The tax rate of agricultural products depends on different national tax policies, quantity, quality and so on. Generally speaking, the tax rate of agricultural products is between 0% and 20%. For example, in China, agricultural products are divided into edible agricultural products and industrial agricultural products. Edible agricultural products are included in the VAT preferential policy, and the tax rate is 0%, while the tax rate of industrial agricultural products is generally below 5%. In the United States, agricultural products are generally not subject to direct tax, but other consumption taxes, such as sales tax and use tax applicable to consumer goods, may be between 0% and 7%. At the same time, trade strategy will also affect the tax rate of agricultural products. Trading partners can reduce tariffs on agricultural products through trade agreement negotiations or other intentional agreements, thus making the import of agricultural products more convenient and economical. For example, in view of China's export of agricultural products to the United States, the trade agreement signed between China and the United States reduced the tax rate of most agricultural products exported from China to the United States from 25% to 7%. Generally speaking, due to the influence of different tax policies and other trade strategies, the tax rate of agricultural products is different. There are differences between countries and regions, so we can choose more favorable tax policies according to specific conditions. To sum up, a reasonable tax policy is an important driving force for the development of agriculture. Reasonable tax policy can effectively reduce the economic burden of agricultural enterprises, encourage them to carry out technological innovation and active investment, and promote agricultural development.
Legal basis:
Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.
The adjustment of tax rate is decided by the State Council.