Agricultural machinery in the production or in the sale of tax exemption?

Agricultural machinery is exempted from tax in the process of production or sale?

The following goods are exempted from VAT: seeds, seedlings, fertilizers, pesticides and agricultural machinery at wholesale and retail. That is to say, agricultural machinery is taxed at the rate of 13% when it is sold at the factory of the agricultural machinery production plant. All levels and types of agricultural machinery distribution organizations (enterprises) will be purchased from the production plant of agricultural machinery re-sale, is exempted from value-added tax. That is, in the production of agricultural machinery VAT, sales exemption from VAT.

It is said that the sales of agricultural machinery company is a tax-exempt enterprise, this tax exemption in the end is exempt from what tax, but also to pay what tax

This exemption from the tax is the value-added tax. There is also a corporate income tax.

Is there any additional tax on the sale of tobacco? Is the excise tax paid during production or during the sale?

1. Tobacco and alcohol do not need to pay additional taxes during the sales process, only the basic VAT.

2. Consumption tax is an in-price tax, which is only paid during the production, commissioned processing and importation of taxable consumer goods. In the subsequent wholesale and retail sales, since the consumption tax is already included in the price, there is no need to pay the consumption tax, and the tax is ultimately borne by the consumer. The taxpayers of consumption tax are the units and individuals in China who produce, commission processing, retail and import the taxable consumer goods stipulated in the Provisional Regulations on Consumption Tax of the People's Republic of China*** and the State.

Is the sale of agricultural machinery tax-free? Exempt from those taxes? If the tax, pay those additional taxes? What is the tax rate?

, "State Administration of Taxation on the issuance of" value-added tax on some of the goods taxable scope of the notice "(State Taxation [1993] No. 151) provides:" 16, agricultural machinery

Agricultural machinery refers to a variety of agricultural production (including forestry, animal husbandry, by-products, fisheries), and mechanized and semi-machinery farm equipment, as well as small farm implements.

The scope of agricultural machinery includes:

(a) Tractors. Is the internal combustion engine as the driving traction mechanism for operations and transportation of materials. Including wheel tractors, crawler tractors, walking tractor, machine plow boat.

(B) soil tillage machinery. Is to plow the soil to organize the machinery. Including machine-guided plow, machine-guided harrow, rotary tiller, suppressor, joint land leveler, loamer, other soil tillage machinery.

(C) farmland construction machinery. Is engaged in basic construction of farmland special machinery. Including ditching and ridge machine, ditching and pipe-laying machine, shoveling machine, grader, other basic construction of farmland machinery.

(D) planting machinery. Is the crop seeds or seedlings transplanted to the seedbed machinery suitable for crop growth. Including seeding machine, rice transplanter, planting machine, mulching machine, compound seeding machine, seedling preparation machinery.

(E) plant protection and management machinery. Is the management of crops in the growth process, fertilization, pest control machinery. Including motorized duster, sprayer (machine), mist sprayer, pruning machine, tillage weeder, seeding tiller, soil cultivation equipment, fertilizer machine.

(F) harvesting machinery. Refers to the harvesting of various crops of machinery. Including grain, cotton, potatoes, sugar beet, sugar cane, tea, oilseeds and other harvesting machines.

(VII) field operation machinery. Refers to the grain crops for threshing, cleaning, drying machinery and equipment. Including a variety of threshing machines, cleaners, grain dryers, seed selectors.

(H) irrigation and drainage machinery. Is used for agriculture and animal husbandry drainage, irrigation of various mechanical devices. Including sprinkler, semi-mechanized water lifting equipment, drilling machines.

(IX) agricultural by-products processing machinery. Refers to the primary processing of agricultural by-products, processed products are still agricultural by-products of machinery. Including tea machinery, shelling machinery, cotton processing machinery (including cotton balers), edible fungi machinery (culture fungus, mushrooms, etc.), small grain machinery.

Machinery for processing industrial products with agricultural and sideline products as raw materials is not included in the scope of this good.

(J) agricultural transportation machinery. Refers to a variety of transportation machinery required in the process of agricultural production. Including rickshaws (excluding three-wheeled delivery trucks), animal-drawn vehicles and tractor trailers.

Agricultural vehicles do not belong to the scope of the goods.

(XI) livestock machinery. Refers to a variety of machinery needed in livestock production. Including grassland construction machinery, pastoral harvesting machinery, feed processing machinery, livestock and poultry rearing machinery, livestock products collection machinery.

(XII) fisheries machinery. Refers to fishing, aquaculture machinery used for aquatic products. Including fishing machinery, oxygenator, bait machine.

Motorized fishing boats do not belong to the scope of this goods.

(M) forestry machinery. Refers to the planting for forestry, forestry machinery. Including cleaning machinery, forestry machinery, tree planting machinery.

Forest felling machinery, timber collection machinery does not belong to the scope of this goods levy.

(XIV) small farm equipment. Including animal plows, animal harrows, hoes and sickles and other farm equipment.

Agricultural machinery parts and components do not fall within the scope of the levy on this good."

Is the sale of agricultural machinery by dealerships tax-free? What taxes are exempted? If so, what are the additional taxes? What is the tax rate?

Sales of agricultural machinery by dealerships are exempt from VAT. However, they are not exempted from enterprise income tax, and if they are individuals, they need to pay individual income tax. Enterprise income tax, the tax rate of 25%.

Are trenchers exempt from tax and are trenchers agricultural machinery?

Trenchers are agricultural machinery, based on:

1, the agricultural industry standard NY/T 1640-2008 agricultural machinery classification will be included in the trenchers in the 12th category of farmland construction machinery in the 1201 subcategory of excavating machinery, item code 120103;

2, more than one province will be included in the trenchers in the purchase of agricultural machinery subsidies directory.

As far as I know, there is no such thing as tax exemption for trenchers. If you are referring to the VAT rate, you can see the following provisions in the State Taxation Development [1993] No. 151:

(C) farmland basic construction machinery. It refers to the special machinery engaged in the basic construction of farmland. Including ditching and ridge machine, ditching and pipe-laying machine, shoveling and throwing machine, grader, other basic construction of farmland machinery.

Accounts and taxes in the sales process of imported tax-free agricultural products

Approved deduction of input tax on agricultural products (2011.6.28) I. Approved by the State Council, the general taxpayers of VAT (hereinafter referred to as taxpayers) implement the approved deduction of VAT input tax on agricultural products. In order to strengthen the management of VAT input tax deduction for agricultural products, these measures are hereby formulated.

Second, the taxpayers who purchase or consume self-produced agricultural products to deduct VAT input tax are applicable to these measures.

Agricultural products refer to the primary agricultural products included in the Notes on the Scope of Taxation of Agricultural Products.

Third, taxpayers purchasing agricultural products can no longer offset VAT input tax with VAT deduction vouchers. Taxpayers selling agricultural products as raw materials for the sale of goods or the sale of purchased agricultural products in accordance with this approach to offset the input tax on agricultural products, taxpayers purchasing goods and taxable services other than agricultural products are still in accordance with the current provisions of the offset of input tax on value-added tax.

Fourth, taxpayers who implement this method to purchase agricultural products to obtain special invoices for value-added tax on agricultural products and customs import value-added tax payment books, according to the amount and value-added tax amount stated in the cost of the account; self-issued invoices for the purchase of agricultural products and sales invoices for agricultural products, according to the stated price of the purchase of the cost of the direct calculation.

V. Taxpayers shall, from the date of implementation of these measures, transfer the input tax on agricultural products in stock at the beginning of the period, as well as on semi-finished products and agricultural products consumed in finished products.

Sixth, agricultural input tax approved method

(a) taxpayers to produce goods with agricultural products as raw materials, input tax is approved in accordance with the following methods:

1, input-output method:

According to the national standards, industry standards, or industry-recognized standards, to determine the amount of agricultural products per unit of goods consumed (hereinafter referred to as the number of single-consumption of agricultural products). A single agricultural raw materials for the production of a variety of goods or a variety of agricultural raw materials for the production of a variety of goods, should take a reasonable approach, according to the production of different goods to allocate the number of agricultural products consumed.

According to the number of agricultural products consumed and the number of goods sold each month, the average purchase price of agricultural products, agricultural input tax deduction rate for the current period of input tax deduction allowed for agricultural products. The formula for calculating the input tax credit allowed for agricultural products in the current period is as follows:

Input tax credit allowed for agricultural products in the current period = quantity of agricultural products consumed in the current period×average purchase unit price×deduction rate of input tax credit for agricultural products/(1＋deduction rate of input tax credit for agricultural products)

Quantity of agricultural products consumed in the current period=quantity of goods sold in the current period×unit consumption quantity of agricultural products

Average purchase unit price It refers to the average purchase price of the cumulative purchases of agricultural products at the end of the period, excluding the separate payment of freight and finishing costs before warehousing in addition to the purchase price.

The average purchase price of self-produced agricultural products is determined according to the average purchase price of similar goods of the taxpayer or the production cost of self-produced agricultural products.

The input tax deduction rate for agricultural products is the applicable tax rate for the sale of goods (the same below).

2, cost method:

Based on the taxpayer's accounting information for the previous year, the calculation to determine the production of agricultural products consumed in the purchase price of the proportion of production costs (hereinafter referred to as the rate of consumption of agricultural products). The purchase price does not include the freight charges paid separately from the purchase price and the cost of organizing the goods before warehousing.

According to the current main business costs, agricultural products consumption rate and agricultural products input tax deduction rate to calculate the current allowed input tax deduction of agricultural products. The formula for calculating the current input tax credit allowed for agricultural products is:

Current input tax credit allowed for agricultural products = current main business cost × agricultural products consumption rate × agricultural products input tax deduction rate / (1 + agricultural products input tax deduction rate)

Agricultural products consumption rate = agricultural products purchase price / production cost

For the production of a variety of goods from a single raw material, or the production of a variety of goods from a variety of raw materials, the tax deduction rate will be calculated based on the cost of the current main business and the agricultural products input tax deduction rate. For the production of multiple goods from a single raw material or multiple goods from multiple raw materials, a reasonable method of aggregation and allocation shall be adopted in accounting for the current period's cost of main business and the approved rate of consumption of agricultural products.

After the end of the year, the tax authorities should liquidate the taxpayer's input tax credit for agricultural products that are allowed to be deducted in accordance with the taxpayer's actual consumption rate of agricultural products in the current year.

3, the reference method: new taxpayers or taxpayers new products, the tax authorities with reference to the industry to which it belongs or other taxpayers of the same or similar deduction standards for approval.

(B) taxpayers purchasing agricultural products for direct sale, input tax deduction is approved in accordance with the following method:

Allowed deduction of input tax on agricultural products for the current period = the number of agricultural products sold for the current period / (1 - loss rate) × the average unit price of agricultural products purchased × 13% / (1 + 13%)

Wastage rate = the number of wastage / purchased Quantity

(C) taxpayers purchasing agricultural products for production and operation and does not constitute the entity of the goods (such as packaging, fuel, low-value consumables, etc.), input tax deduction is approved in accordance with the following method:

Allowable deduction of input tax on agricultural products in the current period = the quantity of agricultural products consumed during the current period x the average unit price of agricultural products purchased × 13% / (1 + 13%)

VII, Taxpayers apply the approved method of deduction of input tax on agricultural products determined by the tax authorities.

VIII. Taxpayers should accurately calculate the current input tax credit allowed for agricultural products in accordance with the provisions of Article 4 of these Measures, and transfer from the relevant accounts to the "Taxes Payable - Value Added Tax Payable (Input Tax)" account. Failure to accurately calculate, the tax authorities approved.

Nine, the taxpayer purchased agricultural products or agricultural products as raw materials in the products, finished products, the occurrence of abnormal losses, not in accordance with the relevant provisions of the financial accounting system, resulting in more deduction of input tax, in accordance with the "People's Republic of China *** and the State Administration of Taxation Law" of the relevant provisions of the treatment.

If the loss of agricultural products purchased by taxpayers, or the products in progress or finished products using agricultural products as raw materials occurs due to natural disasters, the tax authorities will directly calculate the input tax to be deducted upon verification, and transfer it from the relevant account to the account of "Taxes Payable - Value Added Tax Payable (Input Tax)".

In the scope of business fill in, production and sales of agricultural machinery, agricultural machinery research and development, the business bureau said no, why? I am mainly the production of corn harvesters, corn

The production of agricultural machinery requires a national industrial production license. The R&D of agricultural machinery requires a dedicated R&D fund, place

How to sell agricultural machinery, sales techniques and words of art?

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Agricultural mechanization of the production process organization of the content of the process.

The production process of the mechanical processing enterprise is the raw materials and semi-finished products into finished products of a series of processes of the general term. For example, agricultural machinery manufacturing plant to produce a new product, must carry out a series of work, which includes product design, production of organizational and technical preparation, the supply of raw materials and purchased parts, the manufacture of blanks, parts of the mechanical processing and heat treatment and assembly. In the production of the factory occupies an important position is the process. It generally includes forging, casting, stamping, welding, machining, heat treatment, assembly and testing. Due to the different processing conditions and processing methods, the process of any part is varied. If you determine the most reasonable one of the process, the contents of the table text form, also known as the process protocol