Should all the grain distributed by state-owned grain buying and selling enterprises that undertake the task of national grain purchasing and storage be tax-free?

Have you declared tax exemption? Did the county (city) level audit confirm that you are tax-free? Take a closer look at Articles 1 and 5 of the Notice.

First, state-owned grain buying and selling enterprises must sell grain at a price. Responsible for the storage and preservation of grain.

Grain sold by state-owned grain buying and selling enterprises is exempt from value-added tax. State-owned grain purchases are exempt from VAT.

Sales enterprises, the county (city) State Taxation Bureau in conjunction with the finance and food departments at the same level to determine the audit.

The tax authorities shall, when examining and approving the state-owned grain purchase and sale enterprises that enjoy tax exemption treatment, cancel them according to regulations.

"Special VAT invoice receiving and purchasing book", and collect unused special VAT invoices in its inventory for future reference.

If Pin engages in other taxable goods, the amount of special VAT invoice must be re-approved.

Five, to undertake the task of purchasing and storing grain of state-owned grain purchase and sale enterprises and operating tax exemption listed in this notice.

Objective Other grain enterprises, as well as enterprises with government reserve edible vegetable oil sales business, all

The tax exemption qualification that needs to be approved by the competent tax authorities shall not be handled if it is not reported to the competent tax authorities for approval.

Duty-free. Enterprises enjoying preferential tax exemption should declare tax exemption on schedule, otherwise the tax exemption will be cancelled.

Qualification.

The grain department shall provide military grain, disaster relief grain and reservoir resettlement grain to the State Taxation Bureau at the same level.

Relevant information such as ration units and supply quantities shall be exempted from tax after verification by the State Taxation Bureau.

In addition, seven provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning may, in accordance with this notice and

The relevant provisions of the VAT laws and regulations, formulate specific implementation measures, and report to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.

Keith. You look for the specific implementation measures formulated by your province and city to determine whether you should be tax-free.