1, agricultural products
Agricultural products refer to the primary products of various animals and plants produced by planting, aquaculture, forestry, animal husbandry and aquaculture. The specific scope of taxation will continue to be implemented in accordance with the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Printing and Distributing the Notes on the Scope of Taxation of Agricultural Products and the existing relevant regulations.
Including dried noodles, dried ginger, turmeric, corn germ, animal bone particles, pasteurized milk-pasteurized milk produced according to national food safety standards, and sterilized milk-sterilized milk produced according to national food safety standards.
2. Edible vegetable oil, tap water, heating, cold air, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, chemical fertilizers, pesticides, agricultural machinery and agricultural films.
Step 3 feed
Feed refers to products or processed products used for raising animals. The specific scope of taxation shall be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China on Revising Feed Annotations to Strengthen the Management of Exemption from Value-added Tax on Feed, including soybean meal, pet feed, feed fish oil, mineral trace element lick bricks and feed-grade calcium dihydrogen phosphate products.
4. Audio-visual products
Audio-visual products refer to officially published audio tapes, video tapes, records, laser discs and laser discs.
5. Electronic publications
Electronic publication refers to the editing and processing of graphic, audio-visual and other content information stored in magnetic, optical, electrical and other media in a certain physical form and embedded in the computer by using computer applications in the form of digital codes;
Mobile phones, electronic reading devices, electronic display devices, digital audio/video playback devices, electronic game machines, navigators and other devices with similar functions, as well as mass media with interactive functions of expressing ideas, popularizing knowledge and accumulating culture.
6. Dimethyl ether
Dimethyl ether refers to the gas with chemical molecular formula of CH3OCH3, which is flammable, non-toxic and non-corrosive at normal temperature and pressure, and has a slight ether smell.
7. Edible salt
Edible salt refers to edible salt that meets the national standard of edible salt and the hygienic standard of edible salt.
Extended data:
In order to improve the value-added tax system, the relevant policies for adjusting the value-added tax rate are hereby notified as follows:
1. Taxpayers engaged in VAT taxable sales or imported goods, and the original tax rates were 17% and 1 1%, and the tax rates were adjusted to 16% and 10% respectively. ?
Two, taxpayers to buy agricultural products, the original application of 1 1% deduction rate, the deduction rate is adjusted to 10%.
3. If the taxpayer purchases agricultural products for the production, sale or entrusted processing of goods, and the tax rate is 16%, the input tax shall be calculated according to the deduction rate of 12%.
4. For the export goods for which the tax rate of 17% and the export tax rebate rate of 17% were originally applicable, the export tax rebate rate shall be adjusted to 16%. For export goods and cross-border taxable activities that were originally subject to the 1 1% tax rate and the export tax rebate rate was 1 1%, the export tax rebate rate was adjusted to 10%.
Baidu Encyclopedia-VAT rate