According to the current tax policy, agricultural technology service fees can be exempted from VAT and other policies. The specific situation needs to be differentiated according to the actual content and nature of the service fee to determine whether it should be tax-free. Under normal circumstances, those who provide agricultural technical service fees for the production of agricultural products such as grain, cotton, oilseeds, beans, feed, livestock and poultry can enjoy the policy of exemption from value-added tax according to relevant tax policies. However, if the agricultural technical service fee includes both technical consulting service and technical implementation service, it needs to be distinguished according to the actual situation. Among them, the technical consulting service belongs to the service nature and can enjoy the tax exemption policy; Technical implementation services belong to the nature of goods sales and shall not enjoy the tax exemption policy.
How to determine the specific taxation of agricultural technical service fees? If you are not sure whether the agricultural technology service fee should be tax-free, it is recommended to consult the local tax authorities or professional tax agencies. At the same time, it is also necessary to understand the provisions of relevant laws and policy documents to ensure that the agricultural technology service fees paid comply with the provisions of laws and regulations.
Whether the agricultural technology service fee is tax-free or not needs to be analyzed according to the actual situation. It is recommended to consult the local tax authorities or professional tax agencies when determining the tax payment situation. However, if the service involves the production of agricultural products such as grain, cotton, oilseeds, beans, feed, livestock and poultry, you can generally enjoy the policy of exemption from VAT.
Legal basis:
Article 32 of the Value-added Tax Law of People's Republic of China (PRC), means of production of agricultural products, agricultural products, agricultural machinery and other goods and taxable services specified by the State Council are exempt from value-added tax.