Are state-owned grain buying and selling enterprises exempt from VAT?

1, the principle that state-owned grain buying and selling enterprises must sell grain at a price. Grain sold by state-owned grain purchasing and selling enterprises that undertake the task of grain purchasing and storage shall be exempted from value-added tax. State-owned grain purchase and sale enterprises exempted from value-added tax shall be examined and determined by the county (city) State Taxation Bureau in conjunction with the finance and grain departments at the same level. 2, for other food enterprises operating food, except for the following items shall be exempted from value-added tax, value-added tax shall be levied. (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. 3. 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. 4. For grain and oil processing business, value-added tax shall be levied according to regulations. 5. 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.