Preferential tax policies for agricultural products

First, the production link. Self-produced agricultural products sold by agricultural producers are exempt from value-added tax. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Policies Concerning Degenerate VAT Rate (Caishui [2017] No.37), agricultural products refer to the primary products of various animals and plants produced by planting, breeding, forestry, animal husbandry and aquaculture. For the time being, the specific scope of taxation will continue to be implemented in accordance with the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Notes on the Scope of Taxation of Agricultural Products (Caishuizi [1995] No.52) and the existing relevant regulations. As a rural cooperative, it is a special case. According to Article 1 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Tax Policies of Farmers' Professional Cooperatives (Caishui [2008] No.81), the sales of agricultural products produced by farmers' professional cooperatives are regarded as the sales of self-produced agricultural products by agricultural producers, and are exempt from value-added tax. According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Value-added Tax Issues Concerning Taxpayers' Selling Livestock and Poultry in the Business Model of "Company Farmer" (Announcement No.8 of State Taxation Administration of The People's Republic of China No.2013), taxpayers engage in livestock and poultry breeding in the business model of "company-farmer", that is, the company signs an entrusted breeding contract with farmers to provide them with livestock and poultry seedlings, feed, veterinary drugs and vaccines (the ownership belongs to the company), and the farmers raise the livestock and poultry seedlings into finished products and send them to the company. Under the above business model, taxpayers recycle and resell livestock and poultry, which belong to agricultural producers to sell their own agricultural products, and should be exempted from value-added tax.

Individuals, individual industrial and commercial households, sole proprietorships and partnerships engaged in planting, breeding, feeding and fishing shall not be subject to personal income tax for the time being.

Second, the circulation link. In the field of agricultural products circulation, unless otherwise stipulated, value-added tax shall be paid. Unless otherwise specified, it refers to the following three situations:

1. engaged in vegetable wholesale and retail. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Issues Concerning Exemption from Value-added Tax in Vegetable Circulation (Cai Shui [201]137), vegetables sold by taxpayers engaged in vegetable wholesale and retail are exempt from value-added tax. Vegetables refer to herbs and woody plants that can be used as non-staple food, including all kinds of vegetables, fungi and a few woody plants that can be used as non-staple food, as well as vegetables processed through processes such as selection, cleaning, cutting, drying, packaging, dehydration, refrigeration and freezing. The main varieties of vegetables refer to the Catalogue of Main Vegetables.

2. Some fresh meat and egg products are exempt from VAT in circulation. According to the Notice of the Ministry of Finance on Exemption of Some Fresh Meat and Egg Products from Value-added Tax in Circulation in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2065438+02] No.75), some fresh meat and egg products sold by taxpayers engaged in the wholesale and retail of agricultural products are exempted from value-added tax. Fresh meat products exempted from value-added tax refer to pigs, cattle, sheep, chickens, ducks, geese and their whole or divided fresh meat, chilled or frozen meat, viscera, head, tail, bones, hooves, wings and claws. Fresh egg products exempt from value-added tax refer to eggs, duck eggs and goose eggs, including fresh eggs, refrigerated eggs and egg liquid, yolk and eggshell separated by shell breaking.

3. Enterprises buy cereals and soybeans for sale. According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption of Value-added Tax for Grain Enterprises (Caishuizi [1999]No. 198) and the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption of Value-added Tax for Reserved Soybeans (Caishuizi [20 14] No.38), The grain sold by state-owned grain buying and selling enterprises and the grain operated by soybean and other grain enterprises shall be subject to value-added tax, except for the following items: (1) Grain for the army: refers to the grain supplied to the China People's Liberation Army and the Chinese People's Armed Police Force at the military price on the strength of military grain vouchers and military grain supply vouchers. (2) Disaster relief food: refers to the food that is 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 the aid of disaster relief food (certificate). (3) Rations for reservoir migrants: refers to the food supplied to reservoir migrants at the prescribed sales price with the approval of the people's government at or above the county level.

Three, agricultural products wholesale market, farmers market property tax, land use tax. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continuing to Implement Preferential Policies for Property Tax and Urban Land Use Tax in Agricultural Products Wholesale Markets and Farmers' Markets (CaishuiNo. [20 19] 12), from 2019/to 202 1 12. Property used in agricultural products wholesale markets and farmers' markets that operate other products at the same time shall be exempted from property tax according to the proportion of other products and the area of agricultural products trading places. Conditions of enjoyment: 1. Wholesale markets for agricultural products and farmers' markets refer to places where buyers and sellers conduct spot wholesale or retail transactions of agricultural products and their primary processed products through industrial and commercial registration. Agricultural products include grain and oil, meat and poultry eggs, vegetables, dried and fresh fruits, aquatic products, condiments, cotton and linen, live animals, edible forest products and other edible agricultural products determined by the finance and taxation departments of provinces, autonomous regions and municipalities directly under the Central Government. 2. The real estate enjoying the above tax preferential treatment refers to the real estate that directly provides services for agricultural products trading in agricultural products wholesale markets and farmers' markets. Agricultural products wholesale markets, administrative offices and living quarters of farmers' markets, commercial catering and entertainment, and other properties that do not directly provide services for agricultural products transactions, do not belong to the preferential scope, and property tax should be levied according to regulations.

20 1 9,65438+10,1to 202 1, 65438+2,31,special land for agricultural products in agricultural products wholesale market and farmers' market (including self-owned and leased, the same below), temporarily. The land used by agricultural products wholesale markets and farmers' markets that operate other products at the same time shall be exempted from urban land use tax according to the area ratio of other products and agricultural products trading places. Conditions of enjoyment: 1. Wholesale markets for agricultural products and farmers' markets refer to places where buyers and sellers conduct spot wholesale or retail transactions of agricultural products and their primary processed products through industrial and commercial registration. Agricultural products include grain and oil, meat and poultry eggs, vegetables, dried and fresh fruits, aquatic products, condiments, cotton and linen, live animals, edible forest products and other edible agricultural products determined by the finance and taxation departments of provinces, autonomous regions and municipalities directly under the Central Government.

2. The land enjoying the above-mentioned tax preference refers to the land where agricultural products wholesale markets and farmers' markets directly provide services for agricultural products trading. Land that does not directly provide services for agricultural products trading, such as agricultural products wholesale markets, administrative offices and living quarters of farmers' markets, commercial catering and entertainment, does not belong to the preferential scope, and urban land use tax should be levied according to regulations.

Four, the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state shall be exempted from stamp duty. According to the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) and the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), the purchase contracts of agricultural and sideline products signed by the purchasing departments designated by the state with villagers' committees and farmers are exempt from stamp duty. Conditions for enjoyment: the parties to the acquisition contract are the purchasing department, villagers' committee or individual farmers designated by the state. According to the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Tax Policies of Farmers' Specialized Cooperatives (Caishui [2008] No.8/kloc-0), "The purchase and sale contracts of agricultural products and agricultural means of production signed between farmers' specialized cooperatives and their members are exempt from stamp duty. "