The agricultural tax exemption policy is mainly aimed at: self-produced agricultural products sold by agricultural producers. Among them, agriculture mainly refers to planting, aquaculture, forestry, animal husbandry and aquatic product production. Agricultural producers mainly engage in agricultural production, and agricultural products refer to primary agricultural products. The specific scope depends on the IRS. Products that are processed and sold by units or individuals after export or outsourcing are not within the scope of tax exemption and need to be taxed. Specifically, it includes: plant grains, vegetables, tobacco leaves, tea leaves, horticultural plants, medicinal plants, etc. ; Animal aquatic products, livestock products, eggs, milk and animal skins, etc. ; In addition, there are grain, vegetable oil and other products, some of which meet the tax-free standards, so they should be distinguished according to their uses and grades.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

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.

Article 16 Where a taxpayer concurrently engages in tax exemption or reduction projects, it shall separately account for the sales of tax exemption or reduction projects; If the sales volume is not accounted for separately, no tax reduction or exemption shall be allowed.

Seventeenth taxpayers' sales did not reach the value-added tax threshold stipulated by the competent departments of finance and taxation in the State Council, and were exempted from value-added tax; Those who reach the threshold shall calculate and pay value-added tax in accordance with the provisions of these regulations.