According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Value-Added Tax Rate of Agricultural Products and the Exemption of Value-Added Tax on Certain Items" [(94) Finance and Taxation No. 004], from May 1994 Effective from the 1st, the value-added tax rate for agricultural products has been adjusted from 17% to 13%. The "Notes on the Scope of Taxation of Agricultural Products" (hereinafter referred to as the "Notes") are now issued to you, and the relevant issues are clarified as follows:
1. The Tenth Provisional Regulations of the People's Republic of China on Value-Added Tax The “self-produced agricultural products sold by agricultural producers” as mentioned in the first item of the six tax-free items refer to the products sold by units and individuals directly engaged in the planting and harvesting of plants and the raising and fishing of animals. Self-produced agricultural products; purchased agricultural products sold by the above-mentioned units and individuals, as well as agricultural products purchased by units and individuals that are produced and processed and sold still belong to the agricultural products listed in the annotation, do not fall within the scope of tax exemption, and should be followed in accordance with regulations VAT is levied at the tax rate.
2. Refined tea made by agricultural producers using self-produced tea greens and then going through processes such as screening, winnowing, sorting, breaking into pieces, drying, and even stacking shall not be carried out according to the regulations of agricultural producers. The sales of self-produced agricultural products are subject to tax exemption regulations and shall be taxed at the prescribed tax rate.
This notice will be implemented from July 1, 1995, and the scope of agricultural products prescribed by the local state taxation bureaus will be abolished at the same time.
Attachment: Notes on the tax scope of agricultural products
Attachment:
Notes on the tax scope of agricultural products
Agricultural products refer to the planting industry , various plant and animal primary products produced by aquaculture, forestry, animal husbandry and aquaculture. The scope of taxation on agricultural products includes:
1. Plants
Plants include primary products of various plants grown artificially and naturally. The specific scope of taxation is:
(1) Grain
Grain refers to the general term for the fruits of various staple food plants. The scope of taxation on this product includes wheat, rice, corn, sorghum, millet and other miscellaneous grains (such as barley, oats, etc.), as well as grains processed by grinding, shelling and other processes (such as: flour, rice, cornmeal, slag, etc.).
Reproductions of grains such as cut noodles, dumpling wrappers, wonton wrappers, dough wrappers, and rice noodles are also subject to taxation on this product.
Quick-frozen foods, instant noodles, non-staple foods and various cooked foods processed from grains are not subject to taxation on this product.
(2) Vegetables
Vegetables refer to the general name of herbs and woody plants that can be used as non-staple food. The taxable scope of this product includes various vegetables, fungi and a few woody plants that can be used as non-staple food.
Vegetables processed through drying, refrigeration, freezing, packaging, dehydration and other processes, such as pickles, pickles, pickles and salted vegetables, are also subject to taxation on this product.
Various canned vegetables (canned foods refer to various foods packaged in metal cans, glass bottles and other materials and sealed by exhaust. The same below) are not subject to taxation on this product.
(2) Tobacco leaves
Tobacco leaves refer to the leaves of various tobaccos and simply processed leaves. The scope of taxation on this product includes sun-cured tobacco leaves, dried tobacco leaves and first-cured tobacco leaves.
1. Drying tobacco leaves. It refers to tobacco leaves dried in the open air using solar energy.
2. Drying tobacco leaves. It refers to tobacco leaves that are naturally dried in the drying room.
3. Preliminary examination of tobacco leaves. It refers to tobacco leaves cured directly by tobacco growers. Excludes recured tobacco leaves cured by professional recured factories.
(4) Tea
Tea refers to the fresh leaves and buds (i.e. tea greens) picked from the tea tree, which have been dried, kneaded, fermented and dried Tea made at the beginning of the process. The taxable scope of this product includes various types of tea (such as red tea, green tea, oolong tea, white tea, black tea, etc.).
Refined tea, tea for border sales, tea and tea drinks mixed with various drugs are not subject to taxation on this product.
(5) Horticultural plants
Horticultural plants refer to edible fruits, such as fruits, dried fruits (such as dried lychees, dried longans, raisins, etc.), dried fruits, and nuts , fruit melons (such as melon, watermelon, cantaloupe, etc.), as well as pepper, pepper, aniseed, coffee beans, etc.
Gardening plants that have been processed through processes such as freezing, refrigeration, and packaging also fall within the scope of taxation on this product.
Various canned fruits, preserved fruits, candied fruits, fried nuts and nuts, and ground horticultural plants (such as pepper, pepper powder, etc.) are not subject to taxation on this product.
(6) Medicinal plants
Medicinal plants refer to the roots, stems, bark, leaves, flowers, fruits, etc. of various plants used as raw materials in traditional Chinese medicine.
Traditional Chinese medicine pieces such as slices, shreds, blocks, and segments processed from the above medicinal plants also fall within the scope of taxation on this product.
Chinese patent medicines are not subject to taxation on this product.
(7) Oil plants
Oil plants refer to primary products such as roots, stems, leaves, fruits, flowers or germ tissues of various plants that are mainly used to extract oil, such as Rapeseed (including mustard seeds), peanuts, soybeans, sunflower seeds, castor beans, sesame seeds, flax seeds, tea seeds, tung seeds, olive kernels, palm kernels, cotton seeds, etc.
Aromatic oil plants that extract aromatic oil also fall within the scope of taxation on this product.
(8) Fiber plants
Fiber plants refer to plants whose fibers are used as raw materials for textiles, papermaking or ropes, such as cotton (including seed cotton, lint, and wadding), hemp, and jute , kenaf, ramie, ramie, flax, apocynum, abaca, sisal, etc.
Dried (washed) linen after degumming of cotton linters and linen fibers also falls within the scope of taxation on this product.
(9) Sugar plants
Sugar plants refer to various plants mainly used for sugar production, such as sugar cane, sugar beets, etc.
(10) Forestry products
Forestry products refer to trees, shrubs and bamboo plants, as well as natural resin and natural rubber. The tax scope of forestry products includes:
1. Logs. It refers to trees and shrubs that are cut down to remove their branches, buds, tips or bark, and are sawed into wood sections of a certain length.
Sawn lumber does not fall within the scope of taxation on this product.
2. Original bamboo. It refers to bamboo plants that are cut down to remove their branches, tips or leaves, and sawed into bamboo segments of a certain length.
3. Natural resin. It refers to the secretions of woody plants, including lacquer, resin and gum, such as rosin, peach gum, cherry gum, acacia gum, Cuban gum and natural rubber (including latex and dry gum).
4. Other forestry products. It refers to various other forestry products other than the forestry products listed above, such as bamboo shoots, dried bamboo shoots, palm bamboo, palm clothing, branches, leaves, bark, rattan, etc.
Saltwater bamboo shoots also fall within the scope of taxation on this product.
Canned bamboo shoots are not subject to taxation on this product.
(11) Other plants
Other plants refer to various artificially cultivated and wild plants other than the plants listed above, such as saplings, flowers, plant seeds, and plant leaves. , grass, wheat straw, beans, potatoes, algae, etc.
Dried flowers, hay, dried potatoes, dried algae, scraps of agricultural products, etc. also fall within the scope of taxation on this product.
2. Animals
Animals include primary products of various artificially bred and naturally grown animals. The specific scope of taxation is:
(1) Aquatic products
Aquatic products refer to artificially stocked and artificially caught fish, shrimps, crabs, turtles, shellfish, echinoderms, and molluscs species, coelenterates, and leviathans. The scope of taxation on this product includes fish, shrimp, crab, turtle, shellfish, echinoderms, molluscs, coelenterates, marine animals, fry (eggs), shrimp fry, crab fry, clam fry (seedlings), and economic Frozen, refrigerated, salted and other preservative-treated and packaged aquatic products.
Dried fish, shrimp, crab, shellfish, echinoderms, molluscs, coelenterates, such as dried fish, dried shrimp, dried shrimp, scallops, etc., as well as shells, Pearls also fall within the scope of taxation for this product.
Cooked aquatic products and canned aquatic products of various types are not subject to taxation on this product.
(2) Livestock products
Livestock products refer to various livestock and poultry that are artificially raised, bred and captured.
The scope of taxation on this product includes:
1. Beasts, poultry and reptiles, such as cattle, horses, pigs, sheep, chickens, ducks, etc.
2. Meat products of mammals, poultry and reptiles, including whole or divided fresh meat, refrigerated or frozen meat, salted meat, offal, Head, tail, hoof and other tissues.
Raw meat products of various mammals, poultry and reptiles, such as bacon, cured meat, bacon, etc., also fall within the scope of taxation on this product.
Various canned meats and cooked meat products are not subject to taxation on this product.
3. Egg products. It refers to eggs of various poultry and reptiles, including fresh eggs and refrigerated eggs.
Processed salted eggs, preserved eggs, pickled eggs, etc. also fall within the scope of taxation on this product.
Canned eggs of various types are not subject to taxation on this product.
4. Fresh milk. It refers to the milk of various mammals and the milk produced through purification, sterilization and other processing procedures.
Various dairy products processed from fresh milk, such as yogurt, cheese, cream, etc., are not subject to taxation on this product.
(3) Animal skins
Animal skins refer to raw hides and skins that are directly stripped from various animals (mammals, poultry and reptiles) without tanning. open.
Raw hides and skins soaked in water, salt water or antiseptic solution, scraped, dehaired, sun-dried or smoke-dried without tanning are also subject to taxation.
(4) Animal plush
Animal plush refers to the unwashed hair, velvet and feathers of various animals.
Cleaned wool, washed velvet, etc. do not fall within the scope of taxation on this product.
(5) Other animal tissues
Other animal tissues refer to other tissues of mammals, birds, reptiles, and insects other than those listed above.
1. Silkworm cocoon. Including fresh and dried cocoons, as well as silkworm pupae.
2. Natural honey. It refers to collected unprocessed natural honey, fresh royal jelly, etc.
3. Animal resins, such as shellac, etc.
4. Other animal tissues, such as animal bones, shells, horns, animal blood, animal secretions, silkworm seeds, etc.