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VAT recovery on fertilizer policy notice
Time:2017-09-19 Hit:103
  

Provinces, autonomous regions , municipalities, separately listed cities (bureaus ) , State Administration of Taxation , General Administration of Customs Guangdong Branch , directly under the Customs , the Financial Bureau of Xinjiang Production and Construction Corps :

In order to optimize the structure of agricultural production inputs , promoting sustainable agricultural development , the State Council approved the fertilizer value-added tax preferential policies to stop execution . Now on the policy clarified as follows :

As from September 1, 2015 , for the sale and import of fertilizers taxpayers unified tax rate of 13% levy domestic sectors and import VAT. Potash VAT refunded policy and stop execution .

       Second, the specific range of fertilizers , still performed in accordance with " the State Administration of Taxation on the issuance of" value-added part of the scope of taxation of goods comment "notice" ( Guo Shui Fa [ 1993] No. 151 ) regulations. Import VAT recovery fertilizers of heading in the annex.

  Import VAT fertilizer tariff recovery Tax number

serial number

Tax number

Name of chemical fertilizer

1

28342110

Fertilizer grade potassium nitrate

2

31042090

Other potassium chloride

3

31043000

Potassium sulphate

4

31052000

Fertilizers containing nitrogen, phosphorus and potassium fertilizer three elements

5

31053000

ammonium dibasic phosphate

6

31056000

Phosphorus fertilizer , potassium fertilizer two elements