Latest news of value added tax policy for imported fish meal

Introduction: from the tax department of the Ministry of Finance on November 29th, from the tax department of the Ministry of Finance on November 29th: at present, we have not received any instructions on formulating new policies, nor have we received the following report on new requirements for fish meal policies It should continue to be handled in accordance with last year's CS [2001] No 121 document 56t attached with CS [2001] No.121 document: 56t CS [2001] No.121 Circular of the Ministry of finance of the State Administration of Taxation on the exemption of value added tax on feed products 56t departments (bureaus) of finance of all provinces, autonomous regions, municipalities directly under the central government, cities specifically designated in the state plan, State Administration of Taxation, Xinjiang production and Construction Corps Finance Bureau: 56t According to the instructions of the State Council on the continuous exemption of value-added tax on some feed products, the management measures for the exemption of value-added tax on the scope of duty-free feed products and domestic links are as follows: 56t 1 The scope of duty-free feed products includes: 56t (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 56t (II) 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% 56t (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 56t (IV) 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 56t (V) concentrated feed It refers to a uniform mixture made up of protein, composite premix and minerals in a certain proportion 56t 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 approved 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 56t 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) 56t July 12, 2001 56t