Zero tax rate on value added tax of rice, wheat and corn

Introduction: it is understood that with the approval of the State Council, China has implemented a zero tax rate on the value-added tax on rice, wheat and corn exports Recently, the Ministry of Finance and the State Administration of Taxation issued a special circular on this issue The circular makes clear the scope of commodities and tax code of rice, wheat and corn with zero VAT rate, and the specific export tax rebate rate will be issued separately after adjustment by the State Administration of taxation For the export of the above-mentioned goods with zero tax rate, the output tax shall be exempted at the time of export, and the refundable tax shall be calculated according to the following formula: the refundable tax = the tax price of export goods × 13%, the tax price of export goods = the purchase price of the batch of export goods calculated and determined according to the enterprise cost accounting method, and the specific tax price shall be calculated and calculated by the tax authority in charge of export tax refund in the host of the export enterprise according to the enterprise cost Method calculation and determination According to the notice, an enterprise without the right to import and export business entrusts a foreign trade enterprise to export the above-mentioned goods on its behalf shall, prior to the occurrence of the first entrusted export business, apply to the competent tax authority for the registration of export tax refund with the relevant documents such as the agreement on export agency When applying for tax refund, the export enterprise shall provide corresponding certificates (omitted).