(1) single bulk feed. Products or by-products extracted from animals, plants, microorganisms or minerals. Its scope is limited to bran, distiller's grains, fish meal, forage, feed-grade calcium hydrogen phosphate, rapeseed meal, cottonseed meal, sunflower meal, peanut meal and other meal products other than soybean meal.
(2) Mixed services. Refers to two or more kinds of single bulk feed, grain, grain by-products and feed additives distributed according to a certain proportion, in which the mixture ratio of single bulk feed and grain by-products is not less than 95%.
(3) Formula feed. According to the nutritional needs of different feeding objects and the different growth stages of feeding objects, various feed raw materials are produced according to the feed formula, which can meet all nutritional needs of feed animals (except water).
(4) Composite premix. Refers to the uniform mixture of trace elements (4 or more) and vitamins (8 or more) required by the corresponding stage of animal feeding, which can be provided according to the requirements of national food standards. It consists of any two or more components of trace elements, vitamins, amino acids and non-nutritional additives, and a carrier or diluent in a certain proportion.
(5) Concentrated feed. Refers to the homogeneous mixture of protein, compound premix and minerals in a certain proportion. (See Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption of Value-added Tax for Feed Products, CaishuiNo. 12 1 July, 200 1 2). It is difficult for feed additive premix to fall into the above explanation of "feed" and cannot enjoy the specified exemption of value-added tax for feed.
Fish oil is a by-product of fish meal production. Mainly used in aquaculture and broiler breeding. Lots of feed. Through research, fish oil products are exempted from VAT according to the current VAT policy of "single bulk service materials" from 2003 1 month/day.
Mineral trace element lick brick is a block premix made of more than four trace elements, non-nutritional additives and high-pressure concentrated carriers, which can be directly eaten by cattle, sheep and other livestock. Exempt from value-added tax according to the provisions of "supplementary materials".
According to the current "single bulk feed" value-added tax policy, catering grade calcium dihydrogen phosphate products can be exempted from value-added tax. Taxpayers selling service-grade calcium dihydrogen phosphate products shall not issue special invoices for value-added tax; Those who issue special invoices do not enjoy the VAT exemption policy, and pay VAT in full as required.
Extended data:
I. Preferential tax-free policies
1 In accordance with Article 15 of the Provisional Regulations on Value-added Tax, the statutory items are exempted from value-added tax:
(1) Self-produced primary agricultural products sold by agricultural producers
(2) Contraceptive devices and instruments
(3) Used books purchased from the society
(four) imported instruments and equipment directly used for social consumption. Scientific research, scientific experiment and teaching
(5) Imported materials and equipment with free assistance from foreign governments and international organizations.
(six) organizations for the disabled directly import articles for the disabled.
(seven) the sale of personal items of the unit.
2. Other tax-free items:
(1) sells reclaimed water; Tire powder produced from waste tires; Refurbishing tires; Sewage treatment service (Caishui [2008] 156).
(2) Production, sale, wholesale and retail of organic fertilizers (Caishui [2008] No.56).
(3) Farmers' cooperatives sell agricultural products.
(4) Farmers' cooperatives sell to their members. Agricultural film, agricultural machinery, chemical fertilizers, pesticides, seeds and seedlings (No.812008 of Caishui).
3. Value-added tax is not levied on goods or services that are not taxed. According to the relevant provisions of China's value-added tax, the following items are not subject to value-added tax:
(1) supply or exploit unprocessed natural water (such as agricultural irrigation water reservoirs and self-produced groundwater factories) (Guo Shui [1993] 154No.).
(2) Vaccines distributed free of charge by State Taxation Administration of The People's Republic of China. Alte and Epidemic Prevention Station (Guoshuihan [1999] 19 1No.).
(3) Military, military, industrial, military and police materials (Caishui 1 1No.).
(4) Articles for the disabled (Caishuizi 1994 No.60).
(5) Rural power grid maintenance fee (Caishuizi 1998 No.47).
(6) Contact with postal departments and philatelic companies for the sale of philatelic commodities (Guo Shui Fa No.76).
(7) Purchasing goods without VAT on behalf of others (Caishuizi 1994).
Baidu Encyclopedia-Provisional Regulations on Value-added Tax
Baidu Encyclopedia-VAT
People's Network-Provisional Regulations of the People's Republic of China on Value-added Tax