Need to purchase from the nursery stock, planting, sales (divided into two kinds, one sold to other companies, one to sell to their own projects) account processing and greening of the accounting treatment, nursery and engineering to do a set of accounts On what should be the kind of accounting process
If you buy back the direct sales, it would have to pay 13% VAT.
2, landscaping enterprises will applaud farmers to buy seedlings nursery care, I think if it is seedlings seedlings into a large seedlings have their own planting costs in the inside, is not it can be considered to sell their own direct planting seedlings, the same exemption from value-added tax and corporate income tax
1, planting green seedlings, exempt from value-added tax and personal income tax. The VAT regulations stipulate that agricultural producers sell their own agricultural primary products from VAT.