欢迎扫描下方二维码关注： 张老板 小李，最近我们超市的新鲜猪肉和鸡蛋销量不错，但这进货价老是有波动，你说咱卖新鲜猪肉和鸡蛋有没有啥增值税优惠政策呀？ 有的，从事农产品批发、零售的纳税人销售的部分鲜活肉蛋产品可以享受免征增值税的政策，像猪、牛、羊、鸡、鸭、鹅的鲜 肉、冷藏或者冷冻肉以及鸡蛋、鸭蛋、鹅蛋等都在政策范围内。 李会计 那可太好啦！这样能省不少成本呢！ 张老板 对从事农产品批发、零售的纳税人销售的部分鲜活肉蛋产品免征增值税。让我们来看看具体的政策规定吧！ 对从事农产品批发、零售的纳税人销售的部分鲜活肉蛋产品免征增值税。 XIANGSHOUTIAOJIAN 免征增值税的鲜活肉产品，是指猪、牛、羊、鸡、鸭、鹅及其整块或者分割的鲜肉、冷藏或者冷冻肉，内脏、头、尾、骨、蹄、翅、爪等组织。免 征增值税的鲜活蛋产品，是指鸡蛋、鸭蛋、鹅蛋，包括鲜蛋、冷藏蛋以及对其进行破壳分离的蛋液、蛋黄和蛋壳。 ZHENGCEYIJU 《财政部 国家税务总局关于免征部分鲜活肉蛋产品流通环节增值税政策的通知》（财税〔2012〕75号） 来源：国家税务总局烟台市税务局 国家税务总局烟台市莱山区税务局 国家税务总局烟台高新技术产业开发区税 ...

Group 1 - The article discusses tax incentives for the circulation of agricultural products, specifically the exemption of value-added tax (VAT) for certain fresh meat and egg products [1][2] - Fresh meat products eligible for VAT exemption include pork, beef, lamb, chicken, duck, and goose, as well as their various forms such as whole or cut meat, and by-products like organs and bones [1] - Fresh egg products eligible for VAT exemption include chicken eggs, duck eggs, and goose eggs, covering fresh, refrigerated eggs, and processed egg products [1] Group 2 - The article also highlights VAT exemptions for the circulation of vegetables, stating that wholesalers and retailers of vegetables are exempt from VAT [3][4] - Vegetables are defined to include various herbaceous and woody plants, as well as processed vegetables that have undergone specific treatments such as washing, cutting, and freezing [4] - The policy is based on the notification from the Ministry of Finance and the State Administration of Taxation regarding VAT exemptions for fresh meat, eggs, and vegetables [2][5]

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].

Core Viewpoint - The article discusses the tax exemption policies for meat and egg products, detailing the eligibility criteria and specific products that qualify for the exemption [2]. Group 1: Tax Exemption Eligibility - Merchants selling meat and egg products can be exempt from value-added tax (VAT) if they meet specific criteria, primarily being engaged in the wholesale or retail of agricultural products [2]. - Both small-scale taxpayers and general taxpayers can benefit from the tax exemption when selling eligible fresh meat and eggs [2]. - The exemption applies only to specific types of fresh meat and egg products, including whole or cut fresh meat from pigs, cattle, sheep, chickens, ducks, and geese, as well as fresh eggs from these birds [2]. Group 2: Invoice and Tax Deduction Regulations - Taxpayers purchasing eligible vegetables and fresh meat and egg products under the VAT exemption cannot use the invoices obtained for tax credit calculations [2]. - Taxpayers eligible for the exemption must issue ordinary VAT invoices, although they can choose to waive the exemption and issue special VAT invoices instead [2]. - If a taxpayer fails to accurately report the exempt sales amount on the VAT declaration form, they must adjust and correct the discrepancies in their tax filings [2].

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]