What tax does the grain and oil company have to pay?

General taxpayers engaged in grain and oil sales pay value-added tax, additional tax and income tax; The tax rate is 13%, because it belongs to the business scope of low tax rate; Preferential policies: State-owned grain buying and selling enterprises must sell grain at a price.

The grain sold by state-owned grain buying and selling enterprises that undertake the task of grain storage and storage is exempt from value-added tax, and the grain used by the army, disaster relief food and reservoir resettlement rations are exempt from value-added tax after verification by the State Taxation Bureau.

Extended data:

Grain enterprise tax is the tax paid by grain enterprises to the state in accordance with the national tax law and relevant regulations. 197 1 year later, the state levied taxes on grain enterprises, which was reduced or exempted because the grain sector implemented the national grain and oil price policy different from the general commercial operation.

Income from grain, wheat flour, edible vegetable oil and feed sold at a fair price by grain commercial enterprises shall be exempted from business tax; The income obtained by grain and oil processing enterprises from the production and processing of various grains, wheat flour, edible vegetable oils, food by-products (such as bran and oil cakes) and edible vegetable oils purchased by grain departments shall be exempted from product tax.

Since the fourth quarter of 1984, grain industrial enterprises and transportation enterprises have begun to implement the second step of tax reform from profit to tax, while grain commercial enterprises (except grain shops that implement wholesale and retail price difference and some provinces, autonomous regions and municipalities directly under the Central Government that implement tax reform from profit to tax separately) will not implement tax reform from profit for the time being.

With the reform of the economic system, the national tax measures will be revised accordingly. At the same time, after the fiscal system is decentralized, local governments and fiscal and taxation departments may have some supplementary provisions on taxation according to the actual situation in the region. Grain enterprises should be handled in accordance with regulations.

Baidu Encyclopedia-Taxation of Grain Enterprises