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政策明确!2026年1月1日起,农业生产者销售的这些自产农产品免征增值税!

  • 2026-06-24 14:50:55
政策明确!2026年1月1日起,农业生产者销售的这些自产农产品免征增值税!

随着《中华人民共和国增值税法》正式施行，为了做好政策衔接、延续对农业领域的扶持，财政部、税务总局发布最新公告，进一步规定了农业生产者销售的自产农产品免征增值税范围：

01

《中华人民共和国增值税法实施条例》第二十六条所称从事农业生产，是指直接从事植物的种植、收割和动物的饲养、捕捞；

02

初级农产品，是指《财政部 税务总局关于增值税征税具体范围有关事项的公告》（财政部 税务总局公告2026年第9号）附件1《适用9%增值税税率货物范围注释》中的农产品。

纳税人销售外购的初级农产品，以及用外购农产品生产、加工的初级农产品，不属于本项目免征增值税的范围，应当按照规定缴纳增值税。

政策依据：

1.《中华人民共和国增值税法实施条例》第二十六条

https://fgk.chinatax.gov.cn/zcfgk/c100010/c5246349/content.html

2. 《财政部 税务总局关于增值税征税具体范围有关事项的公告》（财政部 税务总局公告2026年第9号）

https://fgk.chinatax.gov.cn/zcfgk/c102416/c5247431/content.html

3. 《财政部 税务总局关于增值税法施行后增值税优惠政策衔接事项的公告》（财政部 税务总局公告2026年第10号）

https://fgk.chinatax.gov.cn/zcfgk/c102416/c5247434/content.html

END
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  137. /yingpanguazai/ssd/ssd1/www/h.mffb.com.cn/vendor/topthink/think-template/src/template/driver/File.php ( 2.41 KB )
  138. /yingpanguazai/ssd/ssd1/www/h.mffb.com.cn/vendor/topthink/think-template/src/template/contract/DriverInterface.php ( 0.86 KB )
  139. /yingpanguazai/ssd/ssd1/www/h.mffb.com.cn/runtime/temp/32b793ebdcbdb96aeb8bb24c123b0bef.php ( 11.98 KB )
  140. /yingpanguazai/ssd/ssd1/www/h.mffb.com.cn/vendor/topthink/think-trace/src/Html.php ( 4.42 KB )
  1. CONNECT:[ UseTime:0.000581s ] mysql:host=127.0.0.1;port=3306;dbname=h_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000813s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000855s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000333s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000514s ]
  6. SELECT * FROM `set` [ RunTime:0.000241s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000690s ]
  8. SELECT * FROM `article` WHERE `id` = 547454 LIMIT 1 [ RunTime:0.009084s ]
  9. UPDATE `article` SET `lasttime` = 1782980579 WHERE `id` = 547454 [ RunTime:0.001742s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000363s ]
  11. SELECT * FROM `article` WHERE `id` < 547454 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000505s ]
  12. SELECT * FROM `article` WHERE `id` > 547454 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.008637s ]
  13. SELECT * FROM `article` WHERE `id` < 547454 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.001449s ]
  14. SELECT * FROM `article` WHERE `id` < 547454 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.005620s ]
  15. SELECT * FROM `article` WHERE `id` < 547454 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.003940s ]
0.111364s