一问一答 | 月饼里“藏”着哪些税收知识？

Group 1 - The article discusses the tax implications for businesses, particularly in the context of value-added tax (VAT) related to the production and distribution of mooncakes [2][3][4]. - It highlights that both self-produced and purchased mooncakes given away for free to customers are considered as sales and thus subject to VAT [3]. - The article outlines the VAT deduction rules for agricultural products used in mooncake production, specifying a 10% deduction rate for inputs used to produce mooncakes subject to a 13% VAT rate [4]. Group 2 - Small-scale VAT taxpayers engaged in mooncake processing can benefit from a reduced VAT rate of 1% or be exempt from VAT altogether [5]. - The policy allowing these VAT benefits is set to remain in effect until December 31, 2027 [6].