From 20 17, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the Notice on Relevant Policies of Degenerate VAT Rate, which stipulated that the VAT rate of agricultural products should be reduced from 13% to 1 1%.
If an agricultural product sales invoice or purchase invoice is obtained, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated on the agricultural product sales invoice or purchase invoice. The agricultural product tax rate is 1 1%. General taxpayers who distribute agricultural products are subject to VAT at the rate of 1 1%, while small-scale taxpayers are subject to VAT at the rate of 3%.
Taxpayers can only issue special or ordinary VAT invoices with the applicable tax rate of 1 1% or 3%. Taxpayers who distribute vegetables are exempt from value-added tax, and can only issue tax-free ordinary VAT invoices, and may not issue special VAT invoices. Agricultural producers selling self-produced agricultural products and farmers' professional cooperatives selling self-produced agricultural products are exempt from VAT, and only ordinary VAT-free invoices can be issued, and special VAT invoices are not allowed. There are two ways for individuals to sell agricultural and sideline products and issue VAT invoices. Only ordinary VAT invoices can be issued, not special VAT invoices.
1, you can apply to the IRS. Individuals selling self-produced agricultural products are exempt from value-added tax and personal income tax. Non-personal production, need to pay VAT at the rate of 3%; You also need to pay additional taxes and fees levied by the local taxation bureau, such as urban maintenance and construction tax, education surcharge, local education surcharge, personal income tax, etc.
2. If the self-produced agricultural products are sold to enterprises qualified for purchasing agricultural products, the purchasing enterprises may issue purchase invoices. Special VAT invoices usually have two names. Taking "100000 yuan" as an example, it can be divided into "100000 yuan version" and "limited100000 yuan version". Among them, the duty-free price of "100000 Yuan Edition" can exceed100000 Yuan, while the duty-free price of "100000 Yuan Limited Edition" cannot exceed100000 Yuan. In daily work, we should pay attention to the distinction.
When issuing invoices, the invoice header should be consistent with the full name of the enterprise. VAT invoices after 20 17 and 1 must have tax numbers, and invoices that do not meet the requirements shall not be used as tax vouchers. Reduce the VAT rate of agricultural products and natural gas from 13% to 1 1%. Maintain the original deduction for agricultural products purchased by agricultural products deep processing enterprises to avoid increasing tax burden due to the reduction of input deduction. The tax rate for selling or importing the following goods is reduced from 13% to 1 1%.