The so-called agricultural by-products are the by-products brought by agricultural production, including agricultural, forestry, animal husbandry, by-products and fishery products, which are divided into several categories, such as grain, cash crops, bamboo and wood, industrial oil and lacquer glue, livestock products, silkworm cocoons and silk, dried and fresh fruits, dried and fresh vegetables and condiments, medicinal materials, soil by-products and aquatic products, and each category is divided into several subcategories. Among them, grain refers to all kinds of staple fruits. The tax scope of the goods includes wheat, rice, corn, sorghum, millet and other miscellaneous grains (such as barley and oats). ), and grains (such as flour, rice, corn flour, residue, etc.). ) is made by grinding and shelling. The tax rate of agricultural and sideline products is 1. From July 65, 438+0, 2065, 438+08 this year, the value-added tax rate was reduced from level 4 to 65, 438+07%, 65, 438+06, 438+0%, 6% level 3, and the tax rate of 65, 438+03% was abolished. 2. Reduce the VAT rate of agricultural products and natural gas from 13% to 1 1%. 3. Maintain the original deduction for agricultural products purchased by agricultural products deep processing enterprises, and avoid increasing the tax burden due to the reduction of input deduction. The tax rate for selling or importing the following goods is reduced from 13% to11%(1); (two) residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products; (3) Books, newspapers and magazines; (4) Feed, fertilizer, pesticide, agricultural machinery and plastic film; (5) Other goods specified by the State Council.