Fresh meat products exempted from value-added tax refer to pigs, cattle, sheep, chickens, ducks, geese and their whole or divided fresh meat, chilled or frozen meat, viscera, head, tail, bones, hooves, wings and claws.
Fresh egg products exempt from value-added tax refer to eggs, duck eggs and goose eggs, including fresh eggs, refrigerated eggs and egg liquid, yolk and eggshell separated by shell breaking.
Taxpayers engaged in the wholesale and retail of agricultural products selling some fresh meat and eggs and other VAT taxable goods stipulated in this Notice shall separately account for the sales of the above fresh meat and eggs and other VAT taxable goods; Those who have not been accounted for separately shall not enjoy the VAT exemption policy for some fresh meat and eggs products.