What are the provisions for the collection and exemption of value-added tax in grain enterprises?

First, state-owned grain buying and selling enterprises must sell grain at a price. Grain sold by state-owned grain purchasing and selling enterprises that undertake the task of grain purchasing and storage shall be exempted from value-added tax.

Second, food enterprises with government reserve edible vegetable oil reserve business sell government reserve edible vegetable oil, which can be exempted from value-added tax after being examined and confirmed by the competent tax authorities, with the documents issued by the oil-right government or the food authorities entrusted by the government. Edible vegetable oil sold by grain enterprises that have not undertaken the government's edible vegetable oil reserve business shall not be exempted from VAT.

Three, according to the "notice on the exemption of value-added tax for grain enterprises"

Article 1 State-owned grain buying and selling enterprises must sell grain according to the principle of price. Grain sold by state-owned grain purchasing and selling enterprises that undertake the task of grain purchasing and storage shall be exempted from value-added tax. State-owned grain purchase and sale enterprises exempted from value-added tax shall be examined and determined by the county (city) State Taxation Bureau in conjunction with the finance and grain departments at the same level.

When examining and approving the state-owned grain purchase and sale enterprises that enjoy tax exemption, the tax authorities shall cancel their "Special VAT Invoice Purchase Book" in accordance with the provisions, and collect their unused special VAT invoices for cancellation; Engaged in other taxable goods, the amount of special VAT invoices must be re-approved. ?

Article 2 All other grain enterprises engaged in grain business shall be subject to value-added tax except the following items.

1, commissary. Refers to the supply of food to the China People's Liberation Army and the Chinese People's Armed Police Force at the commissary supply price with commissary vouchers and commissary supply certificates.

2. Disaster relief food. Refers to the food that is approved by the people's government at or above the county level and sold to the victims in need of assistance with disaster relief food (vouchers) at the prescribed price.

3, reservoir resettlement rations. Refers to the reservoir immigrants who are approved by the people's governments at or above the county level and sold at the prescribed price with food stamps (certificates).

Extended data:

Provisional regulations on value-added tax

second

VAT rate:

(1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this Article, shall pay a tax rate of 17%.

(2) The taxpayer sells or imports the following goods at the tax rate of 13%:

1, grain, edible vegetable oil, fresh milk;

2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, residential coal products;

3. Books, newspapers and magazines;

4, feed, fertilizer, pesticides, agricultural machinery, agricultural film;

5. Other goods specified by the State Council.

(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%.

The adjustment of tax rate is decided by the State Council.

Article 15

The following items are exempt from value-added tax:

(1) Self-produced agricultural products sold by agricultural producers;

(2) Contraceptive drugs and devices;

(3) old books;

(4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

(5) Imported materials and equipment provided free of charge by foreign governments and international organizations;

(six) articles for the disabled directly imported by organizations for the disabled;

(7) selling articles for personal use.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.

Article 16 The following items shall be exempted from value-added tax:

(1) Self-produced agricultural products sold by agricultural producers;

(2) Contraceptive drugs and devices;

(3) old books;

(4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

(5) Imported materials and equipment provided free of charge by foreign governments and international organizations;

(6) Processing, assembling and compensating imported equipment for trade;

(seven) articles for the disabled directly imported by organizations for the disabled;

(8) selling articles for personal use.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.

Baidu Encyclopedia-Provisional Regulations on Value-added Tax