Landscaping companies selling their own seedlings are exempt from value-added tax and enterprise income tax. Sales of purchased seedlings cannot be exempted from value-added tax and enterprise income tax.

Those who meet the conditions of tax exemption should go through the filing procedures of exemption from value-added tax for selling self-produced agricultural products and exemption from enterprise income tax for tree planting with a copy of business license, official seal of the company and real-name certified taxpayer ID card at the tax hall or tax window.