批发零售种子免税吗-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	批发零售种子免税吗
释义	批发和零售种子、农药是免征增值税的。所以公司直接销售给个人或者公司的话，给对方开票的税率栏选择免税，就像厂家开的是增值税普通发票上面显示免税。免税项目不能开具增值税专用发票。如果要开增值税专用发票，税率选择9%，公司是小规模纳税人则选择征收率3%
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