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(State Administration of Taxation: 25 December 1993 Coded Guo ShuiFa [1993] No. 151)

(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.


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