What is the agricultural tax rate of agricultural tax, what is the tax rate of agricultural products

Agricultural tax is a kind of tax levied by the state on all units and individuals engaged in agricultural production and with agricultural income, commonly known as "public grain". The average tax rate of the whole country is set for perennial production; The average tax rates of each province, autonomous region, and municipality directly under the Central Government shall be set separately in light of the different economic conditions of each region when collecting agricultural taxes (regular taxes).

There are three applicable VAT rates for the sale of agricultural products by general VAT taxpayers: % and 17%, and small-scale taxpayers are levied VAT at a rate of 3%. From July 1, 2017, the VAT rate for agricultural products is 13%; From 1 July 2017, the VAT rate on agricultural products was adjusted to 11%.

1. Self-produced agricultural products sold by agricultural producers are exempt from VAT.

2、"Self-produced agricultural products sold by agricultural producers"It refers to the self-produced agricultural products listed in the note sold by units and individuals directly engaged in the planting and harvesting of plants, and the raising and harvesting of animals; The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products purchased by units and individuals after production and processing, are still listed in the annotations to the tax law and do not fall within the scope of tax exemption and shall be subject to value-added tax at the prescribed rate.

3. Wholesale and retail seeds, seedlings, fertilizers, pesticides, and agricultural machinery are exempt from VAT.

Article 1 of the Provisional Regulations of the People's Republic of China on Value-Added Tax (hereinafter referred to as "Labor Services") that sells goods or processing, repair and repair services (hereinafter referred to as labor services), sells services, intangible assets, immovable property and imported goods within the territory of the People's Republic of China are VAT taxpayers and shall pay VAT in accordance with these Regulations.

Hello, the tax rate on agricultural products is 11%. General taxpayers who distribute agricultural products are subject to VAT at a rate of 11%, and small-scale taxpayers are subject to VAT at a rate of 3%. Taxpayers who issue special VAT invoices or ordinary invoices can only issue them in accordance with the applicable tax rate of 11% or 3%.

Questions. What is the tax on the sale of agricultural products.

The applicable VAT rate for the sale of agricultural products is % (the latest rate), and VAT is levied at a rate of 3% for small-scale taxpayers.

First, the text. The land within the scope of cities, county seats, organized towns and industrial and mining areas shall be taxed on the basis of the actual occupied land area, and the units and individuals using the land shall be levied according to the prescribed tax amount. The tax rate is determined according to large cities, medium-sized cities, small cities and county seats, organized towns, and industrial and mining areas, and is between 30 yuan per square meter.

Land use tax.

Calculated annually and paid in installments.

2. Analysis. Agricultural.

It is a tax levied by the state on all units and individuals engaged in agricultural production and agricultural income, commonly known as public grain.

It was later abolished, which meant the end of this traditional tax, which had been practiced in our country for 2,000 years. As the first to solve the problem of agriculture, agriculture and agriculture.

The cessation of the collection of agricultural taxes not only reduces the burden on peasants, increases their civil rights, embodies the principle of fairness in modern taxation, but also conforms to the trend of industry feeding back agriculture.

3. Scope of collection of agricultural tax.

Agricultural tax is levied on agricultural income. In accordance with the regulations on agricultural tax and the relevant provisions of the agricultural tax, agricultural tax is levied on the following agricultural income:

1. Food crops.

and income from potato crops;

2. Cash crops.

income, including cotton, hemp, tobacco, oilseeds, sugar and other cash crops;

3. Income from special agricultural products, including income from horticultural crops, aquatic products, forest products, livestock products, edible fungi, etc.;

4. Other income from the collection of agricultural tax that has been stipulated or approved by the government.

The VAT rate on agricultural products has been adjusted to 11%. The VAT rate on deep-processed agricultural products is 17%.

[Legal basis].

Provisional Regulations of the People's Republic of China on Value-Added Tax Article 2 Value-added tax rate:

1) Except as otherwise provided in Paragraphs 2, 4 and 5 of this Article, the tax rate shall be 17% for the sale of goods, services, leasing services of tangible movable property or imported goods by taxpayers.

2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell immovable property, transfer land use rights, and sell or import the following goods shall be subject to a tax rate of 11%.

1.grain and other agricultural products, edible vegetable oil, edible salt;

2.tap water, heating, air conditioning, hot water, coal gas, petroleum liquefied gas, natural gas, dimethyl ether, biogas, residential coal products;

3.books, newspapers, magazines, audio-visual products, electronic publications;

4.feed, fertilizer, pesticide, agricultural machinery, agricultural film;

5.Other goods as specified.

3) Except as otherwise provided in Paragraphs 1, 2 and 5 of this Article, the tax rate for the sale of services and intangible assets by taxpayers shall be 6%.

4) The tax rate for the export of goods by taxpayers is zero; However, unless otherwise specified.

5) The tax rate for cross-border sales of services and intangible assets within the scope of the provisions by domestic units and individuals shall be zero.

The adjustment of the tax rate is determined by ***.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

Legal analysis: There are three applicable VAT rates for the sale of agricultural products by general VAT taxpayers: % and 17%, and small-scale taxpayers are levied VAT at a rate of 3%. From July 1, 2017, the VAT rate for agricultural products is 13%; From 1 July 2017, the VAT rate on agricultural products was adjusted to 11%.

1. Self-produced agricultural products sold by agricultural producers are exempt from VAT.

2、"Self-produced agricultural products sold by agricultural producers"It refers to the self-produced agricultural products listed in the note sold by units and individuals directly engaged in the planting and harvesting of plants, and the raising and harvesting of animals; The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products produced by the units and individuals purchased from the outside and sold after processing, still fall within the scope of tax exemption and shall be subject to value-added tax at the prescribed rate.

3. Seeds, seedlings, fertilizers, pesticides, and agricultural machinery are exempt from VAT.

Legal basis: "Provisional Regulations of the People's Republic of China on Value-Added Tax" Article 1 Units and individuals that sell goods or processing, repair and repair services (hereinafter referred to as labor services), sell services, intangible assets, immovable property and imported goods within the territory of the People's Republic of China are VAT taxpayers and shall pay VAT in accordance with these Regulations.

Generally, the basic tax rate for Nachai Fanhuai taxpayers is 16%; After the deduction, it basically remains at about 3%. According to its different industries, the levy rate for the use of sedan cars is also different, divided into four grades, respectively, and the taxable services provided by general taxpayers are all applicable to 17%.

[Legal basis].Article 28 of the Law on the Administration of Tax Collection.

The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overcollect, undercollect, collect in advance, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The amount of agricultural tax payable shall be determined in accordance with the provisions of laws and administrative regulations.

Article 31.

Taxpayers and withholding agents shall pay or release taxes within the time limit determined by the laws and administrative regulations or the tax authorities in accordance with the provisions of the laws and administrative regulations. If a taxpayer is unable to pay the tax on time due to special difficulties, the taxpayer may postpone the payment of the tax with the approval of the State Taxation Bureau and the local taxation bureau of the province, autonomous region or municipality directly under the Central Government, but the maximum shall not exceed three months.