Do grain brokers have to pay taxes on selling grain?

1, agricultural tax-free enterprises do not need to pay taxes when they buy grain from farmers for sale. According to the current policy, grain is exempt from value-added tax in circulation, and the income of agricultural tax-free enterprises engaged in agriculture, forestry, animal husbandry and fishery projects can be exempted or reduced.

2. The income from the brokerage business of grain brokers belongs to the category of personal income tax, which needs to be paid in accordance with the provisions of the tax law. In addition, according to the tax law, grain brokers also need to pay value-added tax, stamp duty and other taxes and fees.

3 operators who purchase grain for profit all the year round must apply for a grain purchase license according to law. Individual industrial and commercial households with an annual purchase volume of less than 50,000 kilograms may not apply for a grain purchase license.

If your company is a general VAT taxpayer or a small-scale taxpayer, you don't have to pay VAT when you buy grain from farmers. However, at the time of sales, general VAT taxpayers need to pay VAT at 13%, and small-scale taxpayers need to pay VAT at 3%.

How do grain purchasing enterprises pay taxes?

When purchasing grain, private enterprises need to apply to the tax bureau for agricultural product purchase invoices, which are issued at the time of purchase and deducted at the VAT rate of 13%;

1. Value-added tax will be levied on other grain enterprises except the following items.

(1) commissary: refers to the commissary supplied 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 approved by the people's government at or above the county level and supplied to the victims in need at the prescribed sales price with disaster relief food stamps (certificates).

(3) Rations for reservoir migrants: refers to the grain supplied to reservoir migrants at the prescribed sales price with the approval of the people's governments at or above the county level.

3. For the business of selling edible vegetable oil, except for the sales of edible vegetable oil reserved by the government, the value-added tax will be levied according to regulations.

4. For grain and oil processing business, value-added tax shall be levied according to regulations.

5. State-owned grain purchasing and selling enterprises that undertake the task of grain purchasing and storage, other grain trading enterprises that operate the tax-free items listed in this notice, and enterprises that have the sales business of edible vegetable oil reserved by the government shall be subject to the examination and approval of the competent tax authorities, and those that have not been reported to the competent tax authorities for examination and approval shall not be exempted from tax. Enterprises enjoying tax exemption should declare tax exemption on schedule, and offenders will cancel their tax exemption qualification. The food department shall provide the State Taxation Bureau at the same level with relevant information such as the unit and supply quantity of rations for army food, disaster relief food and reservoir migrants, and shall be exempted from tax after verification by the State Taxation Bureau.

6. For duty-free grain purchased from state-owned grain purchase and sale enterprises by production and business units belonging to general VAT taxpayers, the input tax can be deducted at the deduction rate of 13% according to the sales amount indicated in the sales invoice issued by the purchase and sale enterprises; The purchased duty-free edible vegetable oil shall not be deducted from the input tax.

To sum up, the grain sold by state-owned grain purchasing and selling enterprises, which undertake the task of grain purchasing and storage, is exempt from value-added tax, and general taxpayers pay value-added tax, additional tax and income tax on grain and oil sales.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 25

Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.