Value-added tax policy for grain storage

First, state-owned grain purchasing and selling enterprises must sell grain at a price, and the grain sold by state-owned grain purchasing and selling enterprises that undertake the task of grain storage is exempt from value-added tax;

Second, value-added tax is levied on other grain enterprises, except for military grain, disaster relief grain and reservoir resettlement rations;

Third, for the business of selling edible vegetable oil, in addition to selling edible vegetable oil reserved by the government, value-added tax is levied according to regulations;

Fourth, for the 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 invoices issued by the purchase and sale enterprises.

First, state-owned grain purchase and sale enterprises shall meet the general conditions for the establishment of enterprises as stipulated by laws and administrative regulations, and shall also meet four conditions:

1. There are grain storage facilities of corresponding scale.

2. There are corresponding food inspection and storage personnel.

3. Open a basic account in China Agricultural Development Bank and accept its credit management.

4 to undertake the grain purchasing and storage plan issued by the government at or above the county level.

The names and related materials of state-owned grain purchase and sale enterprises that meet the conditions of exemption from value-added tax shall be provided by the grain administrative department of the people's government at the county level, and the State Taxation Bureau at the county level shall examine and determine them jointly with the finance department at the same level.

Second, the approval procedures and formalities for exemption from value-added tax. Enterprises that need to be exempted from value-added tax must apply for tax exemption to the competent tax authorities on a monthly basis and provide the following information:

1. State-owned grain buying and selling enterprises sell grain, while other grain enterprises deal in disaster relief grain, reservoir resettlement rations and enterprises sell edible vegetable oil reserved by the government. Grain and oil purchase and sale plans and reserve plans issued by the government at or above the county level or the competent grain department must be provided.

2. Other food enterprises supplying military food must provide military food stamps and military food supply certificates.

3. Subsidy plan of the financial sector.

4. Other supporting materials required by the competent tax authorities.

In addition to the above provisions, what other links do enterprises have in specific operations? According to the regulations, enterprises have the following four steps in specific operations.

The first step is for grain enterprises to apply for tax exemption from grain management departments, financial departments and national tax authorities.

Step 2: The grain enterprise shall submit the Confirmation Form for Tax Exemption Qualification Application of State-owned Grain Purchase and Sale Enterprises to the local tax authorities, and fill in the following contents: enterprise name, taxpayer identification number, enterprise address, competent unit, legal representative of the enterprise, business scope, whether it has the qualification of general taxpayer, whether it undertakes the acquisition plan every year, whether it sells grain at a price, the scale of grain storage facilities, whether it undertakes the grain purchasing and storage plan issued by the government or the grain department at or above the county level, etc.

The third step, the county grain department, the financial department and the national tax department sign the confirmation opinions and seal them.

Step 4: After the enterprise has obtained the tax exemption qualification approved by the grain, finance and national tax departments, it can apply to the local tax authorities for tax exemption.

After receiving the application for tax exemption from enterprises, the state tax authorities shall timely examine and approve it.

The national tax authorities should also pay attention to the following issues when approving the exemption of value-added tax from state-owned grain enterprises:

1. The names and relevant materials of state-owned grain purchase and sale enterprises that meet the conditions of exemption from value-added tax must be provided by the grain administrative department of the people's government at the county level, and shall be examined and determined by the State Taxation Bureau at the county level in conjunction with the finance department at the same level.

2. The grain sold by state-owned grain purchase and sale enterprises can issue VAT invoices to the purchasers. The competent tax authorities should seize the time to verify the types and quantities of invoices they use and issue special invoices. Always check the use of special invoices to prevent enterprises from using invoices illegally.

3. Those engaged in taxable business such as duty-free grain and oil shall be accounted for separately from the purchase, storage and sales of duty-free grain and oil. The duty-free purchase and sale of grain and oil is not accounted for separately, and it is not exempt from value-added tax.

4. For state-owned grain purchasing and selling enterprises, July 3 1, 1, July 3 1, July 3 1, July 3 1, July 3 1 and July 3 1. The balance of the amount of goods in stock at the beginning before kloc-0/, July 3, 19991and July 99 is transferred to the cost, and the amount of goods in stock is increased accordingly.

5. When the state-owned grain purchase and sale enterprises issue special VAT invoices, they should issue special VAT invoices according to non-duty-free commodities, and the bookkeeping sales of enterprises are "total price and tax".

Legal basis:

Regulations on the administration of central grain reserves

Article 1 These Regulations are formulated for the purpose of strengthening the management of central grain reserves, ensuring the true quantity, good quality and safe storage of central grain reserves, protecting farmers' interests, maintaining the stability of the grain market and giving full play to the role of central grain reserves in national macro-control.

Article 2 The term "central grain reserves" as mentioned in these Regulations refers to the grain and edible oil reserved by the central government for regulating the total grain supply and demand, stabilizing the grain market, and responding to major natural disasters or other emergencies.

Article 3 Units and individuals engaged in and participating in the management and supervision of central grain reserves must abide by these regulations.