How do grain purchasing enterprises pay taxes?

Legal analysis: 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.

2. 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.

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

4. 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.

5. 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.

Private enterprises meet the second condition. Small-scale taxpayers pay VAT at the rate of 3%, but the input cannot be deducted. General taxpayers pay VAT at the rate of 13% when selling grain and oil. Input tax can be deducted according to regulations.

Legal basis: Article 3 of the Enterprise Income Tax Law of People's Republic of China (PRC). A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China. Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place. If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.