Agriculture, forestry, animal husbandry and fishery are exempt from VAT when collecting VAT.

According to Article 15 of the "Provisional Regulations of the People's Republic of China on Value-Added Tax", the following items are exempt from value-added tax:

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

(2) Contraceptives and appliances;

(3) Old books;

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

(5) Imported materials and equipment provided with free assistance from foreign governments and international organizations;

(6) Directly imported by organizations of persons with disabilities for the exclusive use of persons with disabilities Items;

(7) Used items sold by oneself.

Except for the provisions of the preceding paragraph, VAT exemption and tax reduction items shall be stipulated by the State Council. No region or department may stipulate tax exemption or tax reduction items.

Extended information:

The scope of some tax-free items specified in Article 15 of the "Implementation Rules of the Interim Regulations of the People's Republic of China on Value-Added Tax", The limitations are as follows:

(1) The agriculture mentioned in Item (1) of Paragraph 1 refers to planting, breeding, forestry, animal husbandry, and aquaculture.

Agricultural producers include units and individuals engaged in agricultural production.

Agricultural products refer to primary agricultural products, and the specific scope is determined by the Ministry of Finance and the State Administration of Taxation.

(2) The old books referred to in Item (3) of Paragraph 1 refer to ancient and used books purchased from the society.

(3) The items that have been used by oneself as mentioned in Item (7) of Paragraph 1 refer to items that have been used by other individuals.

Article 36: Taxpayers who sell goods or taxable services that are subject to tax exemption regulations may waive tax exemption and pay value-added tax in accordance with the regulations. After giving up tax exemption, you may not apply for tax exemption again within 36 months.

Baidu Encyclopedia - Interim Regulations of the People's Republic of China on Value-Added Tax