Do I have to pay taxes to open a pesticide and fertilizer store?

Opening a pesticide and fertilizer store is subject to value-added tax.

According to Article 1 of the Notice on the Policy of Resuming the Collection of Value-added Tax on Fertilizer, from September 2065438 to September 2005, 1, domestic and import value-added tax was uniformly collected at the rate of 13%. At the same time, stop the policy of VAT on potash fertilizer.

Article 2 The specific scope of chemical fertilizers shall still be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing (Guo Shui Fa [1993] 15 1). Please refer to the annex for the tax number of chemical fertilizer for which VAT is restored in the import link.

Extended data:

The "Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 15 The following items shall be exempted from value-added tax:

(1) Self-produced agricultural products sold by agricultural producers;

(2) Contraceptive drugs and devices;

(3) old books;

(4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

(5) Imported materials and equipment provided free of charge by foreign governments and international organizations;

(six) articles for the disabled directly imported by organizations for the disabled;

(7) selling articles for personal use.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Notice on the resumption of VAT policy on chemical fertilizers