（一）绿化工程的税收法律依据分析
(1) analysis of the legal basis of tax on greening projects;
1、《中华人民共和国增值税暂行条例》第八条第（三）项的规定
1, the provisions of article eighth (three) of the Provisional Regulations of the People's Republic of China on value-added tax
《中华人民共和国增值税暂行条例》第八条第（三）项规定，购进农产品，除取得增值税专用发票或者海关进口增值税专用缴款书外，按照农产品收购发票或者销售发票上注明的农产品买价和13%的扣除率计算的进项税额。进项税额计算公式：进项税额=买价×扣除率。
The "Interim Regulations" article eighth of value-added tax in People's Republic of China (three) provisions, the purchase of agricultural products, in addition to obtaining the special VAT invoice or customs import VAT payment book, as indicated in the agricultural product purchase invoice or sales invoice on the purchase price of agricultural products and 13% after deducting input tax rate calculation. The formula for calculating the input tax: VAT = purchasing price x deduction rate.
2、财税[2016]36号附件1：《营业税改征增值税试点实施办法》第二十七条第（三）项的规定
2, finance and taxation No. [2016]36, Annex 1: the provisions of article twenty-seventh (three) of the measures for the implementation of the pilot VAT on business tax reform
财税[2016]36号附件1：《营业税改征增值税试点实施办法》第二十七条第（三）项规定：“购进农产品，除取得增值税专用发票或者海关进口增值税专用缴款书外，按照农产品收购发票或者销售发票上注明的农产品买价和13%的扣除率计算的进项税额，准予从销项税额中抵扣。”
Tax [2016]36 Annex 1: "measures for the implementation of" business tax VAT pilot section twenty-seventh (three): "the provisions of the purchase of agricultural products, in addition to obtaining the special VAT invoice or customs import VAT payment book, as indicated in the agricultural product purchase invoice or sales invoice purchase price of agricultural products and 13% after deducting the input tax rate calculation, grant from the output tax deductible."
3、财税〔2008〕81号的规定
3, the provisions of fiscal [2008] No. 81
《财政部国家税务总局关于农民专业合作社有关税收政策的通知》（财税〔2008〕81号）第一条规定：“对农民专业合作社销售本社成员生产的农业产品，视同农业生产者销售自产农业产品免征增值税。”第二条规定：“自2008年7月1日起，增值税一般纳税人从农民专业合作社购进的免税农业产品，可按13%的抵扣率计算抵扣增值税进项税额。”
"The Ministry of Finance and the State Administration of Taxation on farmer cooperatives tax policy notice" (Taxation 2008 No. 81) first stipulates: "the members of the cooperative production and sales of agricultural products to farmers' cooperatives, agricultural producers for sale as agricultural products shall be exempted from value-added tax." Article second: "since July 1, 2008, value-added tax ordinary taxpayers from farmers' professional cooperatives purchased tax-free agricultural products, according to 13% of the deduction rate calculation, deduction VAT VAT input tax."."
4、财税〔2017〕37号的规定
4, the provisions of fiscal [2017] No. 37
（1）自2017年7月1日起，简并增值税税率结构，取消13%的增值税税率，将13%税率改为11%。
(1) since July 1, 2017, the VAT rate structure has been abolished, and the VAT rate of 13% will be abolished, and the 13% tax rate will be changed to 11%.
《财政部 国家税务总局关于简并增值税税率有关政策的通知》（财税〔2017〕37号）第一条规定：“纳税人销售或者进口农产品（含粮食）、自来水、暖气、石油液化气、天然气、食用植物油、冷气、热水、煤气、居民用煤炭制品、食用盐、农机、饲料、农药、农膜、化肥、沼气、二甲醚、图书、报纸、杂志、音像制品、电子出版物，税率为11%。
"Notice of the Ministry of Finance and the State Administration of Taxation on the degeneracy of VAT rate policy" (fiscal 2017 No. 37): "the first rule for taxpayers selling or importing agricultural products (including food), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold, hot water, coal gas, coal gas residents with products, edible salt, agricultural machinery, feed, pesticides, fertilizer, biogas, ether, two books, newspapers, magazines, audio-visual products and electronic publications, the tax rate is 11%.
（2）农产品进项税额抵扣新规定
(2) new regulations for the deduction of input tax for agricultural products
《财政部国家税务总局关于简并增值税税率有关政策的通知》（财税〔2017〕37号）第二条第（一）规定：自2017年7月1日起，纳税人购进农产品，按下列规定抵扣进项税额：
"Notice of the Ministry of Finance and the State Administration of Taxation on the degeneracy of VAT rate policy" (fiscal 2017 No. 37) article second (a) provides that: since July 1, 2017, the taxpayer for the purchase of agricultural products, according to the following provisions deductioninput tax:
①取得一般纳税人开具的增值税专用发票或海关进口增值税专用缴款书的，以增值税专用发票或海关进口增值税专用缴款书上注明的增值税额为进项税额；
The obtained special VAT invoices or payment of customs import VAT general taxpayer issued, the VAT indicated in the special VAT invoice or customs import VAT payment book for vat;
②从按照简易计税方法依照3%征收率计算缴纳增值税的小规模纳税人取得增值税专用发票的，以增值税专用发票上注明的金额和11%的扣除率计算进项税额；
To obtain VAT invoices from small-scale taxpayers in accordance with the simple calculation in accordance with the 3% tax rate to pay VAT, and 11% to the amount indicated on the VAT invoices of VAT deduction rate calculation;
③取得（开具）农产品销售发票或收购发票的，以农产品销售发票或收购发票上注明的农产品买价和11%的扣除率计算进项税额。
The obtained (issued) sales invoices or invoices for the purchase of agricultural products, agricultural products to indicate the sales invoice or purchase invoice on the purchase price of agricultural products and 11% of the input tax deduction rate calculation.
（3）农产品“销售发票”的界定
(3) the definition of "sales invoice" of agricultural products;
财税〔2017〕37号第二条第（六）项《中华人民共和国增值税暂行条例》第八条第二款第（三）项和本通知所称销售发票，是指农业生产者销售自产农产品适用免征增值税政策而开具的普通发票。
Fiscal 2017 No. 37 section second (six) "a" Provisional Regulations on value-added tax in People's Republic of China eighth of the second paragraph of article (three) said the sales invoice and this Notice refers to agricultural producers for sale of agricultural products is exempt from VAT policy issued ordinary invoices.
5、农业产品的界定
5, the definition of agricultural products
财政部、国家税务总局关于印发《农业产品征税范围注释》的通知（财税字[1995]52号） 第一条规定：“《中华人民共和国增值税暂行条例》第十六条所列免税项目的第一项所称的“农业生产者销售的自产农业产品”，是指直接从事植物的种植、收割和动物的饲养、捕捞的单位和个人销售的注释所列的自产农业产品；对上述单位和个人销售的外购的农业产品，以及单位和个人外购农业产品生产、加工后销售的仍然属于注释所列的农业产品，不属于免税的范围，应当按照规定税率征收增值税。”
Notice of the Ministry of Finance and the State Administration of Taxation on Issuing the "agricultural products" of the scope of Taxation notes (caishuizi No. [1995]52) first stipulates: "" People's Republic of China "Provisional Regulations on value added tax of sixteenth listed tax exempt items referred to in paragraph 1 of the" agricultural producers sold self-produced agricultural products "refers to the comments directly engaged in the plant the planting, harvesting and animal breeding, fishing units and individuals listed in the sales of self-produced agricultural products; agricultural products sales of the units and individuals purchased, and the units and individuals purchased agricultural products production and processing sales of agricultural products is still listed in the notes, do not belong to the scope of tax exemption. It should be in accordance with the provisions of tax levy vat."
根据《农业产品征税范围注释》的规定，农业产品是指种植业、养殖业、林业、牧业、水产业生产的各种植物、动物的初级产品。植物类包括人工种植和天然生长的各种植物的初级产品。植物类包括“其他植物”，所谓的“其他植物”是指除上述列举植物以外的其他各种人工种植和野生的植物，如树苗、花卉、植物种子、植物叶子、草、麦秸、豆类、薯类、藻类植物等。
In accordance with the provisions of the scope of Taxation on agricultural products, agricultural products refer to the primary products of various plants and animals produced in the fields of farming, aquaculture, forestry, animal husbandry and aquaculture. Plants include the primary products of various cultivated and natural growing plants. The plant includes "other plants", the so-called "other plants" refers to the addition of plants other than those listed above a variety of cultivated and wild plants, such as trees, flowers, seeds, leaves, grass, wheat, beans, potato, algae, etc..
6、绿化工程税收法律依据分析结论
6, greening project tax law basis, analysis conclusion
根据以上税收法律依据，自2017年7月1日起，有关苗木、树苗的销售、种植和植保服务的增值税政策，总结如下：
On the basis of the above tax laws, the value-added tax policy for the sale, cultivation and plant protection services of seedlings, saplings, as of July 1, 2017 has been summarized as follows:
（1）农业合作社、农民和苗圃公司销售自产的林木、苗木和树苗免增值税。
(1) agricultural cooperatives, farmers and nursery companies sell their own trees, seedlings and saplings without vat.
（2）一般纳税人的房地产公司或购买者从农业合作社、农民和苗圃公司采购林木、苗木和树苗，依照农产品销售普通发票或收购发票上注明的农产品买价和11%的扣除率计算进项税额，用来抵扣增值税进项税。
(2) the general taxpayer of the Real Estate Company or buyers from agricultural cooperatives, farmers and nursery trees, seedlings and saplings procurement, in accordance with the state agricultural products sales invoice or purchase invoice on the purchase price of agricultural products and 11% of the input tax deduction rate calculation, to deduct input vat.