First, self-produced agricultural products sold by agricultural producers are exempt from VAT.

Self-produced agricultural products sold by agricultural producers are exempt from value-added tax. Agricultural products refer to the primary products of various animals and plants produced by planting, aquaculture, forestry, animal husbandry and aquaculture.

Two, farmers' professional cooperatives to sell agricultural products produced by its members shall be exempted from value-added tax.

Farmers' professional cooperatives selling agricultural products produced by their members are regarded as agricultural producers selling their own agricultural products exempt from value-added tax.

The purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members shall be exempted from stamp duty.

Three, take the "company+farmers" business model to sell livestock and poultry exempt from value-added tax.

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 them with livestock and poultry seedlings, feed, veterinary drugs and vaccines (ownership belongs to the company), and farmers raise livestock and poultry seedlings to finished products and deliver them to the company for recycling. The company sells recycled finished livestock and poultry, which belongs to agricultural producers selling their own agricultural products. According to the relevant provisions of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), it is exempt from value-added tax.

Four, exempt from vegetable circulation value-added tax.

Exempt from value-added tax in vegetable circulation.

Legal basis:

People's Republic of China (PRC) tax collection 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.

Derivative problem:

What is corporate income tax? Enterprise income tax is the income tax levied on the production and operation income and other income of Chinese enterprises and other organizations with income. In People's Republic of China (PRC), enterprises and other organizations with income (hereinafter referred to as enterprises) are taxpayers of enterprise income tax. Taxpayers of enterprise income tax include all kinds of enterprises, institutions, social organizations, private non-enterprise units and other organizations engaged in business activities. A sole proprietorship enterprise or partnership enterprise is not a corporate income tax payer.

Enterprise income tax adopts the dual jurisdiction of income source jurisdiction and resident jurisdiction, divides enterprises into resident enterprises and non-resident enterprises, and determines different tax obligations respectively.

1. Resident enterprises refer to enterprises established in China according to law, or enterprises established according to the laws of foreign countries (regions) but with actual management institutions in China.

2. A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign country (region), whose actual management institution is not in China, but has an institution or place in China, or has income from China although it has no institution or place in China.