Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Printing and Distributing Notes on the Scope of Taxation of Agricultural Products (Caishuizi [1995] No.52? ):

The "self-produced agricultural products sold by agricultural producers" in the first item of the tax-free items listed in Article 15 of the revised Provisional Regulations on Value-added Tax in People's Republic of China (PRC) refers to the self-produced agricultural products sold by units and individuals directly engaged in plant planting, harvesting, animal breeding and fishing; The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products produced and processed by the units and individuals still listed in the notes, are not within the scope of tax exemption, and value-added tax is levied at the prescribed tax rate.

(6) Medicinal plants

Medicinal plants refer to the roots, stems, skins, leaves, flowers and fruits of various plants used as raw materials of traditional Chinese medicine.

Pieces, pieces, blocks, segments and other Chinese herbal pieces processed from the above medicinal plants also belong to the tax scope of the goods. ?

According to the above regulations, self-produced chrysanthemums are sold together with packaging and are exempt from value-added tax; If the purchased chrysanthemums are packaged and sold, the value-added tax will be calculated and paid at the rate of 13%.