Policy basis:
1. According to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Relevant Tax Policies of Farmers' Professional Cooperatives (No.8/kloc-0 [2008] of Caishui):
(a) for farmers' professional cooperatives to sell agricultural products produced by their members, it is deemed that agricultural producers are exempt from value-added tax for selling their own agricultural products.
(2) Agricultural films, seeds, seedlings, chemical fertilizers, pesticides and agricultural machinery sold by farmers' professional cooperatives to members of the cooperatives shall be exempted from value-added tax.
(3) The term "farmers' professional cooperatives" as mentioned in this Notice refers to farmers' professional cooperatives established and registered in accordance with the Law of the People's Republic of China on Farmers' Professional Cooperatives. In addition, Article 21 of the Provisional Regulations on Value-added Tax stipulates that special invoices for value-added tax shall not be issued if the sales of goods or taxable services are subject to tax exemption.
Therefore, if your business meets the above requirements, according to the provisions of the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing (Guo Shui Fa [2005]129) and the Notice of the Goods and Services Tax Office of Guangdong Provincial State Taxation Bureau on Doing a Good Job in Handling Tax Preferences for Goods and Services Tax (Guangdong State Taxation Freight Memo [2014] No.53), this business. According to the regulations, if you want to enjoy preferential tax treatment, you should submit it to the competent tax authorities for filing, and submit relevant materials. After being examined and filed by the competent tax authorities, it will be implemented from the date of registration and filing. Taxpayers who fail to file in accordance with the regulations shall not enjoy vat reduction or exemption. Accordingly, your company should report the following information to the competent tax authorities for the record according to the Notice on Further Strengthening the Tax Administration of Farmers' Cooperatives (Guangdong Guo Shui Fa [2009] 1 37No.):1,Taxpayer's Application for Tax Reduction and Approval 2, a copy of the lease contract (or certificate) for planting and breeding grounds; 3. Relevant information of farmers' professional cooperatives established and registered in accordance with the Law of the People's Republic of China on Farmers' Professional Cooperatives.
II. Tax Preferences for Enterprise Income Tax According to Article 10 of the Announcement of State Taxation Administration of The People's Republic of China on the Implementation of Enterprise Income Tax Preferences for Agriculture, Forestry, Animal Husbandry and Fishery Projects (No.48 of 20 1 1 year), enterprises (including farmers' professional cooperatives of an enterprise nature) cannot enjoy preferential tax policies for agricultural, forestry, animal husbandry and fishery projects.
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