VAT preferential policy I. Tax reduction and exemption items
(1) The following items shall be exempted from VAT:
1, self-produced agricultural products sold by agricultural producers;
2. Contraceptive drugs and devices;
3. Old books;
4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching;
5. Imported materials and equipment provided by foreign governments and international organizations free of charge;
6. Special articles for the disabled are directly imported by disabled organizations;
7. sell your used items.
(II) From 1 June 5438+August11998, the grain sold by state-owned grain purchasing and selling enterprises that undertake the task of grain purchasing and storage shall be exempted from value-added tax, while other grain enterprises operate grain, and the following items shall be exempted from value-added tax:
(1) stores;
(2) Disaster relief food;
(3) Reservoir resettlement rations.
(3) Since August 1 2006, taxpayers engaged in the following goods shall be exempted from VAT:
(1) agricultural film;
(2) Nitrogen fertilizer produced and sold, phosphate fertilizer except diammonium phosphate, and compound fertilizer with duty-free fertilizer as the main raw material (the cost of duty-free fertilizer used in the production of compound fertilizer products accounts for more than 70% of the total cost of fertilizer in raw materials);
(3) wholesale and retail of seeds, seedlings, fertilizers, pesticides and agricultural machinery.
Note: Since June 5438+ 10/day, 2008, diammonium phosphate products produced and sold by taxpayers are exempt from VAT.
(4) From July 1 day, 2005, the value-added tax on urea products produced and sold by domestic enterprises was adjusted from first levy and then levy to temporarily exempt from 50% value-added tax.
(5) Since July 1 2007, the processing, repair and replacement services provided by individuals with disabilities are exempt from VAT.
(6) From 1 999165438+1October1,blood for clinical use supplied by blood stations to medical institutions shall be exempted from VAT.
(7) Since July 2000 10, preparations produced and used by non-profit medical institutions are exempt from value-added tax.
(8) From1June 65438+ 1 date, the products of specified reconnaissance and security equipment developed and produced by the Scientific Research Institute of the Ministry of Public Security and the Public Security Reconnaissance and Security Equipment Factory (the newly added parts are issued after being reported to State Taxation Administration of The People's Republic of China for examination and approval every year) shall be exempted from value-added tax; Sales to other units, according to the provisions of the collection of value-added tax. If the police uniforms produced by labor factories are sold to public security, justice and national security systems, they shall be exempted from value-added tax; Sales to other units, according to the provisions of the collection of value-added tax.
(9) From the date of 20011,the business of repairing freight cars for this system by internal units of the railway system shall be exempted from value-added tax.
(1 0) From August1day, 2006, the production and sale of feed products can be exempted from value-added tax, and the scope of duty-free feed products includes:
(1) Single batch feeding. Its scope is limited to bran, corn, fish meal, grass feed, feed-grade calcium hydrogen phosphate, rapeseed meal, cottonseed meal, sunflower meal, peanut meal and other meal products except soybean meal.
(2) Mixed feed. Refers to the feed composed of more than two kinds of single bulk feed, grain, grain by-products and feed additives in a certain proportion, in which the mixing ratio of single bulk feed, grain and grain by-products is not less than 95%. (3) compound feed. It refers to the feed that can meet all the nutritional needs of animals (except water) after industrialized production of various feed raw materials according to the nutritional needs of different feeding objects and different feeding objects in their growth and development stages and according to the feed formula. (4) Composite premix. It refers to the uniform mixture of trace elements (more than 4 kinds) and vitamins (more than 8 kinds) required by the corresponding stage of animal feeding according to the requirements of national standards for feed products, which is composed of any two or more components of trace elements, vitamins, amino acids and non-nutritive additives and carriers or diluents in a certain proportion. (5) Concentrated feed. It refers to a homogeneous mixture made of protein, compound premix and minerals in a certain proportion.
(1 1) Since June 2008 1, taxpayers' production, sale, wholesale and retail of organic fertilizer products are exempt from value-added tax. Organic fertilizer products refer to organic fertilizer, organic-inorganic compound fertilizer and bio-organic fertilizer. The product implementation standards are: organic fertilizer NY525-2002, organic-inorganic compound fertilizer GB 18877-2002 and bio-organic fertilizer NY884-2004.
(XII) Since June 5438+1 October1day, the sales of the following self-produced goods and services are exempt from VAT:
1. Reclaimed water. Reclaimed water refers to water resources recovered from sewage treatment plant effluent, industrial drainage (mine water), domestic sewage, landfill leachate, etc. After proper treatment, it can reach a certain water quality standard and can be reused in a certain range. Reclaimed water shall conform to the Water Quality Standard for Reclaimed Water (SL368? 2006).
2. Rubber powder produced with waste tires as all raw materials. Rubber powder should comply with GB/T 19208? Performance indicators specified in 2008.
3. Refurbish tires. Refurbished tires should comply with GB7037? 2007、GB 14646？ 2007 or HG/T3979? According to the performance index specified in 2007, the carcass 100% of retreaded tires comes from waste tires.
4 production of raw materials mixed with waste residue ratio of not less than 30% of the specific building materials products.
Specific building materials products refer to bricks (excluding sintered ordinary bricks), building blocks, ceramsite, wallboard, pipes, concrete, mortar, road manhole covers, road guardrails, fireproof materials, refractory materials, thermal insulation materials and mineral (rock) cotton. Waste residue refers to mining and mineral processing waste residue, smelting waste residue, chemical waste residue and other waste residue. The specific scope of waste residue shall be implemented according to Annex 2 "Catalogue of Waste Residues with Preferential VAT Policies".
5. Sewage treatment services are exempt from value-added tax. Sewage treatment refers to the treatment of sewage (including urban sewage and industrial wastewater) to make it meet the Wastewater Discharge Standard for Urban Sewage Treatment Plants (GB 189 18? 2002), or reach the direct discharge limit in the corresponding national or local water pollutant discharge standards.
(1 3) From July, 200654381day, the sewage burial fees charged by water plants (companies) entrusted by governments at all levels and competent departments shall be exempted from value-added tax.
(14) From 1998 65438+ 10/day, the rural power grid maintenance fees (including low-voltage line loss maintenance fees and electrician funds) charged by the rural power management station to users shall be exempted from value-added tax.
(15) From August 1 2006, goods purchased in China by foreign governments and international organizations for free assistance projects are exempted from value-added tax, and units selling duty-free goods are allowed to deduct the input tax of duty-free goods from the output tax of other domestic goods.
(XVI) Since July 1 2007, taxpayers' production, sale, wholesale and retail of drip irrigation tapes and drip irrigation pipe products are exempt from value-added tax.
Drip irrigation belt and drip irrigation pipe products refer to hose and water pipe products specially used for agricultural water-saving drip irrigation system, which are processed with orifices or other outflow devices in the manufacturing process and can drain water in drops or continuous flow. Drip irrigation belt and drip irrigation pipe products are produced according to relevant national quality and technical standards. The drip irrigation system consists of PVC pipe (main pipe), pe pipe (auxiliary pipe), socket fittings, filters and other components.
(XVII) Since1March, 1999 1 1, if the goods entrusted for auction by the auction house fall within the scope of duty-free goods, they may be exempted from value-added tax with the approval of the county-level competent tax authorities where the auction house is located.
(XVIII) From June 5438+1 October to June 5438+03, and June 5438+February 3 1 June, 2009, Party newspapers and periodicals were separated from their publishing and printing business and corresponding operating assets, and the publishing income and printing income of party newspapers and periodicals obtained from the date of registration were exempted from value-added tax.
(XIX) Since September 12, 2002, gold production and business operation entities have sold gold (excluding the following varieties: Au nine thousand nine hundred and ninety-nine, AU99995, AU999 and au 995；; Gold (hereinafter referred to as standard gold) and gold ore (including associated gold) with specifications of 50g, 100g, 1kg, 3kg and 12.5kg are exempt from VAT.
The member units of the gold exchange sell standard gold through the gold exchange (holding the "Gold Transaction Settlement Certificate" issued by the gold exchange), and are exempt from value-added tax if no physical delivery occurs; For physical delivery, the tax authorities shall issue special invoices for value-added tax according to the actual transaction price, and implement the policy of immediate collection and refund of value-added tax.
(20) Since June 5438+February 1, 2004, small-scale VAT taxpayers who purchase fiscal cash registers can use the special VAT invoices obtained by purchasing fiscal cash registers to offset the VAT payable in the current period according to the VAT amount indicated on the invoices, or calculate the tax deduction according to the following formula: tax deduction = (1+/kloc. 17%. If the tax payable in the current period is insufficient to be deducted, the non-deductible part can be deducted in the next period.
(21) The expenses paid by VAT taxpayers for the first time after the date of 20 1 1, 12, 1 (inclusive, the same below) can be fully deducted from the VAT payable (the deduction amount is the total price tax) by the special VAT invoice obtained by purchasing the special equipment of the VAT tax control system.
The technical maintenance fee paid by the VAT taxpayer after 20 1 1 year 1 February 1 day (excluding the technical maintenance fee paid before 201year1month) can be invoiced by the technical maintenance service unit.
(22) From 2012 65438+1kloc-0/,vegetables sold by taxpayers engaged in vegetable wholesale and retail are exempt from value-added tax.
(23) From 20 12, 10, 1, taxpayers are exempt from value-added tax for wholesale and retail of some fresh meat and eggs. The duty-free scope of fresh meat includes pigs, cattle, sheep, chickens, ducks and geese, whole or divided fresh meat, chilled or frozen meat, viscera, head, tail, bones, hooves, wings and claws. Duty-free fresh egg products refer to eggs, duck eggs and goose eggs, including fresh eggs, refrigerated eggs, broken and separated egg liquid, yolk and eggshell.
(twenty-four) since August 20 1 1, the sales of self-produced building sand aggregate produced by building (structure) waste and coal gangue shall be exempted from value-added tax. The proportion of construction waste and coal gangue in production raw materials is not less than 90%. Among them, the building sand aggregate produced by building (structure) waste should comply with the recycled coarse aggregate for concrete (GB/T 25 177? 20 10) and recycled fine aggregate for concrete and mortar (GB/T 25 176? 20 10); Construction sand and gravel aggregate produced with coal gangue as raw material shall conform to Building Sand (GB/T 14684? 200 1) and pebble and gravel for building (GB/T 14685? 200 1).
(25) From August of 20 1 1, the services of garbage treatment and sludge treatment and disposal shall be exempted from value-added tax. Garbage disposal refers to the business of reducing, recycling and harmless disposal of garbage by means of landfill, incineration, comprehensive treatment and recycling; Sludge treatment and disposal refers to the business of stabilizing, reducing and harmless treatment and disposal of sludge produced after sewage treatment.
Second, the immediate withdrawal of the project
(1) Value-added tax on products and services for comprehensive utilization of resources will be refunded immediately.
1. Since July, 2008 1, the sales of the following self-produced goods will be subject to the VAT refund policy:
(1) High-purity carbon dioxide products produced by industrial waste gas. High-purity carbon dioxide products shall conform to GB 1062 1? Relevant regulations in 2006.
(2) Electricity or heat generated by garbage as fuel includes electricity or heat generated by biogas production and sales generated by garbage fermentation. The proportion of garbage consumption in power generation fuel is not less than 80%, and the production emission reaches GB 13223? No 1 in 2003 or GB 18485? 200 1.
The term "garbage" as mentioned in these Measures refers to municipal solid waste, crop straw, bark waste residue, sludge and medical waste.
(3) Shale oil produced by oil shale is related to coal mining.
(4) Recycled asphalt concrete produced from waste asphalt concrete. The proportion of waste asphalt concrete in production raw materials is not less than 30%.
(5) For cement produced by rotary kiln process (including cement clinker, the same below) or cement produced by outsourcing cement clinker by grinding process, the proportion of mixed waste residue in cement production raw materials shall not be less than 30%. .
2. From July 1 day, 2008, the value-added tax realized by selling the following self-produced goods will be refunded at a lump sum of 50%:
(1) nitrocellulose powder, a coating material, is produced by retired military propellant. The proportion of retired military propellant in raw materials is not less than 90%.
(2) Flue gas and desulfurization by-products of high-sulfur natural gas produced by coal-fired power plants and various industrial enterprises. By-products refer to gypsum (the content of calcium sulfate dihydrate is not less than 85%), sulfuric acid (the concentration is not less than 15%), ammonium sulfate (the total nitrogen content is not less than 18%) and sulfur.
(3) Steam, activated carbon, white carbon, lactic acid, calcium lactate and biogas produced by waste distiller's grains and bottom pot water. The proportion of waste distiller's grains and bottom pot water in production raw materials is not less than 80%.
(4) Electricity and heat produced with coal gangue, coal slime, stone coal and oil shale as fuels. The proportion of coal gangue, coal slime, stone coal and oil shale in power generation fuel is not less than 60%.
(5) Electricity generated by wind power generation.
(6) Some new wall materials. The specific scope shall be implemented according to Annex 1 Catalogue of New Wall Materials with VAT Preferential Policies of this Notice.
3. From August 1 day, 1965, the following self-produced goods will be subject to the policy of 100% VAT refund on demand:
(1) Electricity or heat generated by residual heat and pressure in industrial production.
(II) Using kitchen waste, livestock manure, rice husk, peanut shell, corncob tea seed shell, cotton seed shell, three residues, secondary firewood, oily sewage, organic wastewater, sludge generated after sewage treatment, and oily sludge (scum) generated during oil production in oil fields, including electricity, heat and fuel produced from biogas generated by fermentation of the above resources. The proportion of the above resources in raw materials is not less than 80%, and the proportion of resources for producing fuel by using sludge (scum) produced in the process of oil production in oil fields is not less than 60%.
(3) Dry sludge and fuel made from sludge produced after sewage treatment. The proportion of the above resources in the production of raw materials is not less than 90%.
(4) Feed-grade mixed oil produced from waste animal and vegetable oils. Feed-grade blending oil shall meet the technical requirements specified in Feed-grade Blending Oil (NY/T 9 13-2004), and the proportion of the above resources in raw materials shall not be less than 90%.
(5) Lubricating base oil, gasoline, diesel oil and other industrial oils produced by recycling waste mineral oil. The production enterprise must obtain the license for comprehensive operation of hazardous waste, and the proportion of the above resources in the production raw materials shall not be less than 90%.
(6) Emulsified oil blending agent and waterproof coiled material products produced by sludge (scum) produced in the process of oil production in the oilfield. The production enterprise must obtain the license for comprehensive operation of hazardous waste, and the proportion of the above resources in the production raw materials shall not be less than 70%.
(7) Hair files made of human hair. More than 90% of the raw materials are human hair.
4. Since 2011165438, the policy of 80% return is implemented for the sale of the following self-produced goods: wood (bamboo, straw) fiberboard, wood (bamboo, straw) particleboard, with inferior firewood and crop straw as agricultural and forestry residues. Box board paper produced by Salix.
5. Sales of the following self-produced goods shall be subject to the policy of VAT refund upon collection.
Bagasse pulp, bagasse particleboard and various paper products produced by bagasse since (1) 2011. The proportion of bagasse in raw materials is not less than 70%.
(2) 1, 20 1 Alumina and activated calcium silicate produced from fly ash and coal gangue since August. The proportion of the above resources in the production of raw materials is not less than 25%.
(3) Sludge microbial protein 20 1 1, 1 produced by sludge in August. The proportion of the above resources in the production of raw materials is not less than 90%.
(4) 1, 20 1 Porcelain insulators and calcined kaolin produced from coal gangue since August. Among them, the proportion of coal gangue in raw materials for porcelain insulator production is not less than 30%, and the proportion of coal gangue in raw materials for calcined kaolin production is not less than 90%.
(5) From August 1 1, waste batteries, waste photosensitive materials, waste color developers, waste catalysts, waste light bulbs (tubes), electrolytic waste, electroplating waste, waste circuit boards, resin waste, smoke dust, wet mud, smelting slag, river bottom sludge, waste motors and scrap. The proportion of the above resources in the production of raw materials is not less than 90%.
(2) Value-added tax on software products will be refunded immediately.
From1.2011110, general VAT taxpayers sell their own software products. After the value-added tax is levied at the rate of 17%, the actual tax burden of value-added tax exceeding 3% will be refunded immediately.
2. From the date of 2011,general VAT taxpayers will localize the imported software products and sell them overseas. After the value-added tax is levied at the rate of 17%, the part with the actual value-added tax burden exceeding 3% will be refunded immediately.
Localization refers to redesign, improvement, transformation, etc. Simple Chinese character processing of imported software products is not included.
(three) the employment quota for the disabled will be refunded immediately.
Since July 1 day, 2007, the tax authorities have implemented the method of refunding the value-added tax or reducing or exempting the business tax according to the actual number of disabled people resettled by the unit (the average number of disabled people resettled every month accounts for more than 25% of the total number of employees, and the actual number of disabled people resettled exceeds 10). The specific limit for the annual refund of value-added tax or reduction of business tax for each disabled person actually placed shall be determined by the tax authorities at or above the county level according to six times the minimum wage standard approved by the people's government at the county level (including county-level cities and banners) where the unit is located, but the maximum shall not exceed 35,000 yuan per person per year.
Three, according to the simple way to collect the project
(1) Since June 5438+10/October 65438 +0, 2009, taxpayers have implemented the following policies in selling used goods:
1. For general taxpayers who sell their used non-deductible fixed assets and the non-deductible input tax stipulated in Article 10 of the Regulations, the simple tax rate of 4% shall be applied for VAT.
2. Small-scale taxpayers (except other individuals, the same below) sell their used fixed assets, and the value-added tax is levied at a reduced rate of 2%.
(2) Since June 5438+1 October1day, 2009, taxpayers have simply collected VAT at the rate of 4% when selling second-hand goods.
Second-hand goods refer to goods with partial use value (including second-hand cars, second-hand motorcycles and second-hand yachts) that enter the secondary circulation, but do not include articles for personal use.
(3) From June 5438+1 October1day, 2009, general taxpayers can choose to calculate and pay 6% value-added tax according to the simple method when selling the following goods:
1. Power produced by small hydropower units at and below the county level. Small hydropower units refer to small hydropower units with installed capacity below 50,000 kilowatts (including 50,000 kilowatts) built by various investors.
2. Sand, soil and stones used for building and producing building materials.
3. Bricks, tiles and lime continuously produced by digging sand, soil, stone or other minerals (except clay solid bricks and tiles).
4. Biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.
5. Tap water.
Commercial concrete (limited to cement concrete produced with cement as raw material).
After the general taxpayer chooses the simple method to calculate and pay the value-added tax, it may not be changed within 36 months.
(4) From June 5438+1 October1day, 2009, the general taxpayer will temporarily pay the value-added tax at the reduced tax rate of 4% according to the simplified method:
1. Consignment stores sell consignment items (including items consigned by individual residents);
2. The pawnbroker sells dead goods;
3. Duty-free goods retailed in duty-free shops approved by authorized departments in the State Council or the State Council (Note: 2011,abolished as of 0, Caishui [2012] No.39).
(5) From June 5438+1 October1day, 2009, the tap water sold by the tap water company which belongs to the general taxpayer shall be subject to VAT at the rate of 6% according to the simple method, and the VAT indicated on the VAT deduction certificate obtained by purchasing tap water shall not be deducted.
(6) Since February 1 2002, the general VAT taxpayer can collect VAT at a rate of 4% in the following two cases, and it is not allowed to issue special VAT invoices:
1. Taxpayers who purchase or make their own fixed assets and sell them after being recognized as ordinary taxpayers are small-scale taxpayers. ?
2. VAT General taxpayers collect taxable VAT in a simple way, and sell non-deductible fixed assets without deducting the input tax as required. ?
(seven) pharmaceutical enterprises belonging to the general taxpayer of value-added tax can choose a simple method to calculate and pay value-added tax according to the sales volume of biological products and the collection rate of 3%. If the simple method is chosen to calculate and pay VAT, the tax calculation method shall not be changed within 36 months.
Fourth, the starting point
(1) If the taxpayer's sales amount does not reach the value-added tax threshold stipulated by the competent departments of finance and taxation of the State Council, it shall be exempted from value-added tax.
(2) The scope of application of the VAT threshold is limited to individuals.
(three) the value-added tax threshold in our region:
1. For selling goods, the starting point is the monthly sales of 20,000 yuan;
2 taxable service sales, the starting point is the monthly sales of 20000 yuan;
3. If the tax is paid by time, the threshold is 500 yuan for each (daily) sales.
& gt& gt& gt More exciting next page? Preferential policies for VAT reform?