Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Policy of Exempting Agricultural Production Materials from Value-added Tax (Caishui [2001]13)
In order to support the development of agricultural production, with the approval of the State Council, the policy of exempting some agricultural means of production from VAT is hereby notified as follows:
1. The following goods are exempt from VAT:
1. Agricultural film.
2. Production and sales of compound fertilizer with nitrogen fertilizer other than urea, phosphate fertilizer other than diammonium phosphate, potash fertilizer and duty-free fertilizer as the main raw materials (the cost of duty-free fertilizer used by enterprises to produce compound fertilizer products accounts for more than 70% of all fertilizer costs in raw materials). "Compound fertilizer" refers to a fertilizer containing at least two of the three nutrients of nitrogen, phosphorus and potassium processed by chemical or physical methods, including compound fertilizer made only by chemical methods and mixed fertilizer made only by physical methods (also called mixed fertilizer).
3. Production and sales of abamectin, fenpropathrin, chlorothalonil, tribenuron-methyl, bensulfuron-methyl, imidacloprid, allethrin, pyridaben, mancozeb, isoprothiolane, trichlorfon, butachlor, acetamiprid, polyoxin, pendimethalin, diazinon, trifluralin, beta-cypermethrin and triadimefon. Prochloraz, methomyl, mirex, Spodoptera litura nuclear polyhedrosis virus, thiopsulfuron-methyl, cyhalothrin, triazophos, triadimefon, monosultap, dimehypo, cis-cypermethrin, aldicarb, diniconazole, phoxim, octanoyl bromobenzene, metolachlor, mixture A, acetochlor and acephate.
4. Wholesale and retail of seeds, seedlings, fertilizers, pesticides and agricultural machinery.
Two, the unified collection of value-added tax on the production and sales of urea, and in 200 1, 2002, the implementation of the value-added tax policy. 200 1 of the tax collected will be refunded in full, 50% in 2002, and the refund policy will be stopped from 2003. Specific VAT refund matters shall be handled by the local offices of the Financial Ombudsman of the Ministry of Finance in accordance with the relevant provisions of the Notice of the Ministry of Finance, the People's Bank of China, State Taxation Administration of The People's Republic of China and the People's Bank of China on the Interim Provisions on Budget Management of Some Enterprises after Tax Reform ([94] FB No.55).
Three, the original collection of value-added tax of urea production and sales enterprises, the implementation of value-added tax policy from 20011; For urea produced and sold by urea production enterprises that were originally exempted from value-added tax, the value-added tax will be resumed, and since August 1 day, 2006, the policy of first collecting and retreating and the policy of exempting agricultural means of production from value-added tax will be implemented. Article 4 of the Notice on Continuing to Implement Partial VAT Exemption Policy (Caishuimingdian [2000] No.6) shall be suspended at the same time.
Fertilizer is a tax-free item, but you are still a small-scale taxpayer's business enterprise. Please use the tax control machine to issue the invoice. Commercial hollow invoices are not allowed at present. Just fill in the actual tax declaration form, and the final payment amount is zero. You'd better ask the administrator in detail.