农产品批发零售
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我们店是卖新鲜猪肉和鸡蛋的,听说能免增值税,那我报税的时候具体该怎么申报呢?
蓝色柳林财税室· 2025-09-13 13:52
Policy Basis - The article discusses the policy regarding the exemption of value-added tax (VAT) for certain fresh meat and egg products as outlined in the notice from the Ministry of Finance and the State Administration of Taxation [7][8]. Eligible Entities - The beneficiaries of this policy are taxpayers engaged in the wholesale and retail of agricultural products [8]. - Both small-scale taxpayers and general taxpayers can enjoy the VAT exemption for qualifying fresh meat and egg products [9][10]. Exempt Products - The exempt fresh meat products include pork, beef, lamb, chicken, duck, and goose, as well as their whole or cut pieces, refrigerated or frozen meat, and various organ parts [10]. - The exempt fresh egg products include chicken eggs, duck eggs, and goose eggs, including fresh eggs, refrigerated eggs, and processed egg products like egg liquid and yolk [10]. Accounting and Reporting - Taxpayers selling both exempt fresh meat and egg products and other taxable goods must separately account for the sales of these products to qualify for the exemption [9]. - Taxpayers must accurately fill out the VAT declaration forms, particularly the "exempt sales amount" section, to avoid issues [17][18]. Documentation Requirements - Taxpayers are required to retain documentation such as invoices, purchase contracts, and transaction records for tax audits, ensuring completeness and logical consistency [20].
上周菠菜花菜 批零价格皆涨
Mei Ri Shang Bao· 2025-08-13 22:59
Group 1 - The trading volume of pork (including live pigs) and vegetables slightly decreased, while the trading volume of aquatic products increased during the period from August 4 to August 10 [1] - The average daily trading volume of pork was 8,754 heads (671.39 tons), a decrease of 0.6% compared to the previous week, with an average wholesale price of 19.12 yuan/kg, down 0.42% [1] - The average daily trading volume of vegetables was 3,744.43 tons, a decrease of 4.6%, with 17 vegetable varieties showing 9 price increases and 8 decreases, resulting in an overall average price of 3.95 yuan/kg, an increase of 3.95% [1] Group 2 - The total wholesale trading volume of aquatic products was 3,241.30 tons, with an average daily trading volume of 463.04 tons, an increase of 7.33% compared to the previous week, and an overall average price of 45.27 yuan/kg, up 5.67% [2] - The wholesale prices of silver pomfret and small yellow croaker saw significant increases, with silver pomfret priced at 71.43 yuan/kg (up 26.9%) and small yellow croaker at 68.86 yuan/kg (up 10.05%) [2] - The retail prices of aquatic products also increased, with small yellow croaker at 43.17 yuan/kg (up 5.81%) and grass carp at 27.8 yuan/kg (up 4.83%) [2]
广西崇左市市场监督管理局食品安全“你点我检”抽检信息通告(2025年第4期)
Zhong Guo Zhi Liang Xin Wen Wang· 2025-08-13 07:40
Summary of Key Points - The core message of the announcement is the results of food safety inspections conducted by the Chongzuo Market Supervision Administration, revealing that out of 817 food samples tested, 777 were compliant while 40 were found to be non-compliant [2][3]. Group 1: Inspection Results - A total of 817 food samples were randomly selected for inspection, with 777 passing and 40 failing the safety standards [2]. - The categories of food tested included edible agricultural products, starch and starch products, pastries, and grain processing products [2]. Group 2: Follow-up Actions - The Chongzuo Market Supervision Administration has mandated local regulatory bodies to take legal action against the producers of non-compliant products, including recalling and removing these products from shelves [3]. - Consumers are advised to purchase food from reliable sources and to check packaging for compliance with safety regulations, including production dates and ingredient lists [3]. Group 3: Consumer Guidance - Consumers are encouraged to report any non-compliant products they encounter and to participate actively in food safety supervision [3].
部分鲜活肉蛋产品流通环节免征增值税政策
蓝色柳林财税室· 2025-08-07 15:47
Core Viewpoint - The article discusses the tax exemption policy for certain fresh meat and egg products in the circulation link, aimed at promoting agricultural development through tax incentives [2]. Policy Details - Since October 1, 2012, certain fresh meat and egg products in the circulation link are exempt from value-added tax (VAT) [4]. - The policy is based on the notification from the Ministry of Finance and the State Administration of Taxation regarding the VAT exemption for specific fresh meat and egg products [6]. Eligibility Criteria - Taxpayers must be engaged in the wholesale and retail of agricultural products to qualify for the exemption [6]. - The exempt products include fresh meat from pigs, cattle, sheep, chickens, ducks, and geese, as well as fresh eggs from chickens, ducks, and geese [7]. - The policy excludes products from endangered species as defined by the Wildlife Protection Law of the People's Republic of China [7]. Accounting Requirements - Taxpayers selling both exempt fresh meat and egg products and other taxable goods must separately account for the sales of these products to enjoy the VAT exemption [7]. Application Process - Taxpayers eligible for the VAT exemption must fill out the relevant sections of the VAT tax return form during the tax declaration process and retain supporting documents for verification [8]. Compliance Challenges - There are specific compliance challenges highlighted, such as incorrect classification of products that do not meet the exemption criteria, which could lead to risks of non-compliance [10][11].
截至7月17日,淄博“菜篮子”批发价格指数112.03,环比上周下跌0.08%
Zhong Guo Fa Zhan Wang· 2025-07-21 04:21
Group 1: Agricultural Products Price Index - The wholesale and retail price indices for agricultural products in Zibo have shown a decline, particularly in vegetable categories [1][2][3] - The average wholesale price of potatoes is 0.95 yuan per jin, remaining stable compared to last week, while retail prices have decreased by 0.11 yuan per jin, a drop of 6.36% [1] - The average wholesale price of celery is 0.90 yuan per jin, down 10% from last week, while retail prices remain unchanged [1] - The average wholesale price of cucumbers is 2.00 yuan per jin, down 9.09%, and retail prices decreased by 3.85% [2] - The average wholesale price of eggplants increased by 12.50% to 0.90 yuan per jin, driven by high demand in the catering industry [2] - The average wholesale price of pears is 3.25 yuan per jin, up 1.88%, due to a decrease in supply from new season crops [3] - Overall, the supply of fruits and vegetables in Zibo is adequate, with price fluctuations remaining within a normal range [3] Group 2: Chemical Products Price Index - The Zibo chemical products price index is at 718.40, down 0.84 from the previous period, primarily due to fluctuating international oil prices and seasonal demand decline [4] - The basic chemical products price index averages 703.99, down 1.69, reflecting a bearish market influenced by inventory pressures [4] - The plastic products price index averages 749.61, showing a slight increase, but demand remains weak due to seasonal factors [4][5] - The rubber products price index averages 539.62, initially rising but later declining due to market pressures from supply and demand dynamics [5] Group 3: New Materials Price Index - The Zibo new materials price index averages 812.20, down 8.85 from the previous period, influenced by declining raw material prices and ample supply [6] - The PC price index is at 769.82, down 4.20, due to cost pressures and active selling from suppliers [6] - The PA price index is at 670.60, down 8.85, reflecting slow demand and sufficient market supply [6] - The PET bottle price index is at 896.91, down 2.11, driven by weak market sentiment despite low industry operating levels [6] Group 4: Natural Gas Price Index - The average price of LNG in Zibo is 4634 yuan per ton, up 90 yuan from last week, reflecting a 1.98% decrease [7] - The increase in LNG prices is supported by lower inventory levels and rising downstream demand, while pipeline natural gas prices remain unchanged [7] Group 5: Cement Price Index - The average price of bagged PC42.5 cement in Zibo is 270 yuan per ton, with various other cement types showing stable prices [8] - The cement price indices for different types remain unchanged, indicating a stable market environment [8]
江苏省淮安市清江浦区2025年度食用农产品监督抽检信息公示(第二期)
Zhong Guo Zhi Liang Xin Wen Wang· 2025-07-01 06:21
Core Viewpoint - The article discusses the results of food safety inspections conducted in the Qingjiangpu District, highlighting the number of batches tested and the compliance rates of edible agricultural products [3][4]. Summary by Relevant Sections Inspection Results - A total of 60 batches of edible agricultural products were tested in the Qingjiangpu District, with 8 batches found to be non-compliant, resulting in a non-compliance rate of approximately 13.33% [3][4]. - The local market supervision authority has mandated that businesses identify the distribution of non-compliant products, recall them, and analyze the causes for non-compliance [3]. Specific Non-Compliant Products - The non-compliant products included various fruits and vegetables such as ginger, bananas, mangoes, pears, and others, with specific details on the testing dates and locations provided [4][5][6]. - The inspection results indicate that several vendors, including those at local markets, had products that did not meet safety standards, prompting further investigation and corrective actions [4][5][6]. Compliance Actions - The Qingjiangpu District Market Supervision Administration has taken steps to ensure that non-compliant products are recalled and that businesses are held accountable for their compliance with food safety regulations [3][4].
*ST佳沃: 关于公司与控股股东全资子公司签署《委托经营管理协议之补充协议》暨关联交易的公告
Zheng Quan Zhi Xing· 2025-05-30 15:17
Group 1 - The company is transferring 100% equity of Beijing Jiawo Zhencheng Technology Co., Ltd. to its controlling shareholder's wholly-owned subsidiary, Jiawo Pinxian (Beijing) Enterprise Management Co., Ltd. [2][3] - The transaction is classified as a related party transaction due to Jiawo Pinxian being a wholly-owned subsidiary of Jiawo Group, which holds 46.08% of the company's shares [3][4] - The decision-making process for the transaction involved multiple board meetings, with independent directors voting in favor of the agreement [3][6] Group 2 - The transaction does not constitute a major asset restructuring as defined by relevant regulations and does not require approval from authorities [4] - The pricing policy for the transaction is based on market standards and mutual agreement, ensuring no harm to the interests of the company or its shareholders [5] - The purpose of the transaction is to implement commitments made by Jiawo Group to avoid competition, which is expected to benefit the company and its shareholders [5][6] Group 3 - Since January 1, 2025, the company has engaged in related transactions totaling 311,100 RMB with Jiawo Group and its subsidiaries, with a loan balance of 6.242 billion RMB [6] - Independent directors unanimously agreed that the proposed supplementary agreement aligns with legal regulations and protects the interests of the company and its shareholders [6]