The tax exemption policy of farmers' professional cooperatives is that farmers' professional cooperatives sell agricultural products produced by their members, which is regarded as the exemption of value-added tax for agricultural producers to sell their own agricultural products; Agricultural films, seeds, seedlings, chemical fertilizers, pesticides and agricultural machinery sold by farmers' professional cooperatives to cooperative members are exempt from value-added tax; The purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members shall be exempted from stamp duty.

Legal objectivity:

Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals that sell goods or process, repair and repair services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations. Article 2 VAT rate: (1) Taxpayers selling goods, labor services, tangible movable property leasing services or imported goods, the tax rate is 17%, except as otherwise provided in items 2, 4 and 5 of this article. (2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products.