According to Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), self-produced agricultural products sold by agricultural producers are exempt from value-added tax.

(1) Self-produced agricultural products sold by agricultural producers refer to self-produced agricultural products sold by units and individuals directly engaged in planting and harvesting plants and raising and fishing animals (see Annex 1 for details).

Note: The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products produced and processed by the above-mentioned units and individuals, are still within the scope of tax exemption, and VAT is still levied at the prescribed tax rate.

(two) the sale of agricultural products produced by members of farmers' professional cooperatives is regarded as the sale of self-produced agricultural products by agricultural producers. (Basis: Caishui [2008] No.865438 +0)

(3) Recycling and reselling livestock and poultry

Taxpayers adopt the business model of "company+farmers" to engage in livestock and poultry breeding, that is, the company signs an entrustment breeding contract with farmers to provide farmers with livestock and poultry seedlings, feed, veterinary drugs and vaccines (ownership belongs to the company), and farmers feed livestock and poultry seedlings into finished products and deliver them to the company for recycling, and the company sells the recycled finished livestock and poultry. Under the above-mentioned business model, taxpayers recycle and resell livestock and poultry, which belong to agricultural producers to sell their own agricultural products. According to the relevant provisions of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), value-added tax should be exempted. (Basis: Announcement No.8 of the State Administration of Taxation (20 13))

(four) seed production enterprises produce and sell seeds in the following ways, which belong to agricultural producers to sell their own agricultural products. According to the relevant provisions of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), they are exempt from value-added tax.

1. Use own land or leased land to hire farmers or employees to breed seeds, and then sell the seeds after deep processing such as drying, threshing and winnowing.

2. Parents' seeds are provided to farmers for breeding and taken back from farmers, and then the seeds are sold after deep processing such as drying, threshing and winnowing.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.

Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.

Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.