1, VAT treatment.
In value-added tax treatment, agricultural producers generally sell their own agricultural products; Buy other people's agricultural products for sale; Selling agricultural products and providing maintenance services; Farmers' professional cooperatives sell agricultural products, etc. Moreover, different business methods adapt to different tax policies and have different tax treatment methods.
First, agricultural producers sell their own agricultural products. Article 15 of the Provisional Regulations on Value-added Tax stipulates that self-produced agricultural products sold by agricultural producers are exempt from value-added tax. Article 35 of the Provisional Regulations on Value-added Tax, such as the Detailed Rules for Implementation, makes it clear that agriculture mentioned in Article 15 of the Regulations refers to planting, aquaculture, forestry, animal husbandry and aquaculture. Agricultural producers, including units and individuals engaged in agricultural production. Agricultural products refer to primary agricultural products, and the specific scope is determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. For example, on 20 10, a flower and tree base sold its own flowers and trees with an income of 4.5 million yuan and an input tax of 87,000 yuan, and the flowers and trees sold at the base were exempted from value-added tax. However, attention should be paid to filling in the bills according to the requirements of the tax law, and agricultural products that fall within the scope of tax exemption should be invoiced separately. If there are other expenses, such as maintenance fees, greening fees, engineering fees, etc. When selling saplings in the nursery, the tax law stipulates that the maintenance fee is not within the scope of tax exemption, and it is unified into the tree money when invoicing, so it cannot enjoy tax exemption.
The second is to buy other people's agricultural products for sale. The Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Printing and Distributing the Annotations on the Taxation Scope of Agricultural Products (Caishuizi [1995] No.052) stipulates that agricultural producers sell purchased agricultural products, and units and individuals sell the purchased agricultural products after production and processing, which still belong to the agricultural products listed in the annotations, and are not within the scope of tax exemption, and value-added tax is levied at the prescribed tax rate. Taxpayers engaged in tax exemption and reduction projects shall separately account for the sales of tax exemption and reduction projects; If the sales volume is not accounted for separately, no tax reduction or exemption shall be allowed. For example, a flower management company not only grows its own flowers and trees, but also buys them for sale. 20 10 annual flower sales revenue12.7 million yuan, of which 3.2 million yuan was planted by oneself. The deductible input tax for obtaining legal bills is 750,000 yuan, of which the self-generated part is 6.5438+0.02 million yuan. If accounting separately, the VAT payable is (1270-320) ×13%-(75-10.2) = 58.7 (ten thousand yuan); If it is not accounted separately, the VAT payable is1270×13%-75 = 90.1(ten thousand yuan).
The third is to provide forest management and protection while selling trees. The Notice of State Taxation Administration of The People's Republic of China on the Collection of Business Tax on Forest Tree Sales and Operation (Guo [2008] No.212) stipulates that the taxpayer's behavior of selling trees and providing forest tree management services belongs to the scope of value-added tax collection, and value-added tax should be levied. If a nursery sells non-self-produced seedlings of 6.5438+0.3 million yuan, provides seedling maintenance income of 6.5438+0.2 million yuan, and the deductible input tax is 6.5438+0.9 million yuan, the value-added tax payable by the nursery is = (654.38+0.30+654.38+0.2) × 654.38+0.3%.
Fourth, farmers' professional cooperatives sell agricultural products. The Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Relevant Tax Policies of Farmers' Specialized Cooperatives (Caishui [2008] No.81) clearly states that farmers' specialized cooperatives sell agricultural products produced by their own members, which is regarded as agricultural producers selling their own agricultural products, and is exempt from value-added tax; For duty-free agricultural products purchased by general VAT taxpayers from farmers' professional cooperatives, the VAT input tax can be deducted at the deduction rate of 13%; Agricultural films, seeds, seedlings, chemical fertilizers, pesticides and agricultural machinery sold by farmers' professional cooperatives to cooperative members are exempt from value-added tax.
2. Business tax treatment.
The Answer of State Taxation Administration of The People's Republic of China on Printing and Distributing Business Tax (I) (Guo [1995] 156) stipulates that business tax is levied on greening projects according to the project of "construction industry-other engineering operations", and the provision of nursery stock maintenance services belongs to the service industry category, so business tax is levied on the project of "service industry-other service industries". Guoshuihan [2008] No.212 clearly states that the taxpayer's behavior of providing forest management and protection services alone belongs to the scope of business tax collection, and the income obtained from providing agricultural mechanization, irrigation and drainage, pest control and plant protection services is exempt from business tax. For example, an enterprise undertakes the greening and maintenance project, plants Metasequoia glyptostroboides seedlings for a residential area, and provides daily maintenance for the seedlings within 1 year after the project is completed. The greening project cost is 7.5 million yuan, and the maintenance service income is 6.5438+0 million yuan, including 500,000 yuan for pest control and plant protection services. Business tax payable =750×3%+( 100-50)×5%=25 (ten thousand yuan).
3. Enterprise income tax treatment.
Article 27 of the Enterprise Income Tax Law stipulates that the income of enterprises engaged in agriculture, forestry, animal husbandry and fishery projects may be exempted or reduced. Article 86 of the Regulations for the Implementation of the Enterprise Income Tax Law and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Issuing the Scope of Primary Processing of Agricultural Products with Preferential Policies for Enterprise Income Tax (Trial) (Cai Shui [2008] 149) further clarified the scope of primary processing of agricultural products, including vegetables, grains, potatoes, oilseeds, beans, cotton, hemp and sugar. Income from agricultural, forestry, animal husbandry and fishery services such as forest cultivation and planting, livestock and poultry breeding, breeding of new crop varieties, forest product collection, irrigation, primary processing of agricultural products, veterinary drugs, agricultural technology popularization, operation and maintenance of agricultural machinery, and offshore fishery projects shall be exempted from enterprise income tax; Enterprises engaged in flowers, tea and other beverage crops and spice crops planting, mariculture and inland aquaculture projects, corporate income tax will be levied by half. The tax law clearly stipulates that unlisted agricultural, forestry, animal husbandry and fishery projects, as well as projects whose development is prohibited or restricted by the state, shall not enjoy the preferential agricultural tax stipulated in the tax law. Therefore, the income obtained by enterprises should be strictly distinguished from tax-exempt items, accounted for separately, and bills and detailed statements should be issued separately, and tax-exempt policies and regulations should be applied respectively, otherwise they will not be able to enjoy preferential tax reduction or exemption.