Is it tax-free for ordinary taxpayers to rotate sales of disaster relief food?

1. General taxpayers engaged in grain and oil sales pay value-added tax, additional tax and income tax. 2. The tax rate is 13%, because it belongs to the business scope of low tax rate. 3. Preferential policies: 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 shall be exempted from value-added tax, and the grain used by the army, disaster relief grain and reservoir resettlement rations shall be exempted from value-added tax after verification by the State Taxation Bureau. Extended data:

Matters needing attention in tax declaration: 1. Are all the special VAT invoices issued by taxpayers last month copied and taxed? Otherwise, the stub may be lost. 2. If the taxpayer replaces the golden tax card in the middle of the month, it is necessary to pay attention to whether the special VAT invoice that has been issued before the replacement has been copied and declared successfully, otherwise, the stub or bookkeeping of the invoice that has not been copied and declared successfully will be brought to the tax service window for unconventional tax declaration, and the stub will be added. 3. Taxpayers found that the comparison did not match when they filed their tax returns. Don't adjust the data in the declaration form casually, but find out the reasons in time and deal with them. 1. General taxpayers engaged in grain and oil sales pay value-added tax, additional tax and income tax.

2. The tax rate is 13%, because it belongs to the business scope of low tax rate.

3. Preferential policies: State-owned grain buying and selling enterprises must sell grain at a price. The grain sold by the state-owned grain purchasing and selling enterprises that undertake the task of grain storage and storage is exempt from value-added tax, among which (1) rations for commissariats, (2) food for disaster relief and (3) rations for reservoir immigrants are exempt from value-added tax after verification by the State Taxation Bureau.