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湖北省税务局根据《中华人民共和国增值税暂行条例》和《实施细则》的有关规定,结合该省实际,制定了《增值税免税农业产品具体范围》(试行),自1994年1月1日起执行。 1.种植业免税产品 (1)粮食作物。包括稻谷、大米、大麦、小麦、麦粉、豆类、禾秆、粗壳及杂粮。(2)棉花。包括籽棉、皮棉、棉籽、棉壳及棉秆。(3)油料。包括油菜籽、花生、芝麻、胡麻籽、向日葵籽和其它油料。(4)麻类。包括黄红麻、苎麻、大麻、亚麻
Hubei Provincial Inland Revenue Department formulated the “Specific Scope of Exemption of Value-added Tax Agricultural Products” (Trial Implementation) in accordance with the relevant provisions of the Provisional Regulations of the People’s Republic of China on Value-added Tax and the Detailed Rules for Implementation, combining with the reality of the province. Since January 1, 1994 From the implementation. 1. Planting duty-free products (1) food crops. Including rice, rice, barley, wheat, wheat flour, beans, straw, shell and miscellaneous grains. (2) Cotton. Including seed cotton, lint, cottonseed, cotton shell and cotton stalk. (3) Oil. Includes rapeseed, peanuts, sesame, flaxseed, sunflower seeds and other oils. (4) Bast. Including yellow kenaf, ramie, marijuana, linen