The secret behind the fertilizer value-added tax.

on September 17, , the Goods and Services Tax Office of the State Administration of Taxation of Guangdong Province responded to the question of "how to levy fertilizer value-added tax on dealers" in the Southern Rural Newspapers, and clarified the specific method of calculating the value-added tax on fertilizer.
3zK .Incident Review
3zKearly September, the Southern Rural News, Agricultural Treasures reporter received a number of guangdong (including Zhanjiang Xuwen, Zhuhai, Shaoguan Ongyuan, etc.) fertilizer dealers, retail stores consulting, said that the state tax ations of the country began to carry out related fertilizer value-added tax collection registration work, including fertilizer sales enterprises general taxpayer qualification registration, inventory inventory, invoice use and so on to investigate the bottom. As the industry has been talking about the re-emergence of fertilizer value-added tax, fertilizer value-added tax to retail stores to "open the door" rumors are endless.
3zK .To this end, the Southern Rural News reporter sent a letter to the Guangdong Provincial State Taxation Bureau to inquire about the relevant fertilizer value-added tax policy adjustment and other issues. On September 17th, the Goods and Services Tax Office of the State Administration of Taxation of Guangdong Province responded to the question of "how to levy fertilizer value-added tax on dealers" and clarified the specific method of calculating the value-added tax on fertilizer, namely:
3zKin accordance with the provisional regulations of the People's Republic of China on value-added tax and its implementing rules, the calculation of the value-added tax of fertilizer sales enterprises is calculated according to the following method:
3zK() The specific calculation formula is: taxable tax amount - current sales tax amount - current input tax amount, wherein, the sales tax amount is 13% sales.
3zK .(b) For small-scale taxpayers, the tax is calculated on a simple basis, at a rate of 3%. The formula for calculation is: taxable tax amount , sales, sales, 3%.
3zK .(3) In accordance with the relevant provisions of the Measures for the Administration of Regular Fixed-term Tax Collection of Individual Industrial and Commercial Households (State Administration of Taxation Order No. 16), individual industrial and commercial households with small production and operation scale that do not meet the standards for setting up account books under the Interim Measures for the Administration of individual industrial and commercial households may implement the management of regular fixed tax collection. Tax departments at all levels will comprehensively consider the business scale, business area, business content, industry characteristics, management level and other factors, in accordance with the law, scientific and reasonable approval of the taxable amount of individual industrial and commercial households.
3zK .(4) In accordance with the "Notice of the State Administration of Taxation of the Ministry of Finance on Further Support of the Vat and Sales Tax Policy of Small Microenterprises" (No. 71 of the Ministry of Finance and Taxation (2014), and the Notice of the State Administration of Taxation of the Ministry of Finance on the continued implementation of the VAT and sales tax policies for small micro-enterprises (Finance and Taxation (2015) No. 96), VAT taxpayers whose monthly sales shall not exceed 30,000 yuan (inclusive) shall be exempt from VAT.
3zK .At this point, the farmer son can finally say to everyone: to pay taxes!
3zK .　　So, from the factory factory, to terminal retail, taxes will go through a "journey"? Below and listen to the farmers and money gentleman to come!
3zK .　　According to China Fertilizer Network domestic compound fertilizer average price statistics in September, the current domestic 45% cl (15:15:15) compound fertilizer mainstream ex-factory price in 1950-2050 yuan / ton (around); Fertilizer mainstream factory price in 2080-2150 yuan / ton, 45% cl high phosphorus wheat fertilizer mainstream factory price in 2050-2150 yuan / ton;
3zK .　　Factory price
3zK to 45%s (15:15:15) compound fertilizer as an example, its factory price is 2380 yuan (including value-added tax), the total price of 60 tons of compound fertilizer is 60 x 2380 x 142800 yuan. According to the Notice on the Resumption of Vat Policy on Fertilizer Recovery, the VAT is changed from a vat exemption to a value-added tax, and the value-added tax calculated at 13% of the price is transferred to the fertilizer-inclusive sale price. Based on its ex-factory price (including 13% tax) 2380 yuan (ton price, the same below), its value-added tax sales item is 2380 /1.13 x 13% x 273.8 yuan. The ex-factory price excluding tax is 2380-273.8 and 2103.2 yuan.
3zK .　　Freight
3zK from August 17, China's railway freight will soon implement the new freight standards - from an average of 14.51 cents per ton per kilometer to 15.51 cents, and as a benchmark price, allowing appropriate up-floating, up-floating range of up to 10%.
3zK . 3zK Chengdu to Guangzhou: 17833.4 yuan (60 tons of sheds), because the transport costs include 7% VAT, so it can be used to deduct a portion of the input tax. The VAT pin is 17833.4/1.07 x 7% . . . 1166.67 yuan. The non-taxable shipping cost is 17833.4-1166.67 x 1666.73 yuan, or 33.86 yuan per ton.
3zK .　　Take Chengdu to Guangzhou as an example, the freight rate is 17833.4 yuan (60 tons of shed cars), to reach the provincial circulation operators (Guangzhou region) in and out of the warehouse bag dry ingested about 60 yuan / ton.
3zK
3zK 3zK the above-mentioned wholesalers, tier 1 and secondary wholesalers are paid VAT on the basis of a general taxpayer (defined line is an annual sales of more than 800,000 yuan).
3zK .　　Suppose a retail store is small-scale taxpayer (annual sales of less than 800,000 yuan) and the average selling price is 3000 yuan/tonne when the market price is stable. According to the state taxation authority, for small-scale taxpayers, the tax is provisionally calculated on a summary basis, at a rate of 3 per cent. The specific calculation formula is: taxable tax amount , sales of 3%: then the retail store for each ton of fertilizer sold, the value-added tax payable is: 3000 x 3% .
3zK .　　If this 437.18 yuan of value-added tax, all added to the terminal retail price head, fertilizer "2012" will come? In fact, the market is not so terrible.
3zK .　　Reporters observed the fertilizer market in September, trading is light, downstream to wait-and-see-oriented. Analysis of the reasons, first, the downstream well-funded dealers in August when the policy came out has been adequate, into September without immediate procurement; It is expected that the release of market demand again may be in mid-to-late September, some downstream dealers will be appropriate replenishment.
3zK .　　October approach, coupled with the recent 2015-2016 fertilizer off-season commercial reserve enterprise tender information has been issued, up to 3.905 million tons, the winter storage market started in all areas. Because the value-added tax market on fertilizer attention earlier, hotter, there have been manufacturers have introduced a winter storage pre-receiving policy. Downstream dealers are also very concerned about whether the price of compound fertilizer in winter storage will be implemented at the current price increase.
3zK .　　It can not be ignored that at this stage, enterprises on the fertilizer price of about 50 yuan / ton of upward policy, mostly on the inventory of fertilizer on the basis of a 3% value-added tax. But so far, corporate inventories have been limited, and by October they will be emptied, and winter fertilizer will still be subject to a 13% vat rate. Therefore, from the cost point of view, compound fertilizer prices should be stronger or even some upward.
3zK .　　On September 17th, the Goods and Services Tax Office of the State Administration of Taxation of Guangdong Province responded to the question of "how to levy fertilizer value-added tax on dealers" in the southern rural newspaper, and clarified the specific method of calculating the value-added tax on fertilizer.
3zK .　　Incident Review
3zK early September, the Southern Rural News, Agricultural Treasures reporter received a number of guangdong (including Zhanjiang Xuwen, Zhuhai, Shaoguan Ongyuan, etc.) fertilizer dealers, retail stores consulting, said that the state tax ations of the country began to carry out related fertilizer value-added tax collection registration work, including fertilizer sales enterprises general taxpayer qualification registration, inventory inventory, invoice use and so on to investigate the bottom. As the industry has been talking about the re-emergence of fertilizer value-added tax, fertilizer value-added tax to retail stores to "open the door" rumors are endless.
3zK .　　To this end, the Southern Rural News reporter sent a letter to the Guangdong Provincial State Taxation Bureau to inquire about the relevant fertilizer value-added tax policy adjustment and other issues. On September 17th, the Goods and Services Tax Office of the State Administration of Taxation of Guangdong Province responded to the question of "how to levy fertilizer value-added tax on dealers" and clarified the specific method of calculating the value-added tax on fertilizer, namely:
3zK in accordance with the provisional regulations of the People's Republic of China on value-added tax and its implementing rules, the calculation of the value-added tax of fertilizer sales enterprises is calculated according to the following method:
3zK () The specific calculation formula is: taxable tax amount - current sales tax amount - current input tax amount, wherein, the sales tax amount is 13% sales.
3zK .　　(b) For small-scale taxpayers, the tax is calculated on a simple basis, at a rate of 3%. The formula for calculation is: taxable tax amount , sales, sales, 3%.
3zK .　　(3) In accordance with the relevant provisions of the Measures for the Administration of Regular Fixed-term Tax Collection of Individual Industrial and Commercial Households (State Administration of Taxation Order No. 16), individual industrial and commercial households with small production and operation scale that do not meet the standards for setting up account books under the Interim Measures for the Administration of individual industrial and commercial households may implement the management of regular fixed tax collection. Tax departments at all levels will comprehensively consider the business scale, business area, business content, industry characteristics, management level and other factors, in accordance with the law, scientific and reasonable approval of the taxable amount of individual industrial and commercial households.
3zK .　　(4) In accordance with the "Notice of the State Administration of Taxation of the Ministry of Finance on Further Support of the Vat and Sales Tax Policy of Small Microenterprises" (No. 71 of the Ministry of Finance and Taxation (2014), and the Notice of the State Administration of Taxation of the Ministry of Finance on the continued implementation of the VAT and sales tax policies for small micro-enterprises (Finance and Taxation (2015) No. 96), VAT taxpayers whose monthly sales shall not exceed 30,000 yuan (inclusive) shall be exempt from VAT.
3zK .　　At this point, the farmer son can finally say to everyone: to pay taxes!
3zK .　　So, from the factory factory, to terminal retail, taxes will go through a "journey"? Below and listen to the farmers and money gentleman to come!
3zK .　　According to China Fertilizer Network domestic compound fertilizer average price statistics in September, the current domestic 45% cl (15:15:15) compound fertilizer mainstream ex-factory price in 1950-2050 yuan / ton (around); Fertilizer mainstream factory price in 2080-2150 yuan / ton, 45% cl high phosphorus wheat fertilizer mainstream factory price in 2050-2150 yuan / ton;
3zK .　　Factory price
3zK to 45%s (15:15:15) compound fertilizer as an example, its factory price is 2380 yuan (including value-added tax), the total price of 60 tons of compound fertilizer is 60 x 2380 x 142800 yuan. According to the Notice on the Resumption of Vat Policy on Fertilizer Recovery, the VAT is changed from a vat exemption to a value-added tax, and the value-added tax calculated at 13% of the price is transferred to the fertilizer-inclusive sale price. Based on its ex-factory price (including 13% tax) 2380 yuan (ton price, the same below), its value-added tax sales item is 2380 /1.13 x 13% x 273.8 yuan. The ex-factory price excluding tax is 2380-273.8 and 2103.2 yuan.
3zK .　　Freight
3zK from August 17, China's railway freight will soon implement the new freight standards - from an average of 14.51 cents per ton per kilometer to 15.51 cents, and as a benchmark price, allowing appropriate up-floating, up-floating range of up to 10%.
3zK . 3zK Chengdu to Guangzhou: 17833.4 yuan (60 tons of sheds), because the transport costs include 7% VAT, so it can be used to deduct a portion of the input tax. The VAT pin is 17833.4/1.07 x 7% . . . 1166.67 yuan. The non-taxable shipping cost is 17833.4-1166.67 x 1666.73 yuan, or 33.86 yuan per ton.
3zK .　　Take Chengdu to Guangzhou as an example, the freight costs are 17833.4 yuan (60 tons of shed cars),