Taxes shall be paid according to specific products, and the VAT rate: (1) Taxpayers selling or importing goods, except as provided for in Items 2 and 3 of this Article, shall have a tax rate of 17%. (2) Taxpayers sell or import the following goods at the tax rate of 13%: 1, grain and edible vegetable oil; 2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, residential coal products; 3. Books, newspapers and magazines; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council. (3) Taxpayers export goods with zero tax rate, unless otherwise stipulated by the State Council. (4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%. The adjustment of tax rate is decided by the State Council. Article 3 Where a taxpayer concurrently engages in goods with different tax rates and taxable services, it shall separately account for the sales of goods with different tax rates and taxable services. If the sales volume is not calculated separately, it shall be calculated from the high applicable tax rate. Article 4 Except as stipulated in Article 13 of these Regulations, the taxable amount of taxpayers selling goods or providing taxable services (hereinafter referred to as selling goods or taxable services) is the balance of the current output tax after deducting the current input tax. Calculation formula of taxable amount: taxable amount = current output tax amount-if the current input tax amount is not enough to be deducted because the current output tax amount is less than the current input tax amount, the insufficient amount can be carried forward to the next period for further deduction. Article 5 Taxpayers selling goods or taxable services shall be calculated according to the sales amount and the tax rate stipulated in Article 2 of these Regulations, and the value-added tax levied on the buyer shall be business tax. Calculation formula of output tax amount: output tax amount = sales amount × tax rate Article 6 Sales amount refers to the total amount of extra-price expenses charged by taxpayers to buyers for selling goods or taxable services, but does not include the output tax amount charged. Sales are calculated in RMB. When taxpayers settle sales in foreign exchange, they must convert it into RMB according to the foreign exchange market price. Article 7 If the price of goods or taxable services sold by taxpayers is obviously low without justifiable reasons, the sales amount shall be verified by the competent tax authorities. Article 8 When a taxpayer purchases goods or accepts taxable services (hereinafter referred to as purchasing goods or taxable services), the value-added tax paid or borne shall be the input tax. The import tax allowed to be deducted from the sales tax is limited to the VAT clearly recorded on the following VAT deduction vouchers: (1) VAT clearly recorded on the special VAT invoice obtained by the sales staff; (2) Value-added tax clearly recorded on the tax payment certificate obtained by the customs.
Legal basis:
Article 147 of the Criminal Law, whoever produces fake pesticides, fake veterinary drugs and fake fertilizers, sells pesticides, veterinary drugs, fertilizers and seeds that are known to be fake or ineffective, or the producers and sellers pass off unqualified pesticides, veterinary drugs, fertilizers and seeds as qualified pesticides, veterinary drugs, fertilizers and seeds, thus causing heavy losses in production, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also or shall only be fined 50% of the sales amount. Those who cause heavy losses to production shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined not less than 50% but not more than two times the sales amount; Whoever causes particularly heavy losses in production shall be sentenced to fixed-term imprisonment of not less than seven years or life imprisonment, and shall also be fined not less than 50% but not more than two times the sales amount or confiscated property.