Circular of the State Administration of Taxation on the exemption of value added tax on feed products

Introduction: finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government, cities specifically designated in the state plan, State Administration of Taxation, and Finance Bureau of Xinjiang production and Construction Corps: according to the instructions of the State Council on continued exemption of value-added tax for some feed products, the management measures for exemption of value-added tax for feed products and domestic links are as follows: 1 The scope of duty-free feed products includes: (1) single bulk feed A product or by-product derived from an animal, plant, microorganism, or mineral Its scope is limited to bran, distiller's grains, fish meal, grass feed, feed grade calcium hydrophosphate, rapeseed meal, cottonseed meal, sunflower meal, peanut meal and other meal products (2) mixed feed It refers to the feed with more than two kinds of single bulk feed, grain, grain by-products and feed additives in a certain proportion, among which the proportion of single bulk feed, grain and grain by-products is not less than 95% (3) compound feed It refers to a kind of feed that can meet all the nutritional needs (except for water) of the feeding animals after industrial production of various feed materials according to the nutritional needs of different feeding objects at different growth and development stages (4) composite premix It refers to a uniform mixture of any two or more categories of microelements, vitamins, amino acids and non nutritive additives and carriers or diluents in a certain proportion, which can meet the requirements of the national standards for feed products, and comprehensively provide the microelements (4 or more) and vitamins (8 or more) required for the corresponding stage of animal feeding 5 Concentrated feed It refers to a uniform mixture made up of protein, composite premix and minerals in a certain proportion 2 The original feed production enterprise and the newly established feed production enterprise shall apply for tax exemption to the local competent tax authority on the basis of the feed product qualification certificate issued by the feed quality inspection institution recognized by the provincial tax authority After the examination and approval of the provincial state tax bureau, the local competent tax authority of the enterprise shall go through the procedures of VAT exemption The variety of feed products to be tested by feed production enterprises shall be determined by the provincial tax authorities according to the specific situation of the region 3 This Circular shall be implemented as of August 1, 2001 Before August 1, 2001, the scope of tax-free feed and the taxation of soybean meal were still implemented in accordance with the notice of the State Administration of Taxation on Revising the annotation of "feed" and strengthening the management of value-added tax exemption on feed (GSF [1999] No.39) (author:) share to feed Weibo share to: