Farmers' professional cooperatives selling self-produced agricultural products are exempt from value-added tax. Its annual taxable sales income (including both taxable sales income and tax-free sales income) exceeds 5 million yuan, and it must be registered as a general taxpayer. Therefore, the annual sales income of farmers' professional cooperatives exceeds 5 million yuan, and they should take the initiative to register with the tax bureau as general taxpayers. If you still don't take the initiative to register as a general taxpayer after being notified by the tax authorities, you will not only be forced to be treated as a general taxpayer by the tax bureau, but also be punished and affected by tax exemption.
Tax incentives:
1, the sale of agricultural products by farmers' professional cooperatives is regarded as the sale of self-produced agricultural products by agricultural producers, and is exempt from value-added tax;
2. For the duty-free agricultural products purchased by ordinary taxpayers from farmers' professional cooperatives, the VAT input tax can be deducted at the deduction rate of 13%;
3. Agricultural films, seeds, seedlings, chemical fertilizers, pesticides and agricultural machinery sold by farmers' professional cooperatives to members of the cooperative are exempt from value-added tax.
legal ground
Law of the People's Republic of China on the Administration of Tax Collection Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize the tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development. Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law. Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization. Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.