Legal analysis: (1) 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 and exempted from value-added tax. (2) Agricultural films, seeds, seedlings, chemical fertilizers, pesticides and agricultural machinery sold by farmers' professional cooperatives to cooperative members shall be exempted from value-added tax.

Legal basis: Article 9 of the Individual Income Tax Law of People's Republic of China (PRC) takes the income as the taxpayer and the unit or individual that pays the income as the withholding agent. If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.