What is the output tax rate of cashmere after washing and combing

The output tax rate for cashmere after washing and carding is 17%.

Notice of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing the Annotations on the Scope of Taxation of Agricultural Products (Cai Shui Zi [1995] No. 52): According to the notice of the Ministry of Finance and the State Administration of Taxation on adjusting the VAT rate of agricultural products and the VAT exemption of certain items (94) Cai Shui Zi No. 004, the VAT rate of agricultural products has been adjusted from 17% to 13% since May 1, 1994.

1. The term "Item 1" of the tax-exempt items listed in the Provisional Regulations of the People's Republic of China on Value-Added Tax"Self-produced agricultural products sold by agricultural producers", refers to the self-produced agricultural products listed in the note for the sale of units and individuals directly engaged in the cultivation and harvesting of plants and animals; The purchased agricultural products sold by the above-mentioned units and individuals, as well as the production and sale of purchased agricultural products by units and individuals, are still listed in the annotations and do not fall within the scope of tax exemption, and shall be subject to value-added tax at the prescribed rate.

Appendix: Explanatory notes on the scope of taxation of agricultural products

4) Animal plush.

Animal plush refers to the hair, down, and feathers of various animals that have not been washed.

Wash the hair, wash itVelvetetc. are not within the scope of taxation of this goods.

According to the above scope note, animal plush that falls within the scope of taxation of agricultural products refers to:Unwashed hair, down and feathers of various animals. Wash the hair, wash the fleeceIt doesn't belongThe applicable tax rate for agricultural products is 17%.

According to the "Provisional Regulations of the People's Republic of China on Value-Added Tax" (Order No. 538 of the People's Republic of China): Article 2 Value-added tax rates: (1) Taxpayers sell or import goods, except for the provisions of subparagraphs (2) and (3) of this article, the tax rate is 17% (2) Taxpayers sell or import the following goods, the tax rate is 13%:

1.grain, edible vegetable oil; 2.Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, and coal products for residential use.

Cotton linter belongs to agricultural products, and agricultural products refer to the primary products of various plants and animals produced by planting, aquaculture, forestry, animal husbandry, and aquatic ant cultivation industry. The tax rate is 10% for such steak products.

Attached: The state stipulates that primary agricultural products refer to planting, animal husbandry and fishery products, excluding such products that have been processed. Includes: ten.

1. Other plants.

1. Cotton refers to lint, cotton linters and seed cotton that have not been processed and sorted;

2. Hemp refers to raw hemp and hemp, which have not been processed and finished;

3. Wicker, mat grass, rush grass;

4. Other plants.