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申报辅导第一课 | 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· 2025-06-20 01:18
Core Viewpoint - The article discusses the tax exemption policy for fresh meat and egg products in China, detailing the eligibility criteria and specific products that qualify for the exemption [6][9]. Group 1: Eligibility Criteria - Only taxpayers engaged in the wholesale and retail of agricultural products are eligible for the tax exemption [3]. - The exemption applies specifically to fresh meat and egg products listed in the regulations, including whole or cut fresh meat, refrigerated or frozen meat, and various types of eggs [6]. Group 2: Tax Exemption Conditions - The exemption is limited to the specified categories of fresh meat and eggs, which include pork, beef, lamb, chicken, duck, and goose, as well as their respective processed forms [6]. - Businesses must separately account for exempt meat and egg products versus taxable goods; failure to do so will disqualify them from the exemption [9]. Group 3: Compliance and Reporting - Businesses must adhere to five key compliance rules to maintain eligibility for the tax exemption, including proper accounting, avoiding sales of non-qualifying products, and ensuring accurate invoicing [9]. - The article provides guidance on how to fill out the VAT declaration form, emphasizing the need to report exempt sales accurately [10].