欢迎扫描下方二维码关注： 饲料生产企业生产销售单一大宗饲料、混合饲料、配合饲料、复合预混料、浓缩饲料，免征增值税，让我们来看看具体的政策规定 吧！ 小李，我听说隔壁村饲料厂生产销售的鱼粉饲料可以享受免征增值税政策，咱们厂生产销售的饲料可以享受吗？ 张 老板 可以的，咱们厂主要生产销售糠麸饲料，鱼粉和糠麸饲料都属于单一大宗饲料，按照政策，在国内流通环节是免征增值税的。 李会计 张 老板 这样啊，市面上饲料种类还挺多的，还有哪些类别的饲料产品可以享受免征增值税政策呢？ XIANGSHOUZHUTI 从事饲料生产销售的纳税人 YOUHUINEIRONG 饲料生产企业生产销售 单一大宗饲料 、混合饲料、配合饲料、复合预混料、浓缩饲料，免征增值税。 XIANGSHOUTIAOJIAN 1.单一大宗饲料。指以一种动物、植物、微生物或矿物质为来源的产品或其副产品。其范围包括糠麸、酒糟、鱼粉、草饲料、 饲料级磷酸氢钙 及 除豆粕以外的菜子粕、棉子粕、向日葵粕、花生粕等粕类产品。饲用鱼油是鱼粉生产过程中的副产品，主要用于水产养殖和肉鸡饲养，属于单一大 宗饲料。 2. 混合饲料 。指由两种以上单一大宗饲料、粮食、粮食副产品及饲料 ...

Group 1 - The article discusses the range of feed products that are exempt from value-added tax (VAT), including single bulk feed, mixed feed, compound feed, and concentrated feed [3][4]. - Specific products that qualify for VAT exemption include bran, distiller's grains, fish meal, various types of meal (excluding soybean meal), grass feed, feed-grade phosphorus, and others [3][4]. - Mineral trace element lick bricks and fish oil used in aquaculture and poultry feeding are also categorized as single bulk feed and are exempt from VAT [4]. Group 2 - Taxpayers engaged in both exempt and taxable feed sales must separately account for the sales of exempt and reduced tax items [5]. - If a taxpayer issues a special VAT invoice for exempt feed products, they will not be eligible for the VAT exemption and must pay the full VAT [5]. - The exemption code for feed products is 0001092202, which must be used in the VAT declaration forms for both general and small-scale taxpayers [5].