Total bureau of the Ministry of finance and national tax Wu allotted jointly a few days ago " the announcement that concerns taxation policy about farmer major cooperation " (say below " announcement " ) , stipulate for derate of farmer major cooperation 4 duty are lost clearly, apply from July 1, 2008. The personage inside concerned course of study thinks, the taxation policy that comes on stage this, the exterior cost that is helpful for reducing farmer major cooperation, last for a long time what conduce to farmer major cooperation development.
This " announcement " decrease duty-free policy 4 times clearly below: One, the agricultural product that professional to the farmer cooperation sells this company member to produce, inspect produce agricultural product to avoid oneself with agricultural generator sale impose value added tax. 2, value added tax is average the duty-free agriculture product that taxpayer purchases from farmer major cooperation, can lead computation to touch by the deduction of 13% deduct input tax of value added tax. 3, the farming film that professional to the farmer cooperation sells to this company member, seed, kind seedling, chemical fertilizer, pesticide, agriculture machinery, avoid impose value added tax. 4, professional to the farmer cooperation and the agricultural product that this company member signs and contract of purchase and sale of agricultural production data, avoid impose stamp tax.
As establish of one's own accord by the farmer, around same the organization of coadjutant sex economy that kind of production of produce, treatment establishs with sale, the farmer major cooperation of our country is the child of rural reform and market economy. Pass through according to international practice, regard weak force as the combine of the group, farmer major cooperation is independent market main body, can sign a contract on behalf of commune member and outside, develop management activity. In the meantime, farmer cooperation still enjoys support of taxation privilege of the government and finance, finance.
Applied on July 1, 2007 " farmer of People's Republic of China is professional cooperation law " regulation, various government should make finance, taxation and financial support policy, cooperation develops stimulative farmer major. This year center " a file " point out, want to develop organization of farmer major collaboration energetically this year, the requirement adopts the taxation that is helpful for farmer major collaboration organizing development and financial policy about the branch.
This " announcement " point out, enjoy the farmer major cooperation of taxation privilege, it is to point to according to " farmer of People's Republic of China is professional cooperation law " the farmer major cooperation that the regulation is established and registers.