There is no explicit provision in the Food Safety Law, but Item 6 of Article 2 stipulates that "the quality and safety management of primary products originating in agriculture for consumption shall conform to the provisions of the Law of People's Republic of China (PRC) on Quality and Safety of Agricultural Products".

Is to look at the relevant provisions of the "People's Republic of China (PRC) Agricultural Products Quality and Safety Law".

Paragraph 1 of Article 2 of the Law on the Quality and Safety of Agricultural Products: The agricultural products mentioned in this Law refer to primary products derived from agriculture, that is, plants, animals, microorganisms and their products obtained in agricultural activities.

Extended data:

Relevant tax policies

1. Self-produced agricultural products sold by agricultural producers are exempt from VAT.

2. "Self-produced agricultural products sold by agricultural producers" refers to the self-produced agricultural products listed in the remarks of units and individuals directly engaged in plant planting, harvesting, animal breeding and fishing;

The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products produced and processed by the above-mentioned units and individuals, still belong to the agricultural products listed in the notes of the tax law and are not within the scope of tax exemption, and the value-added tax is levied at the prescribed tax rate.

3. Wholesale and retail of seeds, seedlings, fertilizers, pesticides and agricultural machinery are exempt from value-added tax.

According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax and its detailed rules for implementation, primary agricultural products produced and sold by units and individuals engaged in agricultural production are exempt from value-added tax.

In these Regulations, agriculture refers to planting, aquaculture, forestry, animal husbandry and aquatic products; Engaged in agricultural production is directly engaged in agricultural planting, harvesting, feeding, fishing and so on. Self-production and marketing is an act of self-production and marketing, and agricultural products sold through acquisition, production and processing are not tax-free.

At the same time, it should be noted that duty-free agricultural products must be primary agricultural products, that is, agricultural products made only by simple rough processing methods such as drying, pickling and slicing.

Reference materials; Baidu encyclopedia-primary agricultural products