惠农“税费通”｜支持乡村振兴系列税费优惠政策（24）单一大宗饲料等在国内流通环节免征增值税

Core Viewpoint - The article discusses the exemption of value-added tax (VAT) for various types of feed products in China, highlighting the categories of feed that qualify for this exemption and the relevant policies governing it [2][3][4]. Summary by Categories Types of Feed Eligible for VAT Exemption - Single bulk feed, mixed feed, compound feed, premix feed, and concentrated feed are all exempt from VAT [4]. - Single bulk feed includes products derived from a single source such as bran, distiller's grains, fish meal, and various types of oilseed meals, excluding soybean meal [5]. Definitions of Feed Categories 1. Single Bulk Feed: Products derived from a single animal, plant, microorganism, or mineral source, including bran, fish meal, and certain oilseed meals [5]. 2. Mixed Feed: Composed of two or more single bulk feeds, grains, and feed additives, with a minimum of 95% of the total being single bulk feeds and grains [5]. 3. Compound Feed: Formulated to meet the nutritional needs of specific animals at different growth stages, excluding water [5]. 4. Premix Feed: A uniform mixture providing essential trace elements and vitamins required for animal growth, consisting of various components [5]. 5. Concentrated Feed: A mixture of protein, premix feed, and minerals [5]. Relevant Policies - The article references several official notifications regarding the VAT exemption for feed products, including the Ministry of Finance and the State Administration of Taxation's guidelines [6][9].