Freight inquiry

The Ministry of Finance and the State Administration of Taxation (SAT) have issued the Notice on the Policy on Simplification and Value-Added Tax Rates (Cai Shui [2017] No. 37). Since July 1, 2017, the simplified tax rate structure has been reduced by 13% Tax rate. And the relevant policy to inform the following 

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Sales or import of the following goods tax rate of 11%

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Agricultural products, edible salt, agricultural machinery, feed, pesticide, agricultural film, chemical fertilizer, biogas, dimethyl ether, natural gas, edible vegetable oil, air conditioning, hot water, gas, , Books, newspapers, magazines, audio and video products, electronic publications.

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Purchase of agricultural products according to the following provisions deductible input tax


(1) In addition to the provisions of subparagraph (2) of this Article, the taxpayer shall purchase the agricultural products and obtain the special tax invoices issued by the general taxpayer or the special VAT payment for customs import VAT, and use the VAT invoice or customs import value-added tax The value-added tax specified in the special payment book is the input tax amount; from the small-scale taxpayer who has paid the value-added tax calculated according to the simple tax method according to the 3% levy rate, the value-added tax invoice The amount and 11% of the deduction rate of input tax; to obtain (issued) agricultural products sales invoices or purchase invoices, agricultural sales invoices or purchase invoices marked on the purchase price of agricultural products and 11% of the deduction rate of input tax.

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(2) During the pilot period of the business tax reform, the taxpayer purchases the agricultural products used for production and sales or entrusts the entrusted processing 17% tax rate to maintain the original deduction.

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(3) to continue to promote agricultural products VAT input tax deduction pilot, taxpayers to purchase agricultural inputs tax has been approved deduction, still in accordance with the "Ministry of Finance State Administration of Taxation in some industries pilot agricultural value-added tax input tax deduction "(Finance and Taxation [2012] No. 38)," the Ministry of Finance State Administration of Taxation on the expansion of agricultural value-added tax input tax deductible pilot industry scope of the notice "(Finance [2013] No. 57) implementation. Among them, the "agricultural value-added tax input tax deduction of the implementation of the pilot deduction" (fiscal [2012] No. 38 issued) Article 4 (2) of the deduction rate adjusted to 11%; (c) of the deduction rate adjustment For the implementation of the provisions of subparagraph (a) and subparagraph (b) of this Article.

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(4) Taxpayers shall not be used as a voucher for calculating the deductible input tax amount from the purchase of vegetables and some fresh meat eggs which are exempt from the VAT policy from the wholesale and retail links.

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(5) Where the taxpayer purchases the agricultural product both for the production and sale or entrusts the entrusted processing 17% of the tax rate and the goods are used for the production and sale of other goods services, the taxpayer shall be separately accounted for for the production of the goods or commissioned by the entrusted processing 17% of the goods and other goods Of the input tax of agricultural products. Not separately accounted for, the value-added tax on the special VAT invoice or special VAT on the Customs Import VAT is the amount of input tax, or the purchase price of agricultural products and 11% deduction for agricultural products on invoices or sales invoices Rate of input tax.

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(6) The term "sales invoice" in Article 8 (2) (3) of the Provisional Regulations on Value Added Tax of the People's Republic of China and the sales invoice referred to in this Circular refer to the ordinary conditions issued by agricultural producers for the sale of agricultural products for exemption of VAT invoice.

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The export tax rebate rate for the following goods is adjusted to 11%


The export tax rebate rate for the goods listed in the annex is adjusted to 11%. The export tax rebate rate applicable to export goods shall be defined as the date of export specified on the export declaration form. Foreign trade enterprises in August 31, 2017 before the form of goods listed at the time of purchase has been 13% tax rate of value-added tax, the implementation of 13% export tax rebate rate; purchase has been 11% tax rate of value-added tax, the implementation of 11% Tax rebate rate. Production enterprises in August 31, 2017 before the export of the above list of goods, the implementation of 13% export tax rebate rate. The time of exporting the goods shall be carried out according to the date of export indicated on the declaration of export goods. The following are the same as the "

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Applicable to 11% VAT rate of goods


First, agricultural products

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Agricultural products, refers to the planting industry, aquaculture, forestry, animal husbandry, aquaculture production of various plants, animal primary products. The scope of specific taxation will continue to be implemented in accordance with the Circular of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing the Notes on the Scope of Taxation of Agricultural Products (Cai Shui Zi [1995] No. 52) and the relevant provisions, , Corn germ, animal bone particles, in accordance with the "food safety national standard - pasteurized milk" (GB19645-2010) production of pasteurized milk, in accordance with the "national standards for food safety - sterilization milk" (GB25190-2010) production Sterilized milk.

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Second, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, residential coal products, books, newspapers, magazines, fertilizers, pesticides, agricultural machinery,

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The specific taxation scope of the above-mentioned goods shall continue to be carried out in accordance with the Circular of the State Administration of Taxation on Printing and Distributing the Notes on the Taxation of Certain Valuation of Goods (Guo Shui Fa [1993] No. 151) and the relevant provisions, including palm oil, cottonseed Oil, fennel oil, coconut oil, walnut oil, olive oil, pepper oil, almond oil, grape seed oil, peony seed oil, petroleum liquefied gas compressed by petroleum gas, Mining of natural gas, primary and secondary school textbooks supporting products (including all kinds of paper products or pictures), the domestic printing enterprises printed by the press and publication authorities approved the use of international standard book number of foreign books, agricultural pumps, agricultural diesel engine, Tractors, three-wheeled agricultural vehicles, intensive barbecue equipment, frequency vibration insecticidal lights, automatic pest forecasting lights, sticky insect board, rolling machine, agricultural excavator, chicken equipment series, pig equipment Series of products, animal body degradation processor, vegetable cleaning machine.

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Third, feed

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Feed is a product or animal product for animal feeding. The scope of specific taxation shall be implemented in accordance with the Circular of the State Administration of Taxation on the revision of the "Feed" and the Notice on Strengthening the Administration of the Application of the Law on the Administration of the Administration of the Levy of Value-added Tax (Guo Shui Fa [1999] No. 39) and includes soybean meal, pet feed, Substances trace elements licking brick, feed grade calcium dihydrogen phosphate products.

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Fourth, audio and video products

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Audio and video products, is the official publication of the contents of the recording tapes, videotapes, records, CD-ROM and laser discs.

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Fifth, electronic publications

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Electronic publications, refers to the use of digital code, the use of computer applications, graphic audio and other content information editing and processing and storage in a certain physical form of magnetic, optical, electrical and other media, through embedded in the computer, mobiles phoness, electronic reading devices, electronic display devices, digital audio / video playback devices, electronic game consoles, navigators and other devices with similar functions, with interactive features to express ideas, popularize knowledge and accumulate culture Mass media. The CD-ROM, CD-ROM, CD-ROM, CD-ROM, CD-ROM, CD-ROM, CD-ROM, CD-ROM, CD-ROM, CD-ROM, CD-ROM, ROM), a write-once optical disc (write-once CD-R, write-once high-density disc DVD-R, write-once Blu-ray disc HD-DVD / R, BD-R), rewritable disc CD-RW, rewritable high-density disc DVD-RW, rewritable Blu-ray disc HDDVD-RW and BD-RW, magneto-optical disk MO), floppy disk (FD), hard disk (HD), integrated circuit card CF card, MD card, SM card, MMC card, RR-MMC card, MS card, SD card, XD card, T-F1ash card, memory stick) and a variety of memory chips.

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Dimethyl ether

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Dimethyl ether, refers to the chemical formula CH3OCH3, at room temperature under normal pressure with a slight ether flavor, flammable, non-toxic, non-corrosive gases.

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Seven, edible salt

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Edible salt is a salt that meets the national standards of "edible salt" (GB / T 5461-2016) and "edible salt hygiene standards" (GB2721-2003).