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2010年8月19日国家税务总局公告2010年第9号为统一政策,公平税负,现将干姜、姜黄增值税适用税率问题公告如下:干姜、姜黄属于《财政部国家税务总局关于印发〈农业产品征税范围注释〉的通知》(财税字[1995]52号)中农业产品的范围,根据《财政部国家税务总局关于部分货物适用增值税低税率和简易办法征收增值税政策的通知》(财税[2009]9号)规定,其增值税适用税率为13%。
August 19, 2010 Notice of the State Administration of Taxation No. 9 of 2010 Uniform policies and a fair tax burden are hereby announced as follows: Dried ginger and turmeric belong to the Circular of the State Administration of Taxation on Printing and Distributing According to the Circular of the Ministry of Finance and the State Administration of Taxation on the Collection of Value-added Tax Policies at Low Tax Rates Applicable to Value-Added Taxes on Certain Goods and Simple Methods of Issuing the Notice on the Scope of Agricultural Products Tax Notes (Cai Shui Zi [1995] No. 52) (Caishui [2009] No. 9) stipulates that the applicable tax rate of value-added tax is 13%.