【政策解读】鲜活肉蛋产品流通环节免征增值税政策解读

Core Viewpoint - The article discusses the tax exemption policies for meat and egg products, detailing the eligibility criteria and specific products that qualify for the exemption [2]. Group 1: Tax Exemption Eligibility - Merchants selling meat and egg products can be exempt from value-added tax (VAT) if they meet specific criteria, primarily being engaged in the wholesale or retail of agricultural products [2]. - Both small-scale taxpayers and general taxpayers can benefit from the tax exemption when selling eligible fresh meat and eggs [2]. - The exemption applies only to specific types of fresh meat and egg products, including whole or cut fresh meat from pigs, cattle, sheep, chickens, ducks, and geese, as well as fresh eggs from these birds [2]. Group 2: Invoice and Tax Deduction Regulations - Taxpayers purchasing eligible vegetables and fresh meat and egg products under the VAT exemption cannot use the invoices obtained for tax credit calculations [2]. - Taxpayers eligible for the exemption must issue ordinary VAT invoices, although they can choose to waive the exemption and issue special VAT invoices instead [2]. - If a taxpayer fails to accurately report the exempt sales amount on the VAT declaration form, they must adjust and correct the discrepancies in their tax filings [2].