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

Article 15: The following items shall be exempted from VAT:

1, self-produced agricultural products sold by agricultural producers.

2. Contraceptive drugs and appliances.

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.

6. Special articles for the disabled are directly imported by disabled organizations.

7. sell your used items.

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.

Extended data:

According to the relevant regulations of our country, 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.

The above products are duty-free products. If it is processed and sold by a unit or individual after export or outsourcing, it is not within the scope of tax exemption and needs 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. In addition, there are products such as grain and oil, some of which meet the tax-free standard, so the division should be based on the purpose and grade.

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