pickles are not fresh vegetables, because they belong to food category.

Special VAT invoices cannot be issued for vegetable sales.

when selling vegetables to the outside world, enterprises should issue general VAT invoices, but not special VAT invoices. According to Article 21 and Paragraph (2) of the Provisional Regulations on Value-added Tax of the People's Republic of China, Article 21 When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.

where the sales of goods or taxable services are subject to tax exemption, special VAT invoices shall not be issued. The Ministry of Finance and State Taxation Administration of The People's Republic of China recently issued a notice stating that with the approval of the State Council, the vegetables sold by taxpayers engaged in vegetable wholesale and retail will be exempted from value-added tax from 1 October 2112, and the main varieties of vegetables will be implemented with reference to the Catalogue of Main Vegetable Varieties.

The notice points out that vegetables processed by processes such as selection, cleaning, slicing, drying, packaging, dehydration, cold storage and freezing are within the scope of the notice. In addition, taxpayers who sell both vegetables and other VAT taxable goods should separately account for the sales of vegetables and other VAT taxable goods; Those who have not been accounted for separately shall not enjoy the tax exemption policy for vegetable value-added tax.