1. Self-produced agricultural products sold by units and individuals engaged in agricultural production are exempt from value-added tax;
2, the sales of seeds, fertilizers, pesticides, organic fertilizers, agricultural machinery and other agricultural means of production are exempt from value-added tax;
3. Some fresh meat products and egg products sold by taxpayers engaged in the sales of some fresh meat products and egg products are exempt from VAT;
4. Vegetables sold by taxpayers engaged in vegetable sales in the circulation field are exempt from VAT.
Second, analysis
National policies increase the allocation of land resources, promote agricultural production, encourage the development of new business entities, promote the circulation of agricultural products, and support the comprehensive utilization of agricultural resources.
Three. Relevant laws and regulations
Self-produced agricultural products sold by agricultural producers are exempt from value-added tax.
According to Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) and Item 1 of Article 35 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax in the People's Republic of China, self-produced agricultural products sold by agricultural producers are exempt from value-added tax. Agriculture refers to planting, aquaculture, forestry, animal husbandry and aquaculture. Agricultural producers, including units and individuals engaged in agricultural production. Agricultural products refer to primary agricultural products, and the specific scope is determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
According to Article 37 of Caishuizi No.2017, the specific tax scope of primary agricultural products will continue to be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Printing and Distributing the Tax Scope of Agricultural Products No.20 1995 and the existing relevant regulations. It also includes dried noodles, dried ginger, turmeric, corn germ, animal bone particles, pasteurized milk produced according to the national food safety standard GB 19645-20 10, and sterilized milk GB 25 190-20 10.