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一是严格执行对进入各类集贸市场销售自产农产品的农民取得所得不征个人所得税的政策,凡税务机关没有证据证明销售者不是“农民”和不是销售“自产农产品”的,按“农民销售自产农产品”政策执行。 二是落实新的起征点政策,按规定对个体工商户、个人销售农产品的起征点及时进行调整,销售额未达到起征点的,一律免征增值税。
First, the strict enforcement of the policy of not levying personal income tax on peasants entering the markets for the sale of self-produced agricultural products entering the various bazaars shall be implemented. Where the tax authorities have no evidence that the sellers are not “peasants” and are not selling “self-produced agricultural products,” the “ Farmers sell their own agricultural products ”policy implementation. Second, the implementation of the new threshold policy, according to the provisions of the individual industrial and commercial households, individual sales of agricultural products promptly adjusted the threshold, the sales did not meet the threshold, will be exempt from value-added tax.