Classification
Planting
1, tobacco leaves. It is a product made of various tobacco leaves, which is divided into tanning leaves, drying tobacco and flue tobacco.
Sun tobacco refers to the tobacco leaf that uses solar open-air, refers to the tobacco leaves that are naturally dried in the bathroom; roast tobacco leaves (except for the baked tobacco leaves) refers to baking in the roast room Based tobacco.
two, cup of tea. It refers to tea from the fresh leaves and tender buds (i.e., tea blue), dried, mix, fermentable, dry, etc.
three, edible bacteria. It refers to the natural growth and artificial cultivation of edible fungi, including fresh goods, dry goods, and agricultural producers using their own planting, picking products, continuous, simple preservation, drying, packaging fresh goods and dry goods.
four, melon, fruit, vegetables. It refers to the natural growth and artificial melon, fruit, vegetables, including agricultural producers with their own planted, picking products for continuous and simple processing melons, fruits and pickles (with tallery, fruit, vegetables) except ).
five, flowers, seedlings. Refers to natural growth and artificial floral, seedlings that maintain natural growth.
six, medicinal materials. Medicinal plants refer to roots, stems, skin, leaves, flowers, fruits such as various plants used as traditional Chinese medicine.2. Choose, stringing, strapping, cleaning, drying, chopping, stripping, cleaning, drying, chipping, etc., and is prepared by the root, stems, leather, leaf, flowers, fruits, etc. of various medicinal plants. Material belongs to agricultural products. Chinese medicine is not a range of consumption agricultural products.
Does not include Chinese herbal medicines or medium-completed drug production enterprises to cut, fried, baking, bake, smoke, steam, packaging, etc.
seven, grain and oil crops. Refers to wheat, rice (including Japanese Valley, Indica, Yuan Valley), soy, miscellaneous grains (including corn, mung beans, red beans, peas, buckwheat, barley, Yuan Mai, oatmeal, sorghum, millet, rice), fresh Rat, hay, peanut, peanut, sesame, rapeseed, cottonseed, sunflower seeds, castor seeds, palm seeds, other seeds.
Animal husbandry
including livestock, poultry, beast, insect, reptile, amphibians
1, leather, pig skin, sheepskin and other animals;
2, livestock, poultry, animal hair, refers to animal hair and feathers that have not been processed;
3, live poultry, livestock, act insectica, amphibians, such as Raw pig, vegetable cattle, cooking sheep, bullfrog, etc.;
4, light birds and fresh eggs. Old birds refer to agricultural producers who use their own breeding live poultry, unparalleled light poultry after fading;
5, animal itself or affiliated products, such as silkworm cocoons, bird nest, velvet , Bovine yellow, bee milk, musk, snake toxic, fresh milk, etc.
6, other land animals other than the above animals.
Fisheries
1, fresh water products: freshwater animal and plant collective.
2, seawater products: Sea water animals and plants collectively referred to
3, beach breeding products: It is a variety of animals and plants that use beach.
Aquatic product class, including agricultural producer fishing, continuous frozen, marinated and natural dry products.
Forestry
1, log: means the different length of different lengths of different lengths that will be sawed by the trees, tip or penders.
2, the original bamboo: It is carried out after the bamboo cut, cut the bamboo segment, tip, the leaves after the leaves.
3, log, the original bamboo under the foot. Refers to the bark, the roots, branches, shrubs, tips, leaves, etc.
4, lacquer, natural resin. It is the secretion of the lacquer tree, including large wooden paints collected from the wild lacquer tree and small wooden paints collected from planting paint;
natural resins, refers to the secretions of wood undergraduate plants, including pneumatic fat, insect rubber , Arabic gum, Cuban glue, yellow gel, Danish adhesive, natural rubber, etc.
5, other forestry by-products other than the above.
Other plants
1, cotton, refers to unprocessed cotton, cotton splirt, seed cotton;
2, hemp, means that it is not Processing of raw hiche, Ning Ma;
3, wicker, mouse, trap;
4, other plants.
The above-mentioned agricultural products should include seeds, seedlings, saplings, bamboo seeds, breeding animals, poultry, seedlings, water products, seedlings (), edible bacteria, floral, and so on.
Related tax policy
1. Self-production agricultural products sold by agricultural producers exempt from VAT.
2, "Self-production Agriculture Products Sales of Agriculture Producer" refers to the self-produced agricultural products listed in direct plant-growing, harvesting, and animal feeding, fishing units and individual sales. For the preparation of the above units and individuals, the production of agricultural products listed in the production of agricultural products in the unit and individuals, and the sales of the taxi, which will remain in the tax law, and the value tax should be levied in accordance with the provisions of the tax rate. VAT .
3, seedling, seedlings, fertilizers, pesticides, and agricultural machinery - free VAT.
According to the Provisional Regulations of the VAT of the People's Republic of China and its implementation rules, the unit and individual self-owned primary agricultural products of agricultural products are exempt from value-added taxes.
In this regulation, agriculture refers to planting, aquaculture, forestry, animal husbandry, water products; engaged in agricultural production is directly engaged in agricultural planting, harvesting, feeding, fishing, etc. It is an act of producing themselves, and is used for their own sales, and is not in tax-free ranks for agricultural products sold through acquisition, production and processing. At the same time, it is necessary to pay special attention to the tax-free agricultural products must be a primary agricultural product, ie agricultural products made of simple, marinated, sliced, and other rough ways.