1. Vegetable circulation is exempt from VAT. According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Issues Concerning Exemption from Value-added Tax in Vegetable Circulation (Cai Shui [201]137), vegetables and some fresh meat and egg products sold by taxpayers engaged in vegetable wholesale and retail are exempted from value-added tax. The resale of the remaining purchased agricultural products is not exempt from VAT. Vegetables refer to herbs and woody plants that can be used as non-staple food, including all kinds of vegetables, fungi and a few woody plants that can be used as non-staple food. The main vegetable varieties refer to the scope listed in the Catalogue of Main Vegetable Varieties. Vegetables processed by processes such as selection, cleaning, slicing, drying, packaging, dehydration, refrigeration and freezing belong to the scope of vegetables mentioned in this notice. Canned vegetables do not fall within the scope of vegetables mentioned in this notice.
2. Some fresh meat and egg products are exempt from VAT. According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on the Policy of Exempting Some Fresh Meat and Egg Products from VAT (Caishui [2065438+02] No.75), taxpayers engaged in vegetable wholesale and retail are exempt from VAT when selling some fresh meat and egg products. Refers to pigs, cattle, sheep, chickens, ducks, geese and their whole or divided fresh meat, refrigerated or frozen meat, viscera, head, tail, bones, hooves, wings and claws. Fresh egg products exempt from value-added tax refer to eggs, duck eggs and goose eggs, including fresh eggs, frozen eggs and broken and separated egg liquid, yolk and eggshell. The above products are not included.
What is the VAT declaration process?
1. Invoice certification is completed within the tax declaration period, and input tax is declared and deducted within the declaration period of the next month after certification. The part that has not been deducted can be carried forward to the next period to continue to be deducted (but it must be declared in the current period). For example, if the special invoices certified in June are consistent with the certification, they should be declared for deduction within the reporting period in July, and the part that has not been deducted can be carried forward to the next period for further deduction.
2. Tax copying refers to the operation that ordinary taxpayers copy the billing data of last month to the tax filing tray (tax-controlled tray, the same below) or IC card through billing software, and tax copying is required before issuing invoices every month.
3. Tax return refers to the billing data that has been copied to the tax return tray or IC card.
4. Digital certificate is required for online VAT declaration, and it can be applied to Guangzhou Electronic Signature Center.
5. Updating the monitoring data (clearing the card) means that after the taxpayer completes the tax declaration, the tax declaration passes the "one window" comparison (including exception handling) of the tax authority system, and the tax authority writes the monitoring data back to the taxpayer's tax declaration tray or IC card to unlock the tax declaration tray or IC card, so that the taxpayer's tax-controlled invoicing system can continue to issue invoices after the reporting period. Updating monitoring data is also called "clearing card" ("clearing").
6. Make the declaration data file. The declaration data file is made by Guangdong Enterprise Electronic Declaration Management System and completed before the VAT declaration. The system can be downloaded from Taxpayer Network (Guangdong Station).
7. Time limit for filing: In principle, the time for general VAT taxpayers to copy tax returns and file tax returns is 1- 15 per month. If the last day is a legal holiday within the tax period, the reporting period will be postponed to the next working day; If there are more than three consecutive legal holidays from 1 to 15 every month, the reporting period shall be extended according to the number of holidays.