PART.01 What are the agricultural products and are subject to the 9% tax rate?
Agricultural products refer to the primary products of various plants and animals produced by planting, aquaculture, forestry, animal husbandry and aquaculture.
The specific scope of taxation will continue to be implemented in accordance with the Notice of the Ministry of Finance and the State Administration of Taxation on Printing <农业产品征税范围注释>and Distributing (Cai Shui Zi [1995] No. 52) and the current relevant regulations, and includes dried noodles, dried ginger, turmeric, corn germ, animal bones, pasteurized milk produced in accordance with the National Food Safety Standard - Pasteurized Milk (GB19645-2010), and sterilized milk produced in accordance with the National Food Safety Standard - Sterilized Milk (GB25190-2010).
Myth 1: After simple processing, products do not belong to agricultural products.
rectify
No, you need to distinguish carefully!
1. Grain replicas such as cut noodles, dumpling wrappers, wonton wrappers, dough wrappers, and rice noodles belong to the scope of taxation of agricultural products.
2. Vegetables processed through drying, refrigeration, freezing, packaging, dehydration and other processes, pickles, pickles, pickles and salted vegetables, etc., belong to the scope of taxation of agricultural products.
3. Dried tobacco, dried tobacco and first-roasted tobacco belong to the scope of taxation of agricultural products.
4. The fresh leaves and buds (i.e., tea green) picked from the tea tree, as well as the tea that has been initially made through the processes of blow drying, kneading, fermentation, drying, etc., including all kinds of hair tea (such as red hair tea, green hair tea, oolong hair tea, white hair tea, black hair tea, etc.), belong to the scope of taxation of agricultural products.
5. Horticultural plants processed by freezing, refrigeration, packaging and other processes belong to the scope of taxation of agricultural products.
6. Tablets, silks, blocks, segments and other traditional Chinese medicine decoction pieces processed from medicinal plants such as roots, stems, skins, leaves, flowers, fruits and other medicinal plants used as traditional Chinese medicine are within the scope of taxation of agricultural products.
Myth 2: Natural rubber is not a crop, not an agricultural product.
rectify
Natural rubber is a type of natural resin and falls within the scope of taxation of agricultural products.
PART.02 The following goods are not agricultural products and are subject to a 13% tax rate:
The scope of collection of agricultural products is a positive enumeration, and those that are not within the scope of agricultural products shall not be subject to VAT at the rate of 9% of agricultural products, but shall be calculated and paid at the applicable tax rate of 13% for general goods.
1. Quick-frozen food, instant noodles, non-staple foods and various cooked foods processed with grain as raw materials.
2. All kinds of canned vegetables (canned food refers to all kinds of food packaged in metal cans, glass bottles and other materials, sealed by exhaust. The same hereinafter).
3. All kinds of canned fruits, preserved fruits, candied fruits, fried nuts, nuts, milled horticultural plants (such as pepper, pepper powder, etc.).
4. Chinese patent medicine.
5. Canned cooked aquatic products and various aquatic products.
6. All kinds of canned meat and cooked meat products.
7. Canned eggs of all kinds.
8. Various dairy products processed with fresh milk, such as yogurt, cheese, cream, etc.
9. Re-roasted tobacco leaves roasted in a professional re-roasting factory.
10. Refined tea, marginal tea and tea and tea beverages adulterated with various drugs.
11. Canned bamboo shoots.
PART.03 Which goods are exempt from duty?
1. Self-produced agricultural products sold by agricultural producers.
2. Professional farmer cooperatives sell agricultural products produced by their members.
3. Seed production enterprises produce and sell seeds under a specific production and operation model.
4. Vegetables sold by taxpayers engaged in wholesale and retail of vegetables.
5. Some of the fresh meat and egg products sold by taxpayers engaged in the wholesale and retail of agricultural products.
6. Adopt the "company + farmer" business model to sell livestock and poultry.
7. Border tea production enterprises sell their own border tea and distribution enterprises sell border tea.
Policy basis
➤ Interim Regulations of the People's Republic of China on Value Added Tax
➤ Detailed Rules for the Implementation of the Provisional Regulations on People's Republic of China Value-Added Tax
➤ Notice of the Ministry of Finance and the State Administration of Taxation on Printing <农业产品征税范围注释>and Distributing (Cai Shui Zi [1995] No. 52)
➤Notice of the Ministry of Finance and the State Administration of Taxation on the Value-Added Tax Exemption Policy for the Circulation of Certain Fresh Meat and Egg Products (CS [2012] No. 75)
➤Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Exemption of Value-Added Tax in the Circulation of Vegetables (CS [2011] No. 137)
➤Notice of the Ministry of Finance and the State Administration of Taxation on the Relevant Tax Policies of Professional Farmer Cooperatives (CS [2008] No. 81)
➤ Announcement of the State Administration of Taxation on Issues Concerning Value-Added Tax in the Seed Manufacturing Industry (Announcement No. 17 [2010] of the State Administration of Taxation)
➤ Announcement of the State Administration of Taxation on VAT Issues Concerning the Sale of Livestock and Poultry by Taxpayers Adopting the "Company + Farmer" Business Model (Announcement No. 8 [2013] of the State Administration of Taxation)
➤Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation of the VAT Policy for Border Tea (Announcement No. 59 [2023] of the Ministry of Finance and the State Administration of Taxation)