Home Uncategorized Is it free of value-added tax for enterprises to purchase farmers’ self-produced grain (such as rice) and sell it after processing and packaging?

Is it free of value-added tax for enterprises to purchase farmers’ self-produced grain (such as rice) and sell it after processing and packaging?

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this is not a direct pull agricultural product and cannot be exempted from tax. You can calculate the input tax of 11% with the purchase invoice and the output tax of 11% when selling. If you are a small-scale taxpayer, you don’t need to calculate the input tax. When selling, you can directly calculate the value-added tax of 3% according to the amount excluding tax, and you can also enjoy the tax exemption of less than 90000 yuan a quarter.

the input tax can be deducted from the purchase of rice (with the purchase invoice), and the value-added tax shall be paid for the sale after processing

the input tax can be deducted for the purchase of rice, and the value-added tax should be paid for the sale after processing

it belongs to the primary processing of agricultural products and is not exempt from value-added tax.

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