EXPLANATORY NOTES ON THE LEVYING SCOPE OF VALUE-ADDED TAX ON SOMEGOODS
EXPLANATORY NOTES ON THE LEVYING SCOPE OF VALUE-ADDED TAX ON SOMEGOODS
(State Administration of Taxation: 25 December 1993 Coded Guo ShuiFa [1993] No. 151)
Whole Doc.
I. Foodgrains
Foodgrain is the general term of various non-staple foods. The scope
of this kind of goods covers wheat, rice, corn, sorghum, millet, soyabean
and other coarse cereals (such as barley and oats) as well as processed
flour, rice and corn. It does not include food reproduced products (such
as dried noodles, cut noodles and huntun wrappers) and various kinds of
cooked food and non-staple foods.
II. Edible Vegetable Oils
Vegetable oils are fats processed and extracted from the tissue of
roots, stems, leaves, fruits, flowers or germs of plants.
Edible oils only refer to: sesame oil, peanut oil, soybean oil,
rapeseed oil, rice bran oil, sunflower seed oil, cottonseed oil, corn oil,
tea oil, siritch, as well as mixed oil produced with the above-mentioned
oils as raw materials.
III. Tap Water
Tap water refers to the water which, after going through the
processing processes of drawing, feltering, sediment and sterilization by
the tap water company and industrial and mining enterprises, is supplied
by the water-supply department to users.
Water for agricultural irrigation and water transferred from
water-diversion projects do not come under the scope of this kind of
goods.
IV. Heating and Hot Water
Heating and hot water refer to heating water by using various fuels
(such as coal, petroleum, other kinds of gas or solid or liquid fuel) and
power energy, so as to generate air and hot water, as well as develop
natural heat energy, such as developing geothermal energy resources or
using solar energy to produce heating, hot air and hot water.
Using industrial residual heat to produce and recover heating, hot
air and hot water also come under the scope of this kind of goods.
V. Cold Air
Cold air refers to the low-temperature air produced with
refrigerating equipment and provided by wind-supply department to the
users.
VI. Coal Gas
Coal gas refers to the general term of gas products produced with
coal, coke, semi-coke and heavy oil through the production process such as
destructive distillation or vaporization. The scope of coal gas includes:
1. Coke-oven gas: refers to the coal gas generated in the coke oven
through destructive distillation.
2. Producer gas: refers to the coal gas, mixed coal gas, water gas,
single water gas and double water gas generated through vaporization in
the gas and double water gas generated through vaporization in the gas
producer using air (or oxygen) and a small amount of steam or coke and
semi-coke.
3. Liquefied coal gas: refers liquid coal gas through compression
VII. Petroleum liquefied gas
Petroleum liquefied gas refers to the air resulting from low
molecular hydrocarbon generated in the process of processing petroleum and
compressed by the refinery into liquid. Its main components include
propane, butane and butylene.
VIII. Natural Gas
Natural gas is a hydrocarbon combustible gas contained in the earth
layer. It mainly contains low molecular alkane, such as methane and
ethane, and propane and butane, as well as other heavy quality
hydrocarbon.
Natural gas includes gasfield natural gas, oilfield natural gas, coal
mine natural gas and other natural gas.
IX. Marsh Gas
Marsh gas It is composed mainly of methane which is naturally
decomposed from the residue of plants under the condition of air
isolation, marsh gas is used mainly as fuel. The scope of this kind of
goods include natural marsh gas and artificially made methane.
X. Coal Products for Residents
Coal products for residents refer to briquet, coal cake, honeycomb
briquette and kindling charcoal
XI. Book, Newspaper and Magazine
Books, newspapers and magazines are paper products printed in
accordance with the words, pictures and lines of the original manuscripts
by the printing technique. The scope of this kind of goods include:
1. Book. It refers to books published by publishers approved by the
State Press and Publication Administration in the serial book number in
accordance with international standard, as well as pictures.
2. Newspapers. It refers to publications approved by the State Press
and Publication Administration, registered with the press and publication
management departments of provinces, autonomous regions and municipalities
and having the domestic unified publication number (CN).
XII. Fodder
Fodder refers to products or their processed products for feeding
animals. The scope of this kind of goods include:
1. Single fodder: It refers to a certain kind of animal, plant, and
microbe product or its processed product used as fodder.
2. Mixed fodder: It refers to fodder mixed together with two or more
single fodders by simple method.
3. Compound feed: It refers to fodder of a fixed type, evenly mixed
with different fodders according to a definite proportion by scientific
method for feeding different animals, in their different stages of growth
and meeting different needs for various nutritious elements.
Grain and fodder additive used directly in feeding animals do not
come under the scope of this kind of goods.
XIII. Chemical Fertilizer
Chemical fertilizers refer to various kinds of chemical fertilizers
made through chemical or mechanical processing.
The scope of chemical fertilizers include:
1. Chemical nitrogen fertilizer. The main varieties include urea,
ammonium sulfate, ammonium nitrate, ammonium acid carbonate, ammonium
chloride, ammonium lime and ammonia water.
2. Phosphate fertilizer. Its main varieties include ground phosphate
rock, calcium superphosphate (including ordinary calcium superphosphate
and heavy calcium superphosphate), calcium magnesium phosphate fertilizer,
slag phosphate fertilizer.
3. Potassium fertilizer. Its main varieties include potassium
sulphate and potassium chloride.
4. Compound fertilizer. Fertilizer with two or more nutritious
elements containing phosphorus and potassium, and synthesized or mixed by
chemical method. Those containing two elements are called binary compound
fertilizer; those containing three elements are called ternary compound
fertilizer, those containing three elements and certain other elements are
called multiple compound fertilizer. The main products include
nitrophosphate fertilizer, ammonium phosphate, potassium dihydrogen
phosphate fertilizer, calcium magnesium phosphorus potassium fertilizer,
single ammonium phosphate acid, binary ammonium phosphate powder, and
ammonium phosphorus potassium compound fertilizer.
5. Microbe fertilizer. It refers to fertilizer of nutritious element
needed for the growth of one or more plants, but the demand is very small,
such as boron fertilizer, manganese fertilizer, zinc fertilizer, copper
fertilizer and molybdenum fertilizer.
6. Other fertilizer. It refers to chemical fertilizers other than
those listed above.
XIV. Agricultural Chemicals
Agricultural chemicals refer to the medicament used to control pest
for agriculture and forestry, weeding and regulating the growth of plants.
Agricultural chemicals include the raw drug and preparation of farm
chemicals, such as insecticide, germicide, weed killer, plant growth
regulator, botanical farm chemical, microbe farm chemical, household
pesticide as well as raw drug and preparation of other farm chemicals.
XV. Agricultural Plastic Films
Agricultural plastic films refer to various kinds of mulch films and
large canopy plastic films used in agricultural production.
XVI. Agricultural Machinery
Agricultural machinery refers to various kinds of machines and
mechanized and semi-mechanized farm tools, as well as small farm
implements used in agricultural production (including forestry, animal
husbandry, sideline production and fisheries).
The scope of farm machinery covers:
1. Tractor. It refers to machines driven by internal combustion
engines and engaging and engaging in operation and carrying materials. It
includes tractors, caterpillar threshers, walking tractors and boat
tractor.
2. Tillage equipment. It refers to machinery for plowing and soil
preparation. It includes tractor-drawn polydisk plows, tractor-drawn
rakes, rotary cultivator, land rollers, combined soil preparation
equipment, soil composing equipment and other soil plowing and preparation
machinery.
3. Machinery for farmland capital construction. It refers to special
machinery for farmland capital construction. It includes ditching and
ridging machine, ditching and pipe-laying machine, shovelling and slinging
machine, ground-levelling machine, and other machinery for farmland
capital construction.
4. Planting machinery refers machinery used to transplant crop seeds
or saplings to nursery beds suitable for the growth of crops. It includes
seeder, rice planter, planting machine, mulch-laying machine, compound
seeder and seedling preparation machinery.
5. Plant protection and management machinery. It refers to machinery
used to management, fertilization application and pest control in the
process of the growth of farm crops. It includes engine-driven powder gun,
spay jet, mist powder gun, trimmer, expirpater, sowing cultivator, banking
machine and fertilizer machinery.
6. Harvesting machinery refers to various machines for harvesting
farm crops. It includes harvestors for cereals, cotton, potatoes,
sugarbeet, sugarcane, tea and oil crops.
7. Machinery for ground work. It refers to machinery and equipment
for the shelling, cleaning and drying of food crops. It includes various
kinds of threshers, cleaners, cereal driers and seed samplers.
8. Draining and irrigating machinery refers to various kinds of
drainage and irrigation machinery and equipment for agriculture and animal
husbandry. It includes sprayers, semi-mechanized water lifts and well
rigs.
9. Processing machinery for agricultural and sideline products refer
to machinery for preliminary processing of farm and sideline products, the
processed products remain agricultural and sideline products. It includes
tea machinery, shelling machines, cotton processing machinery (including
cotton press), edible fungus machinery (the cultivation of edible tree
fungi and mushrooms), and small cereal machinery.
Machinery for processing industrial products with agricultural and
sideline products as raw materials does not come under the scope of this
kind of goods.
10. Agricultural transport machinery. It refers to various kinds of
transport machinery needed in the process of agricultural production. It
includes two-wheeled vehicle drawn by men (excluding three-wheel carts),
animal-drawn carts and tractor-trailers.
Agricultural vehicles do not come under the scope of this kind of
goods.
11. Animal husbandry machinery. It refers to various kinds of
machinery needed in the production of animal husbandry. It includes
machinery for grassland construction, livestock breeding harvesting
machinery, feed processing machinery, animal and poultry feeding machinery
and animal by-products collecting machinery.
12. Fishing machinery. It refers to machinery used for catching and
breeding aquatic products. It includes catching machinery, automatic
aerators and bait chopper.
Motor-driven fishing boats do not come under the scope of this kind
of goods.
13. Forestry machinery. It refers to tree planting and nursing
machinery. It includes cleaning machinery, afforesting machinery and
sapling planting machinery.
Tree-felling machinery and skidder do not come under the scope of
this category of goods.
14. Small farm tools. It includes animal-drawn plow, animal- drawn
rake, hoe and sickle.
Component and spare parts of agricultural machinery do not come under
the scope of this category of goods.
r mixed by
chemical method. Those containing two elements are called binary compound
fertilizer; those containing three elements are called ternary compound
fertilizer, those containing three elements and certain other elements are
called multiple compound fertilizer. The main products include
nitrophosphate fertilizer, ammonium phosphate, potassium dihydrogen
phosphate fertilizer, calcium magnesium phosphorus potassium fertilizer,
single ammonium phosphate acid, binary ammonium phosphate powder, and
ammonium phosphorus potassium compound fertilizer.
5. Microbe fertilizer. It refers to fertilizer of nutritious element
needed for the growth of one or more plants, but the demand is very small,
such as boron fertilizer, manganese fertilizer, zinc fertilizer, copper
fertilizer and molybdenum fertilizer.
6. Other fertilizer. It refers to chemical fertilizers other than
those listed above.
XIV. Agricultural Chemicals
Agricultural chemicals refer to the medicament used to control pest
for agriculture and forestry, weeding and regulating the growth of plants.
Agricultural chemicals include the raw drug and preparation of farm
chemicals, such as insecticide, germicide, weed killer, plant growth
regulator, botanical farm chemical, microbe farm chemical, household
pesticide as well as raw drug and preparation of other farm chemicals.
XV. Agricultural Plastic Films
Agricultural plastic films refer to various kinds of mulch films and
large canopy plastic films used in agricultural production.
XVI. Agricultural Machinery
Agricultural machinery refers to various kinds of machines and
mechanized and semi-mechanized farm tools, as well as small farm
implements used in agricultural production (including forestry, animal
husbandry, sideline production and fisheries).
The scope of farm machinery covers:
1. Tractor. It refers to machines driven by internal combustion
engines and engaging and engaging in operation and carrying materials. It
includes tractors, caterpillar threshers, walking tractors and boat
tractor.
2. Tillage equipment. It refers to machinery for plowing and soil
preparation. It includes tractor-drawn polydisk plows, tractor-drawn
rakes, rotary cultivator, land rollers, combined soil preparation
equipment, soil composing equipment and other soil plowing and preparation
machinery.
3. Machinery for farmland capital construction. It refers to special
machinery for farmland capital construction. It includes ditching and
ridging machine, ditching and pipe-laying machine, shovelling and slinging
machine, ground-levelling machine, and other machinery for farmland
capital construction.
4. Planting machinery refers machinery used to transplant crop seeds
or saplings to nursery beds suitable for the growth of crops. It includes
seeder, rice planter, planting machine, mulch-laying machine, compound
seeder and seedling preparation machinery.
5. Plant protection and management machinery. It refers to machinery
used to management, fertilization application and pest control in the
process of the growth of farm crops. It includes engine-driven powder gun,
spay jet, mist powder gun, trimmer, expirpater, sowing cultivator, banking
machine and fertilizer machinery.
6. Harvesting machinery refers to various machines for harvesting
farm crops. It includes harvestors for cereals, cotton, potatoes,
sugarbeet, sugarcane, tea and oil crops.
7. Machinery for ground work. It refers to machinery and equipment
for the shelling, cleaning and drying of food crops. It includes various
kinds of threshers, cleaners, cereal driers and seed samplers.
8. Draining and irrigating machinery refers to various kinds of
drainage and irrigation machinery and equipment for agriculture and animal
husbandry. It includes sprayers, semi-mechanized water lifts and well
rigs.
9. Processing machinery for agricultural and sideline products refer
to machinery for preliminary processing of farm and sideline products, the
processed products remain agricultural and sideline products. It includes
tea machinery, shelling machines, cotton processing machinery (including
cotton press), edible fungus machinery (the cultivation of edible tree
fungi and mushrooms), and small cereal machinery.
Machinery for processing industrial products with agricultural and
sideline products as raw materials does not come under the scope of this
kind of goods.
10. Agricultural transport machinery. It refers to various kinds of
transport machinery needed in the process of agricultural production. It
includes two-wheeled vehicle drawn by men (excluding three-wheel carts),
animal-drawn carts and tractor-trailers.
Agricultural vehicles do not come under the scope of this kind of
goods.
11. Animal husbandry machinery. It refers to various kinds of
machinery needed in the production of animal husbandry. It includes
machinery for grassland construction, livestock breeding harvesting
machinery, feed processing machinery, animal and poultry feeding machinery
and animal by-products collecting machinery.
12. Fishing machinery. It refers to machinery used for catching and
breeding aquatic products. It includes catching machinery, automatic
aerators and bait chopper.
Motor-driven fishing boats do not come under the scope of this kind
of goods.
13. Forestry machinery. It refers to tree planting and nursing
machinery. It includes cleaning machinery, afforesting machinery and
sapling planting machinery.
Tree-felling machinery and skidder do not come under the scope of
this category of goods.
14. Small farm tools. It includes animal-drawn plow, animal- drawn
rake, hoe and sickle.
Component and spare parts of agricultural machinery do not come under
the scope of this category of goods.
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