What is the tax rate on grain and oil for general taxpayers?

Legal analysis: 1. General taxpayers engaged in grain and oil sales pay value-added tax, surtax and income tax, etc. 2. The tax rate is 11% because it falls within the business scope of low tax rate. 3. Preferential policies: State-owned grain purchase and sales enterprises must sell grain according to the principle of price. Grain sold by state-owned grain purchase and sale enterprises that are responsible for grain collection and storage is exempt from value-added tax. For (1) military grain, (2) disaster relief grain, (3) reservoir immigration rations, they will be exempted after being verified by the State Taxation Bureau. levy value-added tax.

Legal basis: "Provisional Regulations of the People's Republic of China on Value-Added Tax" Article 2 Value-added tax rate: (1) Taxpayers selling goods, services, tangible movable property leasing services or imported goods, except in this article Unless otherwise provided for in Items 2, 4 and 5, the tax rate is 17%. (2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate, transfer land use rights, sell or import the following goods, the tax rate is 11%: 1. Grain and other agricultural products, edible vegetable oil, and edible salt ; 2. Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and coal products for residential use; 3. Books, newspapers, magazines, audio-visual products, and electronic publications; 4. Feed, Chemical fertilizers, pesticides, agricultural machinery, agricultural films; 5. Other goods specified by the State Council.