It is tax-free for ordinary taxpayers to issue vegetable invoices, but only for ordinary taxpayers who produce and grow vegetables. If taxpayers buy vegetables and resell them, they are not exempt from VAT. The tax exemption and reduction items of value-added tax shall be stipulated by the State Council.

Legal objectivity:

Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) shall be exempted from value-added tax: (1) Self-produced agricultural products sold by agricultural producers; (2) Contraceptive drugs and devices; (3) old books; (4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching; (5) Imported materials and equipment provided free of charge by foreign governments and international organizations; (six) articles for the disabled directly imported by organizations for the disabled; (7) selling articles for personal use. In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.