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财政部与国家税务总局7月下发了《关于农民专业合作社有关税收政策的通知》,规定为农民专业合作社减免税负,自2008年7月1日施行。这四项减免税政策是:①对农民专业合作社销售本社成员生产的农业产品,视同农业生产者销售自产农业产品免征增值税。②增值税一般纳税人从农民专业合作社购进的免税农业产品,可按13%的扣除率计算抵扣增值税进
Since July, 2008, the Ministry of Finance and the State Administration of Taxation have issued the Circular on the Taxation Policy Concerning Peasants ’Professional Cooperatives, which provides for tax relief for farmers’ specialized cooperatives, which came into force on July 1, 2008. These four tax relief policies are: (1) Farmers’ professional cooperatives selling agricultural products produced by members of CCS are treated as agricultural producers who are exempt from VAT on the sale of their own agricultural products. (2) Value-added tax The tax-exempt agricultural products purchased by the general taxpayers from farmers’ specialized cooperatives may be calculated at a deduction rate of 13%