Whether the farming fee received by the farmer is subject to business tax

I don't think you should pay business tax, in your case, it should not belong to the scope of business tax, the other party provides materials (pigs and feed), farmers issue labor services, in fact, it is more like a commissioned processing, VAT payment project. However, if you belong to the individual behavior of farmers, there is no such thing as paying VAT, so you do not have to pay VAT.

The business tax is definitely not paid, that is, it must be paid, and it should be withheld and paid by the company, which is clearly stipulated.

Taxes are paid by the company, farmers do not have to pay, we have this kind of company plus farmers in the countryside breeding model, is to raise chickens. Because the direct party is a company, the object of business tax is a company.

The company adopts the "company + farmer" business model to engage in the breeding of livestock and poultry, that is, the company signs a contract with farmers to provide livestock and poultry seedlings, feed, veterinary drugs and vaccines to farmers (ownership property rights still belong to the company), and farmers will raise livestock and poultry into finished products and deliver them to the company and obtain labor remuneration. According to the relevant provisions of the Annotations to Business Tax Items, the labor income obtained by "rural households" should be within the scope of the service industry, that is, the use of equipment, tools, places or skills by rural households to provide services to enterprises. If the remuneration for labor services obtained by rural households does not reach the threshold, it shall be exempted from business tax; If the threshold is reached, the business tax shall be levied in full according to the service industry.

Legal Analysis: The aquaculture industry does not need to pay taxes to the state.

Where individual industrial and commercial households or individuals specialize in planting and breeding and have already collected agricultural tax or animal husbandry tax, individual income tax shall not be levied.

Legal basis: Provisional Regulations of the People's Republic of China on Value Added Tax

Article 15 The following items are exempt from value-added tax: (1) self-produced agricultural products sold by agricultural producers;

Article 35 The scope of some of the tax-exempt items provided for in Article 15 of the Regulations shall be limited as follows: (1) The term "agriculture" as used in subparagraph (1) of the first paragraph refers to planting, aquaculture, forestry, animal husbandry and aquaculture.

Farms need to pay corporate income tax and environmental protection tax; If there are import and export goods, customs duties are also payable; If the farm occupies arable land, it is also required to hand over arable land.

Occupancy tax, paid in a lump sum.

According to the provisions of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, the corporate income tax of farms is halved

Article 86 The income of enterprises engaged in agricultural, forestry, animal husbandry and fishery projects as provided for in Item (1) of Article 27 of the Enterprise Income Tax Law may be exempted.

The levy and reduction of enterprise income tax refers to:

The income of enterprises engaged in the following items is exempt from enterprise income tax:

1. Planting of vegetables, grains, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits and nuts;

2. Breeding of new crop varieties;

3. Planting of Chinese herbal medicines;

4. Cultivation and planting of forest trees;

5. Raising livestock and poultry;

6. Collection of forest products; Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China.

Article 5 The term "institutions and places" mentioned in paragraph 3 of Article 2 of the Enterprise Income Tax Law refers to institutions and places engaged in production and business activities within the territory of China, including:

1) Management bodies, business institutions, and administrative offices;

2) Factories, farms, places where natural resources are exploited;

3) the place where the labor service is provided;

4) Places engaged in construction, installation, assembly, repair, exploration and other engineering operations;

5) Other institutions and places engaged in production and business activities.

If a non-resident enterprise entrusts a business entity to engage in production and business activities in China, including the entrusting unit or individual who often signs contracts on its behalf, or stores or delivers goods, etc., the business entity shall be deemed to be an institution or place established by a non-resident enterprise in China.

Article 6 The income mentioned in Article 3 of the Enterprise Income Tax Law includes income from the sale of goods, income from the provision of labor services, income from the transfer of property, and dividends.

and other income from equity investments, interest income, rental income, royalty income, income from donations, and other income.

Farms need to pay corporate income tax and environmental protection tax; If there are import and export goods, customs duties are also payable; If the farm occupies cultivated land, it is also required to pay the cultivated land occupation tax, which is paid in a lump sum. You can consult your local tax bureau for details. Article 27 of the Enterprise Income Tax Law of the People's Republic of China stipulates that the enterprise income tax of farms can be reduced by half.

Legal basis: Article 27 of the Enterprise Income Tax Law of the People's Republic of China can exempt or reduce the following income of enterprises from enterprise income tax:

1) Income from engaging in agriculture, forestry, animal husbandry and fishery projects;

2) Income from the investment and operation of public infrastructure projects supported by the state;

3) Income from engaging in qualified environmental protection, energy conservation and water conservation projects;

4) Qualified income from technology transfer;

5) Income provided for in paragraph 3 of Article 3 of this Law.

Farms are subject to taxes. Farms need to pay corporate income tax, environmental protection tax, and if there are import and export goods, they also need to pay customs duties; If the farm occupies cultivated land, it is also required to pay the cultivated land occupation tax, which is paid in a lump sum. According to the provisions of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, the corporate income tax of farms is halved

If it is a large-scale farm and has a sewage outlet, it needs to pay environmental protection tax; Those who do not directly discharge pollutants into the environment do not need to pay. Aquaculture wastes generated by large-scale farms are stored in facilities and places that meet national and local environmental protection standards, and comprehensive utilization and harmless treatment are carried out by means of manure returning to the field, biogas production, and organic fertilizer manufacturing, etc., shall be exempt from tax.

Article 86 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China Article 27 (1) of the Enterprise Income Tax Law stipulates that the income of enterprises engaged in agriculture, forestry, animal husbandry and fishery projects may be exempted or reduced from enterprise income tax

1) The income of enterprises engaged in the following items is exempt from enterprise income tax:

1. Planting of vegetables, grains, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits and nuts;

2. Breeding of new crop varieties;

3. Planting of Chinese herbal medicines;

4. Cultivation and planting of forest trees;

5. Raising livestock and poultry;

6. Collection of forest products;

7. Agricultural, forestry, animal husbandry and fishery service projects such as irrigation, primary processing of agricultural products, veterinary, agricultural technology promotion, agricultural machinery operation and maintenance;

8. Deep-sea fishing.

Article 4 of the Regulations for the Implementation of the Environmental Protection Tax Law of the People's Republic of China Livestock and poultry farms that meet the scale standards determined by the provincial people and have pollutant discharge outlets shall pay environmental protection tax in accordance with law; If the comprehensive utilization and harmless treatment of livestock and poultry breeding wastes are carried out in accordance with the law, it is not a direct discharge of pollutants to the environment, and environmental protection taxes are not paid.

Article 35 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax The scope of some of the tax-exempt items stipulated in Article 15 of the Regulations is limited as follows:

1) The term "agriculture" as used in subparagraph (1) of the first paragraph refers to planting, aquaculture, forestry, animal husbandry, and aquaculture.

Agricultural producers, including units and individuals engaged in agricultural production.

Agricultural products refer to primary agricultural products, and the specific scope is determined by the Ministry of Finance and the State Administration of Taxation.

2) The term "old books" as used in item (3) of the first paragraph refers to ancient books and used books purchased by the public.

3) The term "items that have been used by oneself" as used in item (7) of the first paragraph refers to items that have been used by other individuals themselves.

Article 15 Where a taxpayer settles its sales amount in a currency other than RMB, the RMB conversion rate of its sales amount may be the central parity of the RMB exchange rate on the day when the sales amount occurs or on the first day of the month. The taxpayer shall determine in advance what kind of conversion rate to use, and shall not change it within one year after the determination.

Summary. Under the "company + farmer" model, the company provides seedlings, main feed, technology, epidemic prevention, etc., and then entrusts farmers to breed, and the mature livestock and poultry are recovered by the company, and the company pays farmers remuneration (that is, breeding fees).

In practice, farmers also need to provide some green fodder when breeding. Therefore, the breeding fee paid to farmers actually includes two parts, one is the cost of green fodder, and the other part is the labor fee of farmers' breeding. As a result, your company can do the proper classification.

Green fodder is a primary agricultural product and is exempt from VAT. If your company receives an invoice for the purchase of agricultural and sideline products from the tax office, you can issue this part by yourself. If not, you can issue a tax-exempt ordinary invoice at the tax office.

For farmers to provide breeding services, the current tax law does not have a separate VAT exemption for labor services, but the sales of self-produced agricultural products are exempt from VAT, so in theory it is still within the scope of VAT taxability.

Has the alimony paid by the breeding company been taxed?

Yes, can you elaborate on your situation? It's convenient for me to serve you better.

Under the "company + farmer" model, the company provides seedlings, main feed, technology, epidemic prevention, etc., and then entrusts farmers to breed, and the mature livestock and poultry are recovered by the company, and the company pays the remuneration (that is, the breeding fee) to the agricultural auction households. In practice, farmers also need to provide some green fodder when breeding. Therefore, the breeding fee paid to farmers actually includes two parts, one is the cost of green fodder, and the other part is the labor fee of farmers' breeding.

As a result, your company can do the proper classification. Green fodder is a primary agricultural product and is exempt from VAT. If your company receives an invoice for the purchase of agricultural and sideline products from the tax office, you can issue this part by yourself.

If not, you can issue a tax-exempt ordinary invoice at the tax office. For farmers to provide breeding services, the current tax law does not have a separate VAT exemption for labor services, but the sales of self-produced agricultural products are exempt from VAT, so the theoretical bump is still the scope of VAT taxability.

According to the Announcement No. 28 of 2018 of the State Administration of Taxation, invoices are not required for individual sporadic transactions of less than 500 yuan, and invoices are required for transactions higher than 500 yuan. Therefore, as long as your company appropriately separates the remuneration paid to the farmers, and controls the amount within 500 yuan each time, you can also do not need invoices. Therefore, as long as your company controls the amount of money, you can pay farmers without invoices, and there is no need to withhold and pay VAT and personal income tax.

However, in accordance with the requirements for full declaration of individual income tax, even if there is no prepayment of individual income tax, false selling should be declared. Secondly, as an agricultural breeding company, your company's breeding projects are basically exempt from corporate income tax, even if it is a tax adjustment, it will still be exempted in the end. Therefore, as long as the remuneration paid to farmers is controlled below the threshold each time, there is no problem at all without invoices, and self-made internal vouchers can be used for farmers to sign and make accounts.

If you still need to consult, you can contact me, I will be happy to serve you, I wish you a happy life!