I. Scope of Duty-Free Agricultural Products
Duty-free agricultural products mainly include primary products of various plants and animals produced by planting, breeding, forestry, animal husbandry and aquaculture. These products are usually unprocessed or only preliminarily processed agricultural products, such as grain, vegetables, fruits, livestock and poultry, aquatic products. These products as the basic needs of people's daily lives, the state in order to ensure its supply and stabilize prices, often given tax exemption policy.
Two, other tax-free products
In addition to agricultural products, there are some other types of products also enjoy tax-free policy. For example, some countries, in order to encourage scientific and technological innovation and environmental protection industry development, will be eligible for scientific and technological innovation products, energy-saving and environmental protection products, etc. to give tax-free concessions. In addition, some specific services, such as education and medical care, may also fall under the tax exemption category.
It should be noted that the specific scope of tax-exempted products will be adjusted according to the national tax policy, industrial development strategy and market demand. Therefore, when operating or purchasing products, enterprises and individuals should understand and comply with relevant national tax regulations to ensure legal compliance.
In summary:
Tax-exempt products mainly include agricultural products and some other products that are in line with national policy guidance. These products enjoy preferential national tax policies because they are of social welfare nature or in line with industrial development strategies. When operating or purchasing products, enterprises and individuals should understand and comply with relevant national tax regulations to ensure legal compliance.
Legal basis:
Provisional Regulations of the People's Republic of China on Value-added Tax (VAT)
Article 15 stipulates:
The following items are exempt from VAT:
(1) Self-produced agricultural products sold by agricultural producers;
(2) Contraceptive medicines and paraphernalia;
(3) Antiquarian books;
p>(iv) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;
(v) Imported materials and equipments freely assisted by foreign governments and international organizations;
(vi) Goods directly imported by organizations of the handicapped for the exclusive use of the handicapped;
(vii) Goods for sale that have been used by themselves.
Except for the provisions of the preceding paragraph, the tax exemptions and reductions of value-added tax shall be prescribed by the State Council. No region or department may prescribe tax exemptions or reductions.
Article 9 of the Value-added Tax Law of the People's Republic of China*** and the State of China
provides:
Taxpayers are exempted from VAT on the sale of the following goods and services:
(1) Agricultural products, edible vegetable oils, and edible salts;
(2) Tap water, heating, cooling, and hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and residential coal products;
(c) newspapers, books, magazines, audio-visual products, electronic publications;
(d) feed, fertilizers, pesticides, agricultural machinery, agricultural film;
(e) other goods and services prescribed by the State Council.