Chinese  
Position:Policies and regulations

Dismiss the announcement that imposes value added tax about organic fat product

From;    Author:Stand originally
Total bureau of Wu of tax of state of Ministry of finance

Dismiss the announcement that imposes value added tax about organic fat product

Wealth tax [2008]56 date



Sheet of each province, municipality, municipality directly under the Central Government, plan lists city finance hall (bureau) , national revenue, xinjiang production builds bureau of corps finance affairs:
Adjust agricultural fertilization structure for science, improve agricultural zoology environment, via approval of the State Council, concern organic fat product policy of value added tax to inform as follows now:
One, rise from June 1, 2008, carry out of produce and sale of pay taxes life and retail and wholesale, organic fat product are avoided impose value added tax.
2, the organic fat product that enjoys afore-mentioned duty-free policy is to point to organic fertilizer, organic - inorganic compound fertilizer and biology organic fertilizer.
(one) organic fertilizer
Point to originate plant and (or) animal, apply what be main function in order to provide plant nourishment at soil to contain carbolic stock.
(2) organic - inorganic compound fertilizer
Point to by organic mix with inorganic fertilizer and (or) chemical combination makes contain the compound fertilizer that measures organic fertilizer certainly.
(3) biology organic fertilizer
Show specific function is microbial with main in order to use plant incomplete system (straw of excrement and urine of the cultivate that be like birds, crop) be origin and classics is harmless the organic stock that converts processing, become thoroughly decomposed is compound and the fertilizer that holds a microbial fertilizer and organic fertilizer efficiency concurrently to answer into a kind.
3, enjoy the taxpayer of duty-free policy to answer according to " value added tax of People's Republic of China is temporary byelaw " (the State Council makes [1993] the 134th) , " value added tax of People's Republic of China is temporary byelaw carries out detailed rules " (money way word [1993] the 38th) wait for a regulation, alone business accounting the sale of organic fat product. Of sale of not alone business accounting, must not duty-free.
4, the organic fat product with taxpayer duty-free sale, answer to open average bill by the regulation, must not open value added tax special bill.
5, taxpayer applies for to avoid impose value added tax, answer to provide the following data to director tax authority, every cannot offer, uniform must not duty-free.
(one) the taxpayer that produces organic fat product.
The inside period of efficacy fertilizer that 1. is in charge of a branch to approve a nucleus to send by administration of agriculture of Ministry of Agriculture or province, municipality, municipality directly under the Central Government registers card photocopy, show original.
2. produces character to measure inspection agency by fertilizer the technology of quality of organic fat product that issues inside year detects qualified report original. The orgnaization of fertilizer product quality inspection that issues a report must pass relevant aptitude to maintain.
Previous12 Next
Related Articles
Hot Concern
Random Recommendation
Column list
About us | Legal Notices | Sitemap | Links | Partner