Caishuizi [1995] No.52
The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
According to the Notice of People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China on Adjusting the VAT Rate of Agricultural Products and Exempting Some Commodities from VAT ([94] Caishuizi No.004), the VAT rate of agricultural products has been adjusted from 65,438+07% to 65,438+03% since May, 1994.
First, the "self-produced agricultural products sold by agricultural producers" in the first item of the duty-free items listed in Article 16 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) refers to the self-produced agricultural products sold by units and individuals directly engaged in plant planting, harvesting, animal breeding and fishing; The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products produced and processed by the units and individuals still listed in the notes, are not within the scope of tax exemption, and value-added tax is levied at the prescribed tax rate.
Second, the refined tea made by agricultural producers after screening, winnowing, picking, shredding, drying and even stacking their own tea leaves is not subject to the provisions of tax exemption for agricultural producers to sell their own agricultural products, but is taxed at the prescribed tax rate.
This notice shall be implemented as of 1 June 65438+July 9951day, and the scope of agricultural products stipulated by the former local state taxation bureau shall be abolished at the same time.
Attachment: Explanation on the scope of taxation of agricultural products
Attachment:
Explanation on the scope of taxation of agricultural products
Agricultural products refer to the primary products of various animals and plants produced by planting, aquaculture, forestry, animal husbandry and aquaculture. The scope of taxation of agricultural products includes:
I. Plants
Plants include the primary products of various plants planted artificially and naturally. The specific scope of taxation is:
(1) grain
Cereals refer to the fruits of various staple plants. The tax scope of the goods includes wheat, rice, corn, sorghum, millet and other miscellaneous grains (such as barley and oats). ), and grains (such as flour, rice, corn flour, residue, etc.). ) is made by grinding and shelling.
Daoxiao Noodles, dumpling skin, wonton skin, rice noodles and other food replicas also belong to the tax scope of this commodity.
Frozen food, instant noodles, non-staple food and various cooked foods processed with grain as raw materials do not belong to the tax scope of the goods.
② vegetables
Vegetables refer to herbs and woody plants that can be used as non-staple food. The tax scope of the goods includes all kinds of vegetables, fungi and a few woody plants that can be used as non-staple food.
Vegetables, pickles, pickles and pickles processed by drying, cold storage, freezing, packaging and dehydration also belong to the tax scope of the goods.
All kinds of canned vegetables (canned food refers to all kinds of food packed with metal cans, glass bottles and other materials and sealed with exhaust. The same below) does not belong to the scope of taxation of this commodity.
(2) Tobacco leaves
Tobacco leaves refer to the leaves of various kinds of tobacco and simply processed tobacco leaves. The tax scope of the goods includes sun-cured tobacco leaves, air-cured tobacco leaves and flue-cured tobacco leaves.
1. Drying tobacco leaves. Refers to the use of solar energy for outdoor drying of tobacco leaves.
2. Dry tobacco leaves. Refers to the natural air-dried tobacco leaves in the air-drying room.
3. Initial tobacco testing. Refers to the tobacco leaves directly baked by tobacco farmers. Excluding redried flue-cured tobacco leaves baked by professional redrying plants.
(4) Tea
Tea refers to the fresh leaves and buds (i.e. tea green) picked from tea trees, as well as the primary tea made by processes such as blow drying, rolling, fermentation and drying. The tax scope of the goods includes all kinds of tea (such as black tea, green tea, oolong tea, white tea and black tea). ).
Refined tea, edge-selling tea, tea mixed with various drugs and tea drinks do not belong to the tax scope of this goods.
(5) Horticultural plants
Horticultural plants refer to edible fruits, such as fruits and dried fruits (such as dried litchi, dried longan and raisins). ), dried fruits, nuts, melons (such as melons, watermelons, cantaloupes, etc.). ), as well as peppers, peppers, aniseed and coffee beans.
Horticultural plants processed by freezing, cold storage, packaging and other processes also belong to the tax scope of the goods.
All kinds of canned fruits, preserved fruits, candied fruits, fried nuts and nuts, ground horticultural plants (such as pepper and pepper powder, etc.). ) does not belong to the scope of taxation of this commodity.
(6) Medicinal plants
Medicinal plants refer to the roots, stems, skins, leaves, flowers and fruits of various plants used as raw materials of traditional Chinese medicine.
Pieces, pieces, blocks, segments and other Chinese herbal pieces processed from the above medicinal plants also belong to the tax scope of the goods.
Chinese patent medicine does not belong to the taxation scope of this commodity.
(7) Oil plants
Oil plants refer to the primary products such as roots, stems, leaves, fruits, flowers or germ tissues of various plants mainly used for oil extraction, such as rapeseed (including mustard seeds), peanuts, soybeans, sunflower seeds, castor seeds, sesame seeds, sesame seeds, tea seeds, tung nuts, olive kernels, palm kernels and cottonseed.
Aromatic oil plants that extract aromatic oil also belong to the tax scope of the goods.
(8) Fiber plants
Fiber plants refer to plants that weave and make paper with their fibers as raw materials or ropes, such as cotton (including seed cotton, lint cotton and wadding cotton), hemp, jute, hibiscus hemp, ramie, abutted hemp, apocynum venetum, banana hemp and sisal hemp.
Cotton linter and hemp fiber degummed refined (washed) hemp also belong to the tax scope of the goods.
(9) Sugar plants
Sugar plants refer to various plants mainly used for sugar production, such as sugarcane and beet.
(10) Forestry products
Forestry products refer to trees, shrubs and bamboo plants, as well as natural resin and natural rubber. The scope of taxation of forest products includes:
1. log. Refers to the trees and shrubs whose branches, buds, tops or skins are cut off from fallen trees, and the wood sections are sawn into a certain length.
Sawn timber does not belong to the tax scope of the goods.
2. original bamboo. Refers to bamboo plants that remove branches, shoots or leaves from chopped bamboo and saw them into bamboo segments of a certain length.
3. Natural resin. Refers to the secretion of woody plants, including raw lacquer, resin and gum, such as rosin, peach gum, cherry gum, Arabic gum, Cuban gum and natural rubber (including latex and dry rubber).
4. Other forestry products. Refers to various other forest products other than those listed above, such as bamboo shoots, dried bamboo shoots, brown bamboo, brown clothes, branches, leaves, bark, vines, etc.
Salt water bamboo shoots also belong to the scope of taxation of this commodity.
Canned bamboo shoots do not fall within the scope of taxation of this kind of goods.
(1 1) Other plants
Other plants refer to all kinds of artificially planted and wild plants other than those listed above, such as saplings, flowers, plant seeds, plant leaves, grass, wheat straw, beans, potatoes, algae and so on.
Dried flowers, hay, dried potatoes, dried seaweed, leftovers of agricultural products, etc. It also falls within the scope of taxation of this kind of goods.
Second, animals.
Animals include the primary products of all kinds of animals cultivated artificially and naturally. The specific scope of taxation is:
(1) aquatic products
Aquatic products refer to fish, shrimp, crab, turtle, shellfish, echinoderms, molluscs, coelenterates and marine mammals cultivated and caught artificially. The tax scope of the goods includes fish, shrimp, crab, soft-shelled turtle, shellfish, echinoderms, mollusks, coelenterates, marine mammals, fry (eggs), shrimp fry, crab fry, shellfish fry (fry), and aquatic products that have been frozen, refrigerated, salted and packaged.
Dried fish, dried shrimps, dried crabs, shellfish, echinoderms, mollusks, coelenterates, and shells and pearls that have not been processed into handicrafts also belong to the tax scope of the goods.
Cooked aquatic products and canned aquatic products do not belong to the tax scope of the goods.
(2) Animal husbandry products
Animal husbandry products refer to all kinds of livestock and poultry that are artificially raised, propagated and captured. The tax scope of the goods includes:
1. Animals, birds and reptiles, such as cattle, horses, pigs, sheep, chickens and ducks.
2. Meat products of mammals, birds and reptiles, including whole or divided fresh meat, chilled or frozen meat, bacon, viscera, head, tail, hooves and other tissues of mammals, birds and reptiles.
Raw meat products of various animals, birds and reptiles, such as bacon, cured meat, bacon, etc. , also belongs to the scope of taxation of the goods.
All kinds of canned meat and cooked meat products do not belong to the tax scope of this commodity.
3. egg products. Refers to the eggs of various birds and reptiles, including fresh eggs and frozen eggs.
Processing salted eggs, preserved eggs, preserved eggs, etc. It also falls within the scope of taxation of this kind of goods.
All kinds of canned eggs do not fall within the scope of taxation of this kind of goods.
4. Fresh milk. It refers to the milk of various mammals and the milk produced by purification, sterilization and other processing procedures.
Various dairy products processed with fresh milk, such as yogurt, cheese, cream, etc. , does not belong to the scope of taxation of the goods.
(3) Animal skins
Animal skins refer to raw skins and untanned skins directly peeled from various animals (mammals, birds and reptiles).
Hides and slices soaked in clear water, salt water or antiseptic solution, shaved, unhaired, dried or smoked, without tanning, also belong to the tax scope of the goods.
(4) Animal plush
Animal plush refers to the unwashed hair, down and feathers of various animals.
Washed wool, washed velvet and so on. It does not fall within the scope of taxation of the goods.
(5) Other animal organizations
Other animal tissues refer to other tissues of mammals, birds, reptiles and insects except those listed above.
1. cocoon. Include fresh cocoons, dry cocoons and silkworm chrysalis.
2. Natural honey. It refers to the unprocessed natural honey and fresh royal jelly collected.
3. Animal resins, such as shellac.
Other animal tissues, such as animal bones, shells, horns, animal blood, animal secretions and silkworm eggs.
People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China
June 14th, 1995