I would like to ask, what is the value-added tax in the purchase and sale of fungus? It depends on the situation. The situation is as follows:

1. If it is self-produced and sold, the fungus is tax-free;

2. If it is a small-scale taxpayer, no matter what form the fungus is, it will be subject to the tax rate of 3 ;

3. If you are a general taxpayer and sell the picked fungus or rough processing through drying, refrigeration, freezing, packaging, dehydration and other processes, the tax rate is 13. If you sell canned fungus, the tax rate is 17 .

Value-added tax is a turnover tax levied based on the added value generated during the circulation of goods as the basis for tax calculation. In terms of tax calculation principles, value-added tax is a turnover tax levied on the added value of multiple links in the production, circulation, and labor services of goods or the added value of goods. Implement extra-price tax, that is, consumers will bear the burden. Taxes will only be levied if there is value-added, but no tax will be levied if there is no value-added.

Value-added tax is a tax levied on the value-added amount levied on units and individuals who sell goods or provide processing, repair and repair services, or import goods. Value-added tax has become one of the most important types of taxes in China. Value-added tax revenue accounts for more than 60% of China's total tax revenue, making it the largest tax type. Value-added tax is collected by the State Taxation Bureau. 50% of the tax revenue is central fiscal revenue and 50% is local revenue. The value-added tax in the import process is collected by the customs, and all tax revenue is central fiscal revenue.

Value-added tax collection usually covers all aspects of the production, circulation or consumption process. It is a neutral tax based on the value-added or price difference. Theoretically, it includes various agricultural industry fields (plantation, forestry and animal husbandry), mining, manufacturing, construction, transportation and business services, etc., or by raw material procurement, production and manufacturing, wholesale, retail and consumption.

Article 3 of the "Interim Regulations of the People's Republic of China on Value-Added Tax", taxpayers operating projects with different tax rates shall separately calculate the sales of items with different tax rates; if the sales are not calculated separately, the sales shall be calculated separately. High applicable tax rate.

Article 6 Sales volume refers to all prices and extra-price expenses collected by taxpayers for taxable sales, but does not include the output tax collected. Sales are calculated in RMB. If a taxpayer settles sales in a currency other than RMB, it shall be converted into RMB for calculation.