Notice of the Ministry of Finance "State Taxation Administration of The People's Republic of China on Printing and Distributing Notes on the Tax Scope of Agricultural Products" Caishuizi [1995] No.52 (11) Agricultural products refer to the primary products of various plants and animals produced by planting, breeding, forestry, animal husbandry and aquaculture. The scope of taxation of agricultural products includes: other plants: other plants refer to all kinds of artificially planted and wild plants other than those listed above, such as saplings, flowers, plant seeds, plant leaves, grass, wheat straw, beans, potatoes, algae and so on.

Dried flowers, hay, dried potatoes, dried algae plants, leftovers of agricultural products, etc. also belong to the tax scope of this goods. Therefore, according to the above tax regulations, the sale of flowers is exempt from value-added tax.