2. Taxpayers who sell both vegetables and other VAT taxable goods shall separately account for 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.
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.
3. 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.
Legal basis: 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.
Article 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.
Article 2 Taxpayers who sell both vegetables and other VAT taxable goods shall separately account for 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.