Fiscal 97 2015
The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government, cities under separate state planning, and the State Taxation Bureau of Xinjiang production and construction corps:
To address the issue of VAT on the recovery of VAT before the VAT on the value added tax, the Ministry of Finance and the State Administration of Taxation on the resumption of fertilizer on the resumption of the policy of VAT (90) No. 2015, added notice is as follows:
, since September 1, 2015 until the 30th of June 2016, fertilizer of value-added tax general taxpayer selling inventory, allowing selection in accordance with the simple method of tax in accordance with the 3% levy rate of value added tax.
Second, fertilizer belongs to cancel export tax refund (Exemption) of tax of goods, still according to the Ministry of Finance and the State Administration of Taxation on value-added tax and consumption tax policies for exported goods and services notice (Caishui [2012] No. 39) provisions, its export is regarded as a domestic value added tax. Export date, the export date of the export goods declaration (export tax rebate special) on the date of the export.
Export of fertilizers, the application of the provisions of this notice.
Three, the taxpayer shall be accounted for separately inventory fertilizer sales, not accounted for separately, shall not apply simple tax method.
Four, the stock of fertilizers referred to in this notice is that the taxpayer has produced or purchased 31 of the not yet sold chemical fertilizers before August 2015.
Third, "the Ministry of Finance and the State Administration of Taxation on the farmers professional cooperatives of the relevant tax policy notice" (five) 81 (2008) on the "chemical fertilizer" provisions since September 1, 2015 to stop the implementation.
Ministry of finance, the State Administration of Taxation
August 28, 2015