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问题
苗木税率是9%还是13%
释义
苗木属于农产品,如果是苗木基地自已培育并销售的,属农业生产者销售自产农产品,其销售是免增值税的。一般纳税人销售非自产农产品按13%的税率计算缴纳增值税,小规模纳税人销售非自产农产品按3%的征收率计算缴纳增值税。法律依据:
《中华人民共和国增值税暂行条例》第二条《中华人民共和国增值税暂行条例》第十五条
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crime of espionage and sedition
crime of eulogizing the enemy
crime of evading foreign exchanges
crime of evading or illegally trading in foreign exchanges
crime of evading taxes
crime of evasion of military service
crime of exposing a child to risk of burning
crime of extorting a confession by torture
crime of extorting bribes
crime of extortion
crime of fabricating rumors to mislead people in wartime
crime of fabrication of rumors to mislead people in combat situation
crime of failure to comply with an exclusion order
crime of false imprisonment
crime of falsely making out specialized value-added-tax receipts
crime of falsely making out specialized VAT receipts
crime of falsely passing off military orders
crime of false pretenses
crime of feigned investment
crime of flight of capital contribution
crime of floating stocks or debentures without due approval
crime of fomenting rebellion
crime of forcible entry
crime of forging documents
crime of forging licenses for financial businesses
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更新时间:2025/5/19 18:45:47