1. Self-produced agricultural products sold by agricultural producers are exempted from value-added tax, and processing enterprises are allowed to purchase duty-free primary agricultural products to calculate and deduct the VAT input tax at a certain deduction rate.

And from May 20 18 1 day, the value-added tax rate for selling agricultural products was reduced from 1 1% to10%; Taxpayers who transfer contracted land to agricultural producers for agricultural production by subcontracting, leasing, exchanging, transferring, and shareholding shall be exempted from VAT.

2 enterprises engaged in agriculture, forestry, animal husbandry and fishery projects, their income can be exempted or halved according to law.

3. Individual income tax will not be levied on the income obtained by individuals, individual industrial and commercial households, sole proprietorship enterprises and partnership natural person investors engaged in planting, aquaculture and fishery for the time being.

4. Land directly used for agriculture, forestry, animal husbandry and fishery production shall be exempted from land use tax.

5. Purchase contracts of agricultural and sideline products signed by the purchasing departments designated by the state, villagers' committees and individual farmers shall be exempted from stamp duty.

Extended data:

If we want to get the tax preference for agricultural products correctly, we can do it by understanding and remembering three essentials, that is, incorporating tax management is the premise, standardizing operation and correct accounting is the core, and timely declaration is the key.

1, the sign of being included in tax management is to go through tax registration and start tax declaration according to regulations. According to the provisions of the tax law, all units and individuals engaged in production and operation must apply for tax registration, and whether there is tax reduction or exemption, they must make tax returns normally, otherwise all tax reduction or exemption will not be established. This is an insurmountable premise.

2. For the management of tax reduction and exemption in agricultural products industry, in addition to the above provisions that are generally applicable to all taxpayers, there are also provisions specifically aimed at facilitating farmers to pay taxes. The core is the tax management of agricultural products produced and sold by agricultural producers, allowing them to complete tax declaration, tax reduction and exemption and invoice at one time.

Dulbert government network-interpretation of agricultural tax preferential policies