From July of 20 17 and 1 year, the structure of VAT rate will be simplified and the VAT rate of 13% will be cancelled.
1. The tax rate for taxpayers selling or importing the following goods is 1 1%:
Agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications.
Two, taxpayers to buy agricultural products, according to the following provisions to deduct the input tax:
(1) If a taxpayer purchases agricultural products and obtains a special VAT invoice issued by a general taxpayer or a special customs import VAT payment book, the VAT indicated in the special VAT invoice or the special customs import VAT payment book is the input tax; Where a special VAT invoice is obtained from a small-scale taxpayer who pays VAT at the rate of 3% according to the simple tax calculation method, the input tax amount shall be calculated based on the amount indicated on the special VAT invoice and the deduction rate of 1 1%; If an agricultural product sales invoice or purchase invoice is obtained (issued), the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated on the agricultural product sales invoice or purchase invoice.
(2) During the pilot period of changing business tax to value-added tax, the original deduction of the tax rate of 17% for the agricultural products produced and sold by taxpayers or purchased by entrusted processing goods remains unchanged.
(three) continue to promote the agricultural product input tax deduction pilot. If the taxpayer has implemented the approved deduction of agricultural product input tax, it will still be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Launching the Pilot Project of Approved Deduction of Agricultural Product Input Tax in Some Industries (Caishui [2012] No.38) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Expanding the Pilot Industry Scope of Approved Deduction of Agricultural Product Input Tax (Caishui [20 13]), The deduction rate stipulated in Item (2) of Article 4 of the Pilot Implementation Measures for Approved Deduction of Agricultural Products Input Tax (Cai Shui [2012] No.38) is adjusted to11%; The deduction rate specified in item (3) shall be adjusted according to items (1) and (2) of this article.
(4) Ordinary invoices obtained by taxpayers who purchase vegetables and some fresh meat and eggs exempted from VAT policy from wholesale and retail links shall not be used as vouchers for calculating the input tax deduction.
(5) Where a taxpayer purchases agricultural products for production and sales or entrusts processing of goods and other goods and services with the tax rate of 17%, it shall separately calculate the input tax for production and sales of agricultural products or the input tax for goods and other goods and services with the tax rate of 17%. If it is not accounted for separately, the input tax shall be calculated uniformly according to the value-added tax amount indicated in the special VAT invoice or the special customs import VAT payment book, or according to the purchase price and deduction rate 1 1% of agricultural products indicated in the purchase invoice or sales invoice.
(VI) The sales invoices mentioned in Item (3) of Paragraph 2 of Article 8 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) and this Notice refer to ordinary invoices issued by agricultural producers when self-produced agricultural products are exempted from value-added tax.
Three. The export tax rebate rate of the goods listed in Annex 2 of this notice is adjusted to 1 1%. The export tax rebate rate applicable to export goods shall be based on the export date indicated on the export goods declaration form.
If a foreign trade enterprise exports the goods listed in Annex 2 of this notice before August 3, 20654381,and the value-added tax has been levied at the rate of 13% at the time of purchase, the export tax rebate rate of 13% shall be implemented; If the value-added tax has been levied at the rate of 1 1% at the time of purchase, the export tax rebate rate of 1 1% shall be implemented. The export tax rebate rate of 13% shall apply to the goods listed in Annex 2 of this notice exported by the production enterprise before August 3, 2065438. The time for exporting goods shall be based on the export date indicated on the export goods declaration form.
Four. This notice shall be implemented as of July, 2065438 1 day. If the previous relevant provisions are inconsistent with the VAT rate, deduction rate and specific scope of related goods specified in this notice, this notice shall prevail. Article 3 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Exempting Some Fresh Meat and Egg Products from Value-added Tax in Circulation (Cai Shui [2012] No.75) shall be abolished at the same time.
Five, all localities should attach great importance to the degenerate VAT rate, strengthen organizational leadership, careful arrangements, clear responsibilities. Do a good job in the preparatory work before implementation and the monitoring, analysis, publicity and explanation during implementation to ensure the smooth and orderly promotion of degenerate VAT rate. Please report any questions to the Ministry of Finance and State Taxation Administration of The People's Republic of China in time.
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