1. Self-produced agricultural products sold by agricultural producers are exempt from value-added tax;

2. "Self-produced agricultural products sold by agricultural producers" refers to the self-produced agricultural products listed in the notes directly engaged in the planting and harvesting of plants, animal feed and fishing; The purchased agricultural products sold by the above-mentioned units and individuals, and the agricultural products produced and processed by the units and individuals still belong to the agricultural products listed in the notes of the tax law, which are not within the scope of tax exemption, and the value-added tax shall be levied at the prescribed tax rate;

3. Wholesale and retail seeds, seedlings, fertilizers, pesticides and agricultural machinery are exempt from VAT.

Information provided for the retail application of agricultural and sideline products for tax exemption:

1. Application report for tax reduction or exemption, indicating the reasons, basis, scope, duration, quantity and amount of tax reduction or exemption;

2. Financial and accounting statements and tax returns;

3. Certification materials issued by relevant departments;

4. Other information required by the tax authorities.

Legal basis: 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) Contraceptive drugs and devices;

(3) antique 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;

(6) articles for the exclusive use of persons with disabilities are directly imported by organizations of persons with disabilities;

(7) articles sold and used by oneself.

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