Low tax rate and scope of application Taxpayers sell or import the following goods at a tax rate of 13%.
1. Agricultural products Agricultural products refer to the primary products of various plants and animals produced by planting, breeding, forestry, animal husbandry and aquaculture.
(1) The scope of grain taxation includes miscellaneous grains such as wheat, rice, corn, sorghum and millet (such as barley and oats) and processed flour, rice and corn; Not including food replicas (such as dried noodles, instant noodles, non-staple food) and all kinds of cooked food and starch.
(2) The taxation scope of vegetables includes all kinds of vegetables, fungi and a few woody plants that can be used as non-staple food, as well as vegetables, pickles and pickles that have been dried, refrigerated, frozen, packaged and dehydrated; Canned vegetables are not included (canned food refers to all kinds of foods packed with metal cans, glass bottles and other materials and sealed with exhaust).
(3) The taxation scope of tobacco leaves includes sun-cured tobacco leaves, air-cured tobacco leaves and first-cured tobacco leaves; Excluding redried flue-cured tobacco leaves baked by professional redrying plants.
(4) The taxation scope of tea includes all kinds of hairy tea (such as red hairy tea, green hairy tea, oolong hairy tea, white hairy tea and black hairy tea). ); It does not include refined tea, edge-selling tea and tea and tea beverage mixed with various drugs.
(5) The taxation scope of horticultural plants includes fruits and dried fruits (such as dried litchi, dried longan and raisins). Dried fruits, nuts, melons and fruits (such as melons, watermelons, cantaloupes, etc. ), as well as pepper, pepper, aniseed, coffee beans and so on. Horticultural plants processed by freezing, cold storage and packaging.
(6) The taxation scope of medicinal plants includes the roots, stems, skins, leaves, flowers and fruits of various plants used as raw materials of traditional Chinese medicine, as well as Chinese medicine decoction pieces, shreds, blocks and segments; Chinese patent medicines are not included.
(7) The taxation scope of oil plants includes primary products such as roots, stems, leaves, fruits, flowers or germ tissues of various plants mainly used for oil extraction, such as rapeseed (including mustard seeds), peanuts, soybeans, sunflower seeds, castor seeds, sesame seeds, sesame seeds, tea seeds, tung trees, olive seeds, palm kernels and cottonseed, as well as aromatic oil plants used for extracting aromatic oils.
(8) The taxation scope of fiber plants includes plants that use their fibers as raw materials or ropes for textile and papermaking, such as cotton (including seed cotton, lint cotton and wadding cotton), hemp, jute, kenaf, ramie, abutted flax, apocynum venetum, banana hemp and sisal hemp. And refined (washed) hemp degummed with cotton linters and hemp fibers.
(9) The taxation scope of sugar factories includes sugarcane, sugar beet and other plants mainly used for sugar production.
(10) The taxation scope of forest products includes logs, raw bamboo, natural resin and other forest products (such as bamboo shoots, dried bamboo shoots, brown clothes, leaves, bark, rattan, etc.). ); Excluding sawn timber, canned bamboo shoots, etc.
(1 1) The taxation scope of other plants includes all kinds of artificially planted and wild plants other than those listed above, such as saplings, flowers, plant seeds, plant leaves, grass, wheat straw, beans, potatoes and algae plants. Dried flowers, hay, dried potatoes, dried seaweed, leftovers of agricultural products, etc.
(12) The taxation scope of aquatic products includes fish, shrimp, crab, soft-shelled turtle, shellfish, echinoderms, molluscs, coelenterates, marine animals, fish fry (eggs), shrimp fry, crab fry, shellfish fry (fry), dried fish, dried shrimps, packaged aquatic products, etc. Excluding cooked aquatic products and canned aquatic products.
(13) The taxation scope of livestock products includes animals, birds and reptiles (such as cattle, horses, pigs, sheep, chickens, ducks, etc. ) and their meat products and raw meat products (such as pork and bacon). ), egg products (processed salted eggs, preserved eggs, preserved eggs), fresh milk; Canned meat, cooked meat products, canned eggs and various dairy products (such as yogurt, cheese and cream) processed with various milk are excluded.
(14) The taxation scope of animal skins includes raw skins and raw skins directly peeled from various animals (animals, birds and reptiles).
(15) The tax scope of animal plush includes unwashed hair, fluff and feathers of various animals; Does not include washing wool and cashmere.
(16) The taxation scope of other animal organizations includes other organizations of animals, birds and reptiles (such as animal bones, shells, horns, animal blood and silkworm eggs) and insects (such as silkworm cocoons, natural honey and animal resin) other than those listed above.
2. Edible vegetable oil The tax scope of edible vegetable oil includes sesame oil, peanut oil, soybean oil, rapeseed oil, rice bran oil, sunflower oil, cottonseed oil, corn seed oil, tea oil, linseed oil and mixed oil and palm oil produced from the above oils. Peppermint oil should be taxed at the rate of 17%.
3. The taxation scope of tap water includes the water supplied to users by tap water companies and industrial and mining enterprises through the water supply system after extraction, filtration, precipitation, disinfection and other processes; Does not include agricultural irrigation water, water diversion project, etc.
4. The taxation scope of heating, hot water heating, hot water heating, hot water heating and hot water includes gas and hot water generated by heating water with various fuels (such as coal, petroleum, other gases or solid and liquid fuels) and electric energy, as well as the development of natural heat energy, such as heating, hot gas and hot water generated by exploiting geothermal resources or utilizing solar energy, and heating, hot gas and hot water generated and recovered by utilizing industrial waste heat.
5. The tax scope of cold air includes low-temperature gas generated by refrigeration equipment and provided to users through air supply system to adjust indoor temperature.
6 gas taxation scope, including coke oven gas, producer gas and liquefied gas.
7. The scope of taxation of liquefied petroleum gas includes the liquid formed by the compression of low molecular weight hydrocarbon refinery gas produced during petroleum processing, and its main components are propane and butyl? Alkanes, butenes, etc.
8. The taxation scope of natural gas includes gas field natural gas, oil field natural gas, coal plant natural gas and other natural gas.
9. The scope of biogas taxation includes natural biogas and artificially produced biogas.
10. The taxation scope of coal products for residents includes briquettes, briquettes, honeycomb briquettes and kindling.
1 1. The tax scope of books, newspapers, magazines, newspapers and magazines includes: (1) Books refer to books and pictures published by units approved by the State Press and Publication Administration and catalogued with international standard book numbers; (2) Newspapers refer to newspapers that have been approved by the State Press and Publication Administration and registered in the press and publication administrative departments of all provinces, autonomous regions and municipalities directly under the Central Government and have a unified domestic model (CN); (3) A magazine refers to a publication that is approved by the State Press and Publication Administration and registered in the press and publication administrative departments of all provinces, autonomous regions and municipalities directly under the Central Government, and has a national uniform style (CN).
12. The taxation scope of feed includes single feed, compound feed and compound feed; Food and feed additives directly used for animal feeding are not included.
13. The tax scope of chemical fertilizer includes:
(1) chemical nitrogen fertilizer. It includes urea and ammonium sulfate, ammonium nitrate, ammonium carbonate, ammonium bicarbonate, ammonium chloride, lime ammonia, ammonia water and so on.
(2) Phosphate fertilizer. Including phosphate rock powder, superphosphate powder, superphosphate (ordinary superphosphate and heavy superphosphate), calcium magnesium phosphate, steel slag phosphate and so on.
(3) Potash fertilizer. Include potassium sulfate, potassium chloride, etc.
(4) compound fertilizer. Include nitrophosphate, ammonium phosphate, potassium dihydrogen phosphate fertilizer, calcium magnesium phosphorus potassium fertilizer, monoammonium phosphate, diammonium phosphate powder, nitrogen phosphorus potassium compound fertilizer and the like.
(5) Trace element fertilizer. Include boron fertilizer, manganese fertilizer, zinc fertilizer, copper fertilizer and molybdenum fertilizer.
(6) Other fertilizers refer to other chemical fertilizers other than the above fertilizers.
14. The taxation scope of pesticides includes pesticide raw materials and pesticide preparations, such as pesticides, fungicides, herbicides, botanical insecticide, microbial pesticides, sanitary drugs and other pesticide raw materials and preparations; It does not include all kinds of packaged daily hygiene drugs used in human daily life, such as sanitary pesticides, insect repellents, mosquito repellents, mosquito coils, disinfectants, etc.
15. The tax scope of agricultural plastic films includes all kinds of plastic films and plastic films used for agricultural production.
16. The taxation scope of agricultural machinery includes:
(1) tractor. It includes wheeled tractors, crawler tractors, walking tractors and tractor boats. Tractor chassis belongs to agricultural machinery accessories, not agricultural machinery products, and VAT shall be levied at the rate of 17%.
(2) Soil tillage machinery. It includes plough, mechanical harrow, rotary cultivator, compactor, combined soil preparation device, soil combiner and other soil tillage mechanisms.
(3) Farmland infrastructure. Including ditching and ridging machines, ditching and pipe laying machines, shoveling and throwing machines, planers and other farmland capital construction machinery.
(4) planting machinery. It comprises a seeder, a transplanter, a transplanter, a plastic film mulching machine, a composite seeder and a seedling raising machine.
(5) Plant protection and management machinery. It comprises a motorized duster, a sprayer, a spray duster, a trimmer, a cultivator, a sowing cultivator, a tiller and a fertilizing machine.
(6) harvesting machinery. It includes grain harvester, cotton harvester, potato harvester, beet harvester, sugarcane harvester, tea harvester and oil harvester.
(7) Field operation machinery. Including all kinds of threshers, cleaners, grain dryers and seed selectors.
(8) Irrigation and drainage machinery. Including sprinkler irrigation machine, semi-mechanized water pump and well drilling machine.
(9) Agricultural and sideline products processing machinery. Including tea machinery, hulling machinery, cotton processing machinery (cotton baler), food and bacteria machinery (fungus cultivation, mushrooms, etc.). ) and small grain machinery. Machinery for processing industrial products with agricultural and sideline products as raw materials does not belong to the scope of this commodity.
(10) Agricultural transport machinery. It includes rickshaws (excluding three-wheeled trucks), animal-drawn carts and tractors and trailers. Agricultural vehicles do not fall within the scope of this cargo.
(1 1) Animal husbandry machinery. Refers to all kinds of machinery used in animal husbandry production, including grassland construction machinery, animal husbandry harvesting machinery, feed processing machinery, livestock and poultry feed machinery, animal products collection machinery, etc.
(12) fishery machinery. It comprises a fishing machine, an aerator and a bait machine; Motor fishing boats are not included.
(13) forestry machinery. Including cleaning machinery, afforestation machinery and seedling planting machinery. Excluding forest harvesting machinery and skidding machinery.
(14) Small farm tools. Including animal-drawn plows, animal-drawn harrows, hoes, sickles and other agricultural tools; Excluding agricultural machinery parts.
? 17. The taxation scope of mineral products includes:
(1) mineral products. It includes minerals from ferrous and nonferrous metal mines.
(2) Mining and dressing products of nonmetallic minerals. Including non-metallic mineral products and coal other than metallic mineral products; Excluding crude oil, artificial crude oil and well salt.