Question 1: Are fruits considered agricultural products? The so-called agricultural products refer to primary products derived from agriculture, that is, plants, animals, microorganisms and their products obtained in agricultural activities. Of course fruits are agricultural products, haven’t you heard of fruit farmers? Fruits are plant fruits obtained by farmers during agricultural activities.

Question 2: Do agricultural and sideline products include vegetables and fruits? They include eggs, milk, skin, meat, fruits and vegetables.

Question 3: What are the tax-free agricultural products? 1. Self-produced agricultural products sold by agricultural producers are exempt from value-added tax.

2. "Self-produced agricultural products sold by agricultural producers" refers to self-produced agricultural products listed in the annotation sold by units and individuals directly engaged in planting, harvesting, and animal feed and fishing; The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products purchased by units and individuals after production and processing, which are still listed in the tax law annotations, are not within the scope of tax exemption and shall be levied value-added tax at the prescribed rate. .

3. Wholesale and retail seeds, seedlings, fertilizers, pesticides, and agricultural machinery are exempt from value-added tax.

In accordance with the provisions of the "Interim Regulations of the People's Republic of China on Value-Added Tax" and its implementation rules, primary agricultural products produced and sold by units and individuals engaged in agricultural production are exempt from value-added tax.

In this regulation, agriculture refers to planting, breeding, forestry, animal husbandry, and aquatic products; engaging in agricultural production means directly engaging in agricultural planting, harvesting, raising, fishing, etc.; self-produced and sold It is an act of producing by yourself and using it for your own sales. Agricultural products that are purchased, produced, processed and sold are not exempt from tax exemption. At the same time, special attention needs to be paid to the fact that tax-free agricultural products must be primary agricultural products, that is, agricultural products made through simple drying, pickling, slicing and other rough methods.

Question 4: Are apples, peaches, chestnuts, and grapes agricultural products? Agricultural products refer to the primary products of various plants and animals produced in planting, breeding, forestry, animal husbandry, and aquaculture. Edible agricultural products refer to food raw materials obtained by cultivating and harvesting crops on land. They also include products obtained through soilless cultivation developed in recent years, such as cereals, beans, potatoes, vegetables and fruits. Livestock, poultry and bee products refer to food raw materials obtained from various animals artificially raised and raised on land, including livestock and poultry meat, dairy, eggs and honey products. Aquatic products refer to products caught in rivers, lakes, and seas and products cultured in artificial water, including fish, crabs, shells, and algae.

What you mentioned are all agricultural products

Question 5: Goods with a VAT rate of 13, including agricultural products, should vegetables and fruits be charged at 13? 5 points Notice of the Ministry of Finance and the State Administration of Taxation on the issuance of the "Notes on the Taxation Scope of Agricultural Products" (Caishuizi [1995] No. 52, the full text is valid):

Notes on the Taxation Scope of Agricultural Products Agricultural products refer to planting Various plant and animal primary products produced by agriculture, aquaculture, forestry, animal husbandry and aquaculture. The scope of taxation on agricultural products includes: 1. Plants Plants include primary products of various plants grown artificially and naturally. The specific scope of taxation is: (1) Grain Grain refers to the general term for the fruits of various staple food plants. The scope of taxation on this product includes wheat, rice, corn, sorghum, millet and other miscellaneous grains (such as: barley, oats, etc.), as well as grains processed by grinding, shelling and other processes (such as: flour, rice, cornmeal, slag, etc.). Cut noodles, dumpling wrappers, wonton wrappers, dough wrappers, rice noodles and other grain replicas are also subject to taxation on this product. Quick-frozen foods, instant noodles, non-staple foods and various cooked foods processed from grains are not subject to taxation on this product. (2) Vegetables Vegetables refer to the general name of herbs and woody plants that can be used as non-staple food. The taxable scope of this product includes various vegetables, fungi and a few woody plants that can be used as non-staple food.

Vegetables processed through drying, refrigeration, freezing, packaging, dehydration and other processes, such as pickles, pickles, pickles and salted vegetables, also fall within the scope of taxation on this product. Various canned vegetables (canned food refers to various foods packaged in metal cans, glass bottles and other materials and sealed by exhaust. The same below) are not subject to taxation on this product. (2) Tobacco leaves Tobacco leaves refer to the leaves of various tobaccos and simply processed leaves. The tax scope of this product includes sun-cured tobacco leaves, dried tobacco leaves and first-cured tobacco leaves. 1. Drying tobacco leaves. It refers to tobacco leaves dried in the open air using solar energy. 2. Dry tobacco leaves. It refers to tobacco leaves that are naturally dried in the drying room. 3. First examination of tobacco leaves. It refers to tobacco leaves cured directly by tobacco growers. Excludes recured tobacco leaves cured by professional recured factories. (4) Tea Tea refers to the fresh leaves and buds (i.e. tea greens) picked from the tea tree, as well as the tea initially made through processes such as drying, kneading, fermentation, and drying. The taxable scope of this product includes various types of tea (such as red tea, green tea, oolong tea, white tea, black tea, etc.). Refined tea, tea for border sales, tea and tea drinks mixed with various drugs are not subject to taxation on this product. (5) Horticulture plants Horticulture plants refer to edible fruits, such as fruits, dried fruits (such as dried lychees, dried longans, raisins, etc.), dried fruits, nuts, and fruit melons (such as melons, watermelons, cantaloupe, etc.), As well as pepper, Sichuan peppercorns, aniseed, coffee beans, etc. Horticultural plants that have been processed through freezing, refrigeration, packaging and other processes are also subject to taxation on this product. Various canned fruits, preserved fruits, candied fruits, fried kernels and nuts, and ground horticultural plants (such as pepper, pepper powder, etc.) are not subject to taxation on this product. (6) Medicinal plants Medicinal plants refer to the roots, stems, bark, leaves, flowers, fruits, etc. of various plants used as raw materials for traditional Chinese medicine. Chinese herbal medicine pieces such as slices, shreds, blocks, and segments processed from the above medicinal plants also fall within the scope of taxation on this product. Chinese patent medicines do not fall within the scope of taxation on this product. (7) Oil plants Oil plants refer to primary products such as roots, stems, leaves, fruits, flowers or germ tissues of various plants that are mainly used to extract oil, such as rapeseed (including mustard seeds), peanuts, soybeans, sunflower seeds, and castorum. Pockmarked seeds, sesame seeds, flax seeds, tea seeds, tung seeds, olive kernels, palm kernels, cotton seeds, etc. Aromatic oil plants that extract aromatic oil also fall within the scope of taxation on this product. (8) Fiber plant fiber plants refer to plants whose fibers are used as raw materials for textiles, papermaking or ropes, such as cotton (including seed cotton, lint, and wadding), hemp, jute, kenaf, ramie, ramie, flax, apocynum, Abaca, sisal, etc. Cotton linters and linen fibers that have been degummed and dried (washed) are also subject to taxation on this product. (9) Sugar plants Sugar plants refer to various plants mainly used for sugar production, such as sugar cane, sugar beet, etc. (10) Forestry products Forestry products refer to trees, shrubs and bamboo plants, as well as natural resin and natural rubber. The tax scope of forestry products includes: 1. Logs. It refers to removing the branches, buds, tips or skins of felled trees...gt;gt;

Question 6: Are fruits considered agricultural products? Belongs to.

Question 7: Is sugar cane a fruit or an agricultural product? Sugar cane is both an agricultural product and a fruit, and agricultural products include fruits.

Agricultural products refer to primary products derived from agriculture, that is, plants, animals, microorganisms and their products obtained in agricultural activities. The state stipulates that primary agricultural products refer to planting, animal husbandry, and fishery products. Packaging of agricultural products

Does not include processed products of this type. Including:

1. Tobacco leaves. It is a product made from the leaves of various tobaccos. Due to different processing methods, it is divided into sun-cured tobacco leaves, air-cured tobacco leaves and flue-cured tobacco leaves. Sun-cured tobacco leaves refer to tobacco leaves that are dried in the open air using solar energy; air-cured tobacco leaves refer to tobacco leaves that are naturally dried in a drying room; flue-cured tobacco leaves (except re-cured tobacco leaves) refer to tobacco leaves that are baked in a curing room.

2. Maocha. It refers to the tea that is initially made from the fresh leaves and buds (i.e. tea greens) picked from the tea tree, which are dried, kneaded, fermented, and dried.

3. Edible fungi.

It refers to naturally grown and artificially cultivated edible fungi, including fresh goods, dry goods, and fresh goods and dry goods that agricultural producers use the products they grow and pick to continue simple preservation, drying, and packaging.

4. Melons, fruits and vegetables. Refers to naturally grown and artificially cultivated melons, fruits and vegetables, including melons, dried fruits and pickled products that are continuously and simply processed by agricultural producers using the products they grow and pick (except for candied fruits made from melons, fruits and vegetables) ). 5. Flowers and seedlings. It refers to flowers and seedlings that grow naturally or are artificially cultivated and maintained in a natural growth state. 6. Reimbursement of materials. It refers to medicinal materials grown naturally and cultivated artificially. It does not include processed products processed by Chinese herbal medicines or Chinese patent medicine manufacturers through cutting, frying, roasting, roasting, fumigation, steaming, packaging and other processes.