State Tax Bureau in Chongqing pilot announcement on the part of industry input VAT deduction approved uniform standards of agricultural products
Chongqing City State Administration of Taxation Notice 2012 No. 2
According to "Ministry of Finance and State Administration of Taxation to the regulations on the part of the agricultural industry pilot input VAT deduction approved of the way" (Cai Shui [2012] 38), now the "Chongqing part of the agricultural industry a unified standard deduction," to be published, since July 1, 2012 into effect.
Special announcement.
August 2, 2012
Chongqing part of the agricultural industry a unified standard deduction
First, dairy products
|
The standard deduction
product type
|
Raw milk consumption quantity (tons)
|
|
The following 0.1 t (per tonne)
|
0.041
|
|
0.1 to 0.2 ton (ton)
|
0.146
|
|
0.2-0.3 ton (ton)
|
0.300
|
|
0.3 to 0.4 t (ton)
|
0.369
|
|
0.4-0.5 ton (ton)
|
0.441
|
|
0.5 to 0.6 ton (ton)
|
0.701
|
|
0.6 to 0.7 t (per tonne)
|
0.739
|
|
0.7 to 0.8 t (per tonne)
|
0.859
|
|
0.8 to 0.9 t (per tonne)
|
1.023
|
|
0.9 to 1.0 t (per tonne)
|
1.133
|
|
1.0 to 1.1 t (ton)
|
1.206
|
|
1.1 to 1.2 t (ton)
|
1.276
|
|
1.2 to 1.3 t (ton)
|
No
|
|
1.3 to 1.4 t (per tonne)
|
1.510
|
Description:
1. Product types are classified according to the original amount added dairy products (including milk).
2. The actual calculation of the current enterprise raw milk deductible input tax in accordance with the following formula:
(1) Current consumption of raw milk sales profit = number of products Number of raw milk consumption ×
(2) Current deductible amount consumed raw milk raw milk consumed period = Number - when
Cost of sales of milk powder consumption of carry-over
Among them, the current cost of the sales of milk consumption, accounting recommended number of auxiliary subjects were accounting, the corresponding cost of sales carried forward of milk, milk powder accounted for carry-over amount.
(3) Current input tax deductible raw milk deductible period = number of raw milk raw milk consumption × × average unit price for later deduction rate ÷ (1 + deduction rate)
4. For pasteurized milk and UHT milk, using a unified national standard deduction, in accordance with the above calculation method.
Second, wine and alcohol
(A) beer
The number of rice beer consumption of 55 kg / one thousand liters.
(B) production of a single grain liquor
|
The standard deduction
product type
|
The number of agricultural consumption (tons)
|
|
|
60 degrees (ton)
|
Sorghum
|
2.42
|
|
57 degrees (per ton)
|
Sorghum
|
2.28
|
(C) two kinds of food production liquor
|
The standard deduction
product type
|
The number of agricultural consumption (tons)
|
|
|
60 degrees (ton)
|
Rice
|
1.8963
|
|
Buckwheat
|
1.8703
|
|
(D) three liquor food production
|
The standard deduction
product type
|
The number of agricultural consumption (tons)
|
|
|
38 degrees (ton)
|
Rice
|
0.006
|
|
wheat
|
0.003
|
|
|
Sorghum
|
1.247
|
|
|
50 degrees (ton)
|
Rice
|
0.008
|
|
wheat
|
0.005
|
|
|
Sorghum
|
1.678
|
|
|
53 degrees (per ton)
|
Rice
|
0.009
|
|
wheat
|
0.005
|
|
|
Sorghum
|
1.790
|
|
|
60 degrees (ton)
|
Rice
|
0.010
|
|
wheat
|
0.006
|
|
|
Sorghum
|
2.061
|
|
|
68 degrees (per ton)
|
Rice
|
0.013
|
|
wheat
|
0.007
|
|
|
Sorghum
|
2.384
|
|
(E) five grain production of liquor
|
The standard deduction
product type
|
The number of agricultural consumption (tons)
|
|
|
38 degrees (ton)
|
Rice
|
0.28
|
|
corn
|
0.06
|
|
|
wheat
|
0.86
|
|
|
Glutinous rice
|
0.09
|
|
|
Sorghum
|
0.78
|
|
|
45 degrees (ton)
|
Rice
|
0.34
|
|
corn
|
0.07
|
|
|
wheat
|
1.03
|
|
|
Glutinous rice
|
0.11
|
|
|
Sorghum
|
0.94
|
|
|
52 degrees (ton)
|
Rice
|
0.40
|
|
corn
|
0.09
|
|
|
wheat
|
1.21
|
|
|
Glutinous rice
|
0.13
|
|
|
Sorghum
|
1.10
|
|
|
60度（每吨）
|
大米
|
0.47
|
|
玉米
|
0.10
|
|
|
小麦
|
1.43
|
|
|
糯米
|
0.15
|
|
|
高粱
|
1.29
|
|
三、植物油
（一）生产植物油
|
扣除标准
产品类型
|
农产品单耗数量（吨）
|
|
菜籽油（压榨）（每吨）
|
2.52（一级菜籽）
|
|
2.95（二级菜籽）
|
|
|
2.98（三级菜籽）
|
|
|
3.33（四级菜籽）
|
|
|
大豆油（浸出）（每吨）
|
5.58
|
|
葵花籽油（压榨）（每吨）
|
2.67
|
|
桐油（压榨）（每吨）
|
4.89
|
|
花椒油（熬制）（每吨）
|
4.15（一级花椒）
|
|
芝麻油（工业化压榨）（每吨）
|
2.43（一级芝麻）
|
|
芝麻油（作坊式压榨）（每吨）
|
3.87（一级芝麻）
|