Legal Analysis: Since the implementation of the new value-added tax system of 1994, the State Council, Ministry of Finance and State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) have successively issued a series of documents, giving some goods and services preferential policies of exemption from value-added tax: (1) Self-produced agricultural products sold by agricultural producers.

Agriculture refers to planting, aquaculture, forestry, animal husbandry and aquaculture.

Agricultural producers, including units and individuals engaged in agricultural production.

Agricultural products refer to the primary products of various animals and plants produced by planting, aquaculture, forestry, animal husbandry and aquaculture.

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.