Agricultural companies selling their own agricultural products mainly involve value-added tax, consumption tax and income tax. First of all, the value-added tax, for the wholesale sales of agricultural products, is from13% according to the current policy; For the retail of agricultural products, 9% is levied according to the policy. Secondly, consumption tax, according to the production, processing and sales of different agricultural products, applies different tax rates and taxes. Finally, in terms of income tax, the sales profits of agricultural products production enterprises are calculated and levied according to the enterprise income tax policy. When agricultural companies sell their own agricultural products, besides the calculation and application of tax rate, they also need to pay attention to the relevant tax management and declaration procedures. According to the relevant regulations of tax management in China, it is necessary to issue corresponding invoices, pay taxes on time and declare relevant tax information in time during the sales process.
If agricultural enterprises expand sales channels overseas, how to deal with relevant tax issues? Agricultural enterprises need to calculate and pay taxes and fees in accordance with China's tax policies and customs supervision regulations when expanding sales channels overseas. At the same time, we should also understand the relevant tax policies and regulations of the target market countries or regions, and declare and pay taxes in accordance with relevant regulations. In addition, agricultural products involving cross-border trade also need to meet the requirements of export customs and inspection standards to ensure quality and safety.
The tax problem of agricultural companies selling their own agricultural products needs to be calculated and managed according to different types of agricultural products and sales channels. Practitioners in agricultural products industry need to understand relevant tax policies and regulations, maintain legal compliance and ensure the healthy development of enterprises.
Legal basis:
Article 76 of the Value-added Tax Law of People's Republic of China (PRC) shall calculate the value-added tax on the sales of taxable goods after deducting the costs, expenses and taxes directly related to the production and sale of self-produced agricultural products.