Farmers' professional cooperatives are exempt from value-added tax when selling self-produced agricultural products. If the annual taxable sales income (including taxable sales income and tax-free sales income) exceeds 5 million yuan, it must be registered as a general taxpayer. Therefore, the annual sales income of farmers' professional cooperatives exceeds 5 million yuan, and they should take the initiative to register with the tax bureau as general taxpayers. If you don't take the initiative to register as a general taxpayer after being notified by the tax authorities, you will not only be forced to be treated as a general taxpayer by the tax authorities, but also be punished and affected by tax exemption.

Tax incentives:

1. The sale of agricultural products by farmers' professional cooperatives is regarded as the sale of self-produced agricultural products by agricultural producers, and is exempt from value-added tax;

2. For the duty-free agricultural products purchased by ordinary taxpayers from farmers' professional cooperatives, the VAT input tax can be deducted according to the deduction rate of 13%;

3. Agricultural films, seeds, seedlings, fertilizers, pesticides and agricultural machinery sold by farmers' professional cooperatives to cooperative members shall be exempted from value-added tax.

legal ground

Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development. Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law. Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations. Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.