进口种子种源

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惠农“税费通”|支持乡村振兴系列税费优惠政策(22)进口种子种源免征进口环节增值税
蓝色柳林财税室· 2025-09-30 09:44
欢迎扫描下方二维码关注: 村民 A 老张,今年打算种点啥?试试这个进口番茄种子?抗病性强、产量还高! 进口的啊?从国外运过来光税就得加不少钱吧?到时候这成本还不是转嫁到我们头上? 村民 B 这你就不知道了吧,现在进口种子种源免征进口环节增值税。 村民 A 哦?那所有的进口种子都能免吗? 是对符合《进口种子种源免征增值税商品清单》的进口种子种源免征进口环节增值税,让我们来看看具体的政策规定吧! XIANGSHOUZHUTI 进口种子种源的增值税纳税人 YOUHUINEIRONG 自2021年1月1日至2025年12月31日,对符合《进口种子种源免征增值税商品清单》的进口种子种源免征进口环节增值税。 XIANGSHOUTIAOJIAN 1.纳税人进口《进口种子种源免征增值税商品清单》内的种子种源范围。《进口种子种源免征增值税商品清单》由农业农村部会同财政部、海关总 署、税务总局、林草局另行制定印发,并根据农林业发展情况动态调整。 2.第一批印发的《进口种子种源免征增值税商品清单》自2021年1月1日起实施,至该清单印发之日后30日内已征应免税款,准予退还。以后批次印 发的清单,自印发之日后第20日起实施。 ZHE ...
一图了解促进农产品流通税收优惠政策
蓝色柳林财税室· 2025-07-16 08:48
Core Viewpoint - The article discusses various tax incentive policies aimed at promoting agricultural product circulation and supporting rural revitalization efforts. Group 1: Tax Incentives for Vegetable Circulation - Tax exemption for value-added tax (VAT) on the sale of vegetables by wholesalers and retailers [1] - Definition of vegetables includes various edible plants and processed forms [2] - Policy basis is established by the Ministry of Finance and the State Administration of Taxation [3] Group 2: Tax Incentives for Fresh Meat and Egg Products - Tax exemption for VAT on the sale of certain fresh meat and egg products by wholesalers and retailers [5] - Definition of eligible fresh meat includes various types of livestock and poultry [6] - Policy basis is established by the Ministry of Finance and the State Administration of Taxation [7] Group 3: Tax Exemption for Agricultural Markets - Exemption from property tax and urban land use tax for agricultural wholesale markets and farmers' markets from January 1, 2019, to December 31, 2027 [8] - The exemption applies to properties and land used specifically for agricultural product operations [9] - Policy basis includes multiple notifications from the Ministry of Finance and the State Administration of Taxation [11] Group 4: Tax Exemption for Imported Seed Sources - Exemption from VAT on imported seed sources from January 1, 2021, to December 31, 2025, for qualifying products [12]