State Council: The Measures for the Determination of Input VAT Input Taxes for Agricultural Products
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In order to adjust and improve the value-added tax credit mechanism for agricultural products, with the approval of the State Council, it was decided to carry out pilot deductions for value-added tax input tax in certain industries. The relevant matters are hereby notified as follows:
1. Starting from July 1, 2012, VAT general taxpayers who purchase and sell liquid milk, dairy products, alcohol, and alcohol and vegetable oils as raw materials, shall be included in the scope of the pilot deduction for agricultural product VAT input tax, and shall be purchased. Regardless of whether or not agricultural products are used for the production of the above products, the VAT input tax shall be deducted in accordance with the "Implementation Measures for the VAT Input Tax Deductible Pilot Measures" (Annex 1).
2. Taxpayers other than those provided for in Article 1 of this Circular shall use their current purchase of agricultural products to offset the input tax of agricultural products in accordance with the relevant provisions of the current value-added tax.
Third, implement a unified national deduction standard for some liquid milk and dairy products (Annex 2).
Fourth, financial and taxation authorities at all levels should carefully organize various tasks for the pilot, sum up experience of pilots in a timely manner, and report problems discovered during the piloting process to the Ministry of Finance and the State Administration of Taxation.
attachment1. Agricultural Products VAT input tax deducted pilot implementation measures 2 . National Unified Partial Deduction Standard for Liquid Milk and Dairy Products Ministry of Finance State Administration of Taxation April 6, 2012 Attachment 1:
Measures for the Implementation of the Pilot Program for the Determination of Input VAT Input Tax Deduction for Agricultural Products 1. To increase the VAT input tax credit for agricultural products, the VAT general taxpayer (hereinafter referred to as the pilot taxpayer) that has been included in the pilot scope by the Ministry of Finance and the State Administration of Taxation has been approved by the State Council. The amount of input VAT input tax for agricultural products shall be purchased and the approved deduction shall be implemented.
2. These measures apply to pilot taxpayers who purchase agricultural products deducting VAT input tax.
Agricultural products refer to primary agricultural products that are included in the Notes on the Tax Range of Agricultural Products (Caizizi [1995] No. 52).
3. Pilot taxpayers' purchase of agricultural products is no longer based on value-added tax deduction vouchers to offset VAT input tax, purchase goods other than agricultural products, taxable services and taxable services, and VAT input tax shall still be deducted in accordance with current regulations. .
IV. Approved Value-Added Taxes for Agricultural Products VAT (I) If the pilot taxpayers use the purchased agricultural products as raw materials to produce goods, the VAT input tax for agricultural products may be assessed according to the following methods:
1. Input-output method: Based on national standards and industry standards (including industry-recognized standards and industry average consumption values), determine the quantity of outsourced agricultural products consumed by the sales unit (hereinafter referred to as the unit consumption of agricultural products).
The amount of VAT input tax that can be deducted for the current period is calculated based on the unit consumption of agricultural products, the quantity of goods sold in the current period, the average purchase price of agricultural products (including tax, the same below) and the input tax deduction rate of agricultural product VAT (hereinafter referred to as "deduction rate"). The formula is:
Deduction of VAT input tax for agricultural products in current period = Consumption of current agricultural products × Average purchase price of agricultural products × Deduction rate / (1 + deduction rate)
Current consumption of agricultural products = quantity of goods sold in the current period (excluding the amount of goods purchased from semi-finished products other than agricultural products purchased) × the unit consumption of agricultural products For the production of multiple goods from a single agricultural product raw material for the production of multiple goods or a variety of agricultural product raw materials, When accounting for the current consumption of agricultural products and the average purchase price, they should be collected and distributed on the basis of reasonable methods.
The average purchase price refers to the purchase price of agricultural products at the end of the average purchase price, and does not include the freight paid separately from the purchase price and the sorting cost before storage. The calculation formula of the average purchase price at the end of the period:
Average purchase price at the end of the period = (number of commodities at the beginning of inventory × average purchase price at the beginning of the period + quantity of agricultural products purchased in the current period × purchase price in the current period) / (number of agricultural products at the beginning of the inventory + quantity of purchased agricultural products in the current period)
2. Cost method: Based on the annual accounting data of the pilot taxpayers, calculate the ratio of the outsourcing amount of the consumed agricultural products to the production cost (hereinafter referred to as the consumption rate of agricultural products). The amount of VAT input tax that can be deducted for the current period is calculated based on the cost of the main business of the current period, the consumption rate of agricultural products, and the deduction rate. The formula is:
Deductible VAT input tax for agricultural products in current period = current main operating cost × agricultural product consumption rate × deduction rate / (1 + deduction rate)
Consumption rate of agricultural products = Purchased value of agricultural products put into production last year / Production cost of previous year Agricultural product purchase amount (tax included) Excludes agricultural products (including packaging materials, auxiliary materials, fuels, low-value consumables) that do not constitute cargo entities Etc.) and the freight paid separately before the purchase of agricultural products, and the sorting costs before storage.
For the production of a variety of goods from a single agricultural raw material production of a variety of goods or a variety of agricultural raw material production, in the calculation of the current period of the main business costs and the verification of the consumption rate of agricultural products, pilot taxpayers should be based on a reasonable method of collection and distribution.
The consumption rate of agricultural products shall be approved by the pilot taxpayers to the competent tax authority.
At the end of the year, the tax authorities in charge should adjust tax payments for value-added tax for agricultural products that have been deducted during the current year according to the actual taxpayer's tax year, re-rate the consumption rate of agricultural products in the current year, and use it as the consumption rate of agricultural products for the next year.
3. Reference method: If a newly-established pilot taxpayer or pilot taxpayer adds new products, the pilot taxpayer may determine the unit consumption of agricultural products or the consumption rate of agricultural products by referring to the taxpayers whose industries or other production structures are similar. In the following year, the pilot taxpayer applied to the competent tax authority for verification of the amount of unit consumption of agricultural products or the rate of consumption of agricultural products in the current period, and calculated and determined the VAT input tax for agricultural products that can be deducted for the current year. At the same time, the VAT input tax amount for the previous year was also calculated. Adjustment. If the approved input tax exceeds the amount actually deducted from the VAT input tax, the difference can be carried forward and deducted from the next period; if the input tax amount is lower than the actually deducted VAT input tax amount, the difference should be related to the current value-added tax. It is specified that the input tax amount be transferred out.
(b) If a pilot taxpayer purchases direct sales of agricultural products, the VAT input tax for agricultural products shall be assessed and deducted according to the following methods:
Deductible VAT input tax for agricultural products in the current period = current agricultural product sales volume/(1 - loss rate) × average agricultural product purchase price × 13%/(1+13%)
Loss rate = number of losses / number of purchases (3) Value-added tax input tax for pilot taxpayers who purchase agricultural products for production and operations and do not constitute cargo entities (including packaging, auxiliary materials, fuels, low-value consumables, etc.) The deduction is approved according to the following method:
Deductible VAT input tax for agricultural products in current period = Current consumption of agricultural products × Average purchase price of agricultural products × 13%/(1+13%)
The unit consumption of agricultural products, the rate of consumption of agricultural products and the rate of wastage are collectively referred to as the deduction standard for input VAT of agricultural products (hereinafter referred to as the deduction standard).
V. Pilot taxpayers selling goods should be combined to calculate the allowable deductible VAT input tax for agricultural products in the current period.
Sixth, pilot taxpayers purchase agricultural products to obtain agricultural product value-added tax special invoices and customs import value-added tax special payment books, in accordance with the amount and VAT amount indicated in the cost account together; self-issued agricultural product purchase invoices and obtained agricultural products Sales invoices are directly charged to the cost according to the stated purchase price.
7. The deduction rate specified in the present Measures is the applicable tax rate for selling goods.
8. The tax authorities at the provincial level (including cities under separate planning, similarly hereinafter) shall determine the method of deducting the input tax value-added tax for agricultural products applicable to pilot taxpayers according to the order of the verification methods prescribed in Article 4 of the present Measures.
9. Pilot taxpayers shall transfer the value-added tax input tax for agricultural products consumed as a result of the initial inventory of agricultural products, semi-finished goods from stocks and finished products from the date of implementation of these Measures.
X. The pilot taxpayer shall accurately calculate the allowable deductible VAT input tax amount for the current period in accordance with the provisions of Article 4 of the present Measures, and transfer from the relevant account to the account titled "Taxes payable as a VAT (Input tax amount)". If it fails to calculate accurately, it shall be approved by the competent tax authority.
XI. If the prices of agricultural products purchased by pilot taxpayers are obviously high or low, and if they do not have reasonable commercial purposes, they shall be approved by the competent tax authority.
XII. The pilot taxpayer shall determine the applicable deduction standard in the following order when calculating the VAT input tax for agricultural products:
(1) The unified national deduction standards announced by the Ministry of Finance and the State Administration of Taxation from time to time.
(2) The tax authorities at the provincial level and taxation authorities at the same level shall report to the Ministry of Finance and the State Administration of Taxation on the basis of the actual situation in the region and publish the deduction standard applicable to the region after it is filed.
(3) The tax authorities at the provincial level shall, on the basis of the application of the pilot taxpayer, be valid only for the deduction standard of the pilot taxpayer in accordance with the verification procedures prescribed in Article 13 of these Measures.
XIII. Pilot taxpayers' deduction of standard verification procedures (I) Demonstration of deduction standard for pilot goods produced by taxpayers using agricultural products as raw materials:
1, apply for approval. Pilot taxpayers who use agricultural products as raw materials to produce goods shall submit applications for deduction of standards and provide relevant information to the competent tax authority within 30 days from January 15 of that year (before July 15th in 2012) or within 30 days from the date of production. The scope and requirements of the application materials are determined by the provincial tax authorities.
2. Validation. The competent tax authorities shall review the application materials of the pilot taxpayers and submit them to the provincial tax authorities.
Provincial tax authorities shall be led by the Ministry of Goods and Services Taxation, and shall work with relevant departments such as the Department of Policy and Regulations to form a definitive standard deduction team. The verification results shall be issued by the provincial tax authorities. The competent tax authorities shall promptly submit information to the public through websites, newspapers and periodicals. Announcement of the results of the verification. Unannounced deduction standards are invalid.
Before the tax authorities at the provincial level have issued the verification results, the pilot taxpayers may calculate the input tax amount of the declared agricultural products according to the approved deduction criteria determined in the previous year.
(II) Pilot taxpayers purchase the direct sales of agricultural products, purchase agricultural products for production and management, and do not constitute an approved record-taking system for deducting the standard of goods entities. Pilot taxpayers deducting the VAT input tax of agricultural products should apply for tax payment. Register with the competent tax authority. The scope and requirements for filing information are determined by the provincial tax authorities.
14. If a pilot taxpayer has any doubts about the deduction standards approved by the tax authorities according to the provisions of Article 13 of the present Measures or changes in production and business operations, it may issue an announcement from the tax authority or receive the "Notice of Tax Affairs" from the competent tax authority. Within 30 days from the date of submission, the taxation authority shall be required to re-approve the application for the deduction standard and provide evidence showing the actual conditions of its production and operation. The competent tax authority shall reply in writing within 30 days of receiving the application.
15. In the reporting period, the pilot taxpayers shall submit the “Drawing Income Tax Calculated List of Input Value Added Tax for Agricultural Products†in addition to the tax declaration materials stipulated in the “Registration Methods for Value-added Tax of General Taxpayers†to the competent tax authority. (See Schedule).
16. The tax authorities at all levels should strengthen the supervision of tax deductions for input tax value-added tax on agricultural product VAT for pilot taxpayers, guard against and fight against virtual invoice-issuing activities, conduct regular tax assessments, and promptly identify problems in reporting and paying taxes.