Whether the sale of bio-fertilizer is exempt from VAT
According to the Circular of the State Administration of Taxation on the exemption of value-added tax on organic fertilizer products (Cai Shui [2008] No. 56), the document states that "bio-organic fertilizer refers to the specific functional microorganisms and the main animal and plant residues , Crop straw, etc.) as the source and harmless treatment, the decomposition of organic materials from a combination of microbial fertilizer and organic fertilizer effect of fertilizer. "In addition," the State Administration of Taxation on organic fertilizer products exempt from value-added tax (Guo Shui Han [2008] No. 1020) pointed out that "the State Administration of Taxation on the organic fertilizer products exempt from value-added tax notice" (Finance [2008] No. 56) provides that the enjoyment of tax-free organic fertilizer products is Refers to organic fertilizers, organic - inorganic compound fertilizers and bio - organic fertilizers. Its product implementation standards: organic fertilizer NY525-2002, organic - inorganic compound fertilizer GB18877-2002, bio-organic fertilizer NY884-2004. Other products that do not meet the above criteria are not included in the financial and taxation [2008] 56 document of organic fertilizer products, should be in accordance with the existing provisions of the collection of value-added tax.
