问题已解决
玉米青贮属于什么产品,什么饲料呢?流通买卖是否免增值税



你好!玉米青贮属于农产品,就是玉米杆子。机碎可以做饲料。自产自销免增值税
流通买卖需要交增值税的(税率9%)
2021 08/20 20:41

84784968 

2021 08/20 20:42
不属于饲料吗?

蒋飞老师 

2021 08/20 20:45
是的,加工后,可以做饲料的。

84784968 

2021 08/20 20:48
根据财税2001.121规定的饲料流通不是属于免税的吗

蒋飞老师 

2021 08/20 21:14
是的,
一、免税饲料产品范围包括:
(一)单一大宗饲料。指以一种动物、植物、微生物或矿物质为来源的产品或其副产品。其范围仅限于糠麸、酒糟、鱼粉、草饲料、饲料级磷酸氢钙及除豆粕以外的菜子粕、棉子粕、向日葵粕、花生粕等粕类产品。
…具体适用可以进一步咨询当地税务局,以税局核定为准。

84784968 

2021 08/20 21:21
那玉米青贮有没有属于这方面的呢

蒋飞老师 

2021 08/20 21:40
与(一)描述的情况比较类似。