According to the Value-added Tax Law of People's Republic of China (PRC) and relevant interpretations of this law, the value-added tax rate levied by the service industry is 1 1% or 6%. Among them, taxpayers who provide pig foster care services for less than 3 months and do not provide management, technical and other services can enjoy the VAT rate of 6%. Otherwise, the VAT of 1 1% will be levied on behalf of the pig raising fee according to the general service industry standard. Specifically, if pig breeding is only a short-term business for less than 3 months, it only provides basic services (such as feeding and vaccination). ), then you can enjoy a lower VAT rate. However, if the foster care service lasts for more than 3 months, or other services such as management and technology are provided in addition to the basic foster care service, 1 1% value-added tax shall be levied according to the general service industry. It should be noted that there may be some changes and differences in different regions, so the specific VAT collection standards need to be judged in combination with relevant local laws and policies.
If there is a dispute over pig raising fees, how to safeguard their rights and interests? In case of pig fee dispute, the parties may safeguard their rights and interests through negotiation, mediation or litigation. In case of any dispute in the process of foster care service, both parties can solve it through communication and consultation first. If negotiation fails, they can seek mediation help from a third party. If there is a dispute over the established contractual relationship, the parties may bring a lawsuit to the people's court according to the contents of the contract and laws and regulations to safeguard their own interests.
The collection standard of value-added tax for pig raising expenses is related to the specific situation and needs to be judged in combination with relevant laws and regulations. If the foster care service lasts less than 3 months and does not provide management, technical and other services, the value-added tax shall be levied at a lower tax rate; Otherwise, the value-added tax of 1 1% will be levied on the pig raising expenses of the general service industry. If there is any dispute about the cost of modern pig raising, it is suggested that the parties concerned take legal measures to safeguard their rights and interests in time.
Legal basis:
Fifteenth "People's Republic of China (PRC) Provisional Regulations on Value-added Tax" after the merger of the following items shall be exempted from value-added tax:
(1) Self-produced agricultural products sold by agricultural producers;
(2) Contraceptive drugs and devices;
(3) old books;
(4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;
(5) Imported materials and equipment provided free of charge by foreign governments and international organizations;
(six) articles for the disabled directly imported by organizations for the disabled;
(7) selling articles for personal use. In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.