Article 16 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (hereinafter referred to as the Provisional Regulations) stipulates that agricultural producers selling their own agricultural products are exempt from value-added tax. Specifically, it means that units and individuals directly engaged in planting, aquaculture, forestry, animal husbandry and aquaculture are exempt from value-added tax when selling their own primary products. At the same time, considering that some ordinary taxpayers can't deduct the purchase of these agricultural products, the provisional regulations also stipulate that since June 65438+1 October1day, ordinary taxpayers are allowed to calculate the input tax according to the purchase price and the deduction rate of 13%, which will be included in the current output tax. However, agricultural products produced for self-use are not allowed to be deducted from the input tax. This policy has certain planning space.
The specific VAT tax planning method is: if the general VAT taxpayer continues to produce industrial products with its own agricultural products (including livestock products), it should divide the production of agricultural products into independent legal persons, change the continuous processing of agricultural products into the purchase and sale relationship between independent enterprises, and apply the provisions of input tax deduction. For example, a dairy factory has both a dairy farm and a dairy processing workshop, which processes raw milk into bags and boxes containing different ingredients for sale. According to the current tax system, such enterprises are industrial production enterprises, not agricultural producers, and their final products are not agricultural products, so they do not enjoy the tax-free treatment of self-produced and self-sold by agricultural producers. According to the provisions of the value-added tax law, the input tax that such enterprises can deduct mainly includes the feed consumed by raising cows. Feed includes forage and concentrate. Forage is produced by farms and purchased from farmers. However, only the forage purchased from farmers can be deducted from the input tax according to the purchase voucher at 13% of the purchase amount after being approved by the tax authorities. Because concentrate feed is a duty-free (VAT) product in the previous link, you can't get a special VAT invoice in this link, and of course you can't deduct the tax, but the final product, all kinds of finished milk processed and sold, should be calculated according to 17%. In this way, its actual VAT burden often exceeds 13%. To this end, enterprises can go through the relevant examination and approval procedures and divide pastures and dairy processing plants into two independent enterprises. Although the original production procedures remained unchanged, they all became independent legal persons after passing through industrial and commercial registration. Raw milk produced and sold in pasture belongs to self-produced and self-sold agricultural products and can enjoy tax-free treatment. Raw milk sold to dairy processing plants is priced at normal cost profit rate. After separation, the purchase of raw milk from pasture by dairy processing plants can be regarded as agricultural product purchase tax. The input tax is accrued according to 13% of the purchase amount recorded in the special purchase voucher, and the output tax calculation remains unchanged, so the tax burden can be greatly reduced.
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