Small-scale taxpayers are charged with VAT at the rate of 4% for handling agricultural products and eggs. 13% is the value-added tax rate of ordinary taxpayers (when calculating the value-added tax, it is the output MINUS the input, and the actual tax burden will not be 13%). ?

The above refers to the sale of eggs after they are purchased. If they are eggs laid by chickens raised by themselves, they are exempt from value-added tax when they are sold (Paragraph 1 of Article 16 of the Provisional Regulations of the People's Republic of China on Value-added Tax).

Extended information:

Verification method of input tax of agricultural products

(1) If the pilot taxpayers produce goods with purchased agricultural products as raw materials, the input tax of agricultural products can be verified according to the following methods:

1. Input-output method: refer to national standards and industry standards (including industry recognized standards and industry average consumption value) to determine the quantity of purchased agricultural products consumed by goods per unit of sales (hereinafter referred to as the unit consumption quantity of agricultural products)

the allowable input tax deduction of agricultural products value-added tax in the current period is calculated according to the unit consumption quantity of agricultural products, the quantity of goods sold in the current period, the average purchase unit price of agricultural products (including tax, the same below) and the deduction rate of agricultural products value-added tax (hereinafter referred to as "deduction rate"). The formula is:

the input tax amount of agricultural products allowed to be deducted in the current period = the consumption amount of agricultural products in the current period × the average purchase price of agricultural products × the deduction rate /(1+ the deduction rate)

the consumption amount of agricultural products in the current period = the quantity of goods sold in the current period (excluding the goods produced by purchasing semi-finished products other than agricultural products) × the unit consumption amount of agricultural products

If a single agricultural product raw material is used to produce multiple goods or multiple agricultural products are produced, the consumption of agricultural products in the current period will be accounted.

the average purchase unit price refers to the average purchase price of agricultural products at the end of the period, excluding the freight paid separately besides the purchase price and the finishing expenses before warehousing. The formula for calculating the average purchase price at the end of the period:

the average purchase price at the end of the period = (the number of agricultural products in inventory at the beginning × the average purchase price at the beginning+the number of agricultural products purchased in the current period × the current purchase price)/(the number of agricultural products in inventory at the beginning+the number of agricultural products purchased in the current period)

2. Cost method: According to the annual accounting data of the pilot taxpayers, calculate and determine the proportion of the purchased amount of agricultural products to the production cost (hereinafter referred to as the consumption rate of agricultural products). The input tax allowed to deduct the value-added tax of agricultural products in the current period is calculated according to the current main business cost, consumption rate of agricultural products and deduction rate. The formula is:

the input tax amount of agricultural products allowed to be deducted in the current period = the main business cost of the current period × the consumption rate of agricultural products × the deduction rate /(1+ the deduction rate)

the consumption rate of agricultural products = the purchased amount of agricultural products put into production last year/the production cost last year

the purchased amount of agricultural products (including tax) does not include agricultural products (including packaging, auxiliary materials, fuels, low-value consumables, etc.) that do not constitute goods entities and

if a single agricultural raw material is used to produce a variety of goods or a variety of agricultural raw materials are used to produce a variety of goods, the pilot taxpayers should collect and distribute them according to reasonable methods when calculating the current main business cost and verifying the consumption rate of agricultural products.

the consumption rate of agricultural products shall be approved by the pilot taxpayers to the competent tax authorities.

at the end of the year, the competent tax authorities should adjust the input tax of agricultural products value-added tax deducted in the current year according to the actual situation of the pilot taxpayers, and re-approve the consumption rate of agricultural products in the current year as the consumption rate of agricultural products in the next year.

3. Referential method: If a newly-established pilot taxpayer or a pilot taxpayer adds new products, the pilot taxpayer can determine the unit consumption quantity or consumption rate of agricultural products with reference to other pilot taxpayers with similar industries or production structures.

in the following year, the pilot taxpayers apply to the competent tax authorities to verify the unit consumption quantity or consumption rate of agricultural products in the current period, and calculate and determine the input tax amount of agricultural products that can be deducted in the current year, and adjust the input tax amount of value-added tax in the previous year. If the approved input tax exceeds the actual deduction of VAT input tax, the difference can be carried forward to the next period for further deduction.

if the approved input tax amount is lower than the actual input tax amount deducted from the value-added tax, the difference shall be transferred out according to the relevant provisions of the current value-added tax.

(2) if the pilot taxpayers purchase agricultural products for direct sale, The input tax of agricultural products value-added tax is verified and deducted according to the following methods:

The input tax of agricultural products value-added tax allowed to be deducted in the current period = the quantity of agricultural products sold in the current period/(1-loss rate) × the average purchase unit price of agricultural products ×13%/(1+13%)

Loss rate = loss quantity/purchase quantity

(3) The pilot taxpayers purchase agricultural products for production and operation and do not constitute goods entities (including packaging) The vat input tax is verified and deducted according to the following methods:

the allowable vat input tax for agricultural products in the current period = the quantity of agricultural products consumed in the current period × the average purchase unit price of agricultural products ×13%/(1+13%)

the unit consumption quantity, consumption rate and loss rate of agricultural products are collectively referred to as the vat input tax deduction standard for agricultural products (hereinafter referred to as the deduction standard).

when the pilot taxpayers sell goods, they should calculate the input tax amount of agricultural products value-added tax that is allowed to be deducted in the current period.

the special invoice for agricultural products value-added tax and the special payment letter for customs import value-added tax obtained by the pilot taxpayers for purchasing agricultural products shall be included in the cost account together with the indicated amount and value-added tax; Self-issued purchase invoices and sales invoices of agricultural products are directly included in the cost according to the indicated purchase price.

Baidu Encyclopedia-Pilot Implementation Measures for Verification and Deduction of VAT Input Tax on Agricultural Products