According to the irregular implementation of some tax laws and regulations in the process of pig production and circulation recently reflected by some regions and relevant departments, in order to strictly collect taxes according to law, effectively reduce the burden on farmers, further standardize the taxation method in the pig market, and promote the stable and healthy development of China's aquaculture industry, through research, the relevant issues of pig taxation are further reiterated and clarified as follows: 1. In the whole process of pig production, sales, transportation, slaughter, processing and storage, all national taxes should be strictly implemented. Strictly implement one tax, one vote, and prohibit the practice of one-vote multi-tax and one-vote tax and mixed tax collection.
Second, the slaughter tax must be levied according to the facts, and the slaughter tax payable by taxpayers engaged in pig purchase or slaughter business shall not be paid by breeders on the grounds of strengthening collection and management. According to the current situation that the price of live pigs in China has fallen by a large margin, it is necessary to suggest to the government that the tax standard should be appropriately lowered in areas where the tax burden of pig slaughter tax is obviously high.
Three, agricultural producers to sell their own pigs are exempt from value-added tax, non-agricultural producers to sell pigs should be levied value-added tax, the tax authorities shall not arbitrarily change the tax link for any reason to allow agricultural producers to pay or remit the pig value-added tax.
Four, professional pig farmers to obtain pig income, after deducting costs, expenses and losses, according to the "individual industrial and commercial households production and operation income" project to collect personal income tax. If the income, costs, expenses and losses cannot be accurately accounted for, the taxable income shall be verified by the competent tax authorities, and individual income tax shall be levied in accordance with the provisions of the tax law.
Personal income tax will not be levied on the pig income obtained by non-professional pig farmers for the time being.
The local taxation bureaus of all provinces, autonomous regions and municipalities directly under the Central Government shall formulate specific definition standards according to the following circumstances:
(a) to raise pigs as the main business;
(two) pig income is the main part of its total income;
(3) If the number of pigs slaughtered in that year is the standard, the minimum number shall be no less than 5 (excluding the number of piglets raised at home, and the number of piglets sold is not limited).
Five, pigskin agricultural specialty tax has been suspended since 1999, all localities should strictly implement the national policy, and shall not continue to collect. If there is any violation of the provisions to continue to collect pigskin agricultural specialty tax, it should be corrected immediately.