First, the production link. Self-produced agricultural products sold by agricultural producers are exempt from value-added tax. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Policies Concerning Degenerate VAT Rate (Caishui [2017] No.37), agricultural products refer to the primary products of various plants and animals produced by planting, breeding, forestry, animal husbandry and aquaculture. For the time being, the specific scope of taxation will continue to be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Printing and Distributing the Notes on the Scope of Taxation of Agricultural Products (Caishuizi [1995] No.52) and the existing relevant regulations. As a rural cooperative, it is a special case. According to Article 1 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Tax Policies of Farmers' Specialized Cooperatives (Caishui [2008] No.81), the sales of agricultural products produced by members of farmers' specialized cooperatives are regarded as the sales of self-produced agricultural products by agricultural producers are exempted from value-added tax. According to the Announcement of State Taxation Administration of The People's Republic of China on Value-added Tax Issues Concerning Taxpayers' Selling Livestock and Poultry by "Company Farmer" Business Model (State Taxation Administration of The People's Republic of China Announcement No.8 of 20 13), taxpayers adopt the "company-farmer" business model to engage in livestock and poultry breeding, that is, the company signs an entrusted breeding contract with farmers to provide them with livestock and poultry seedlings, feed, veterinary drugs and vaccines (the ownership belongs to the company), and the farmers raise livestock and poultry seedlings and deliver them to the finished products. Under the above business model, taxpayers recycle and resell livestock and poultry, which belongs to agricultural producers selling their own agricultural products and should be exempted from value-added tax.

For individuals, individual industrial and commercial households, sole proprietorship enterprises and partnerships engaged in planting, breeding, feeding and fishing, the income from the "four industries" obtained by their investors will not be subject to personal income tax for the time being.

Second, the circulation link. In the field of circulation of agricultural products, unless otherwise stipulated, value-added tax shall be paid. Unless otherwise specified, it refers to the following three situations:

1.engaged in vegetable wholesale and retail. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Issues Concerning Exemption from Value-added Tax in Vegetable Circulation (Cai Shui [201]137), vegetables sold by taxpayers engaged in vegetable wholesale and retail are exempt from value-added tax. Vegetables refer to herbs and woody plants that can be used as non-staple food, including all kinds of vegetables, fungi and a few woody plants that can be used as non-staple food, as well as vegetables processed by processes such as selection, cleaning, cutting, drying, packaging, dehydration, refrigeration and freezing. The main varieties of vegetables refer to the Catalogue of Main Varieties of Vegetables.

2. Some fresh meat and egg products are exempt from VAT in circulation. According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Policy of Exempting Some Fresh Meat and Egg Products from Value-added Tax in Circulation (Cai Shui [2012] No.75), some fresh meat and egg products sold by taxpayers engaged in the wholesale and retail of agricultural products are exempted from value-added tax. Fresh meat products exempted from value-added tax refer to pigs, cattle, sheep, chickens, ducks and 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 which are separated by shell breaking.

3. Enterprises purchase grain and soybeans for sale. According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Exemption of Value-added Tax for Grain Enterprises (Cai Shui Zi [1999]198) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Exemption of Value-added Tax Policy for Reserved Soybeans (Cai Shui [2014] No.38), the grain sold by state-owned grain buying and selling enterprises that undertake the task of grain storage and storage is prohibited. The value-added tax shall be levied on the grain handled by other grain enterprises, except for the following items: (1) Grain for the army: refers to the grain supplied to the China People's Liberation Army and the Chinese People's Armed Police Force at the military price by means of military food stamps and military food supply certificates. (2) Disaster relief food: refers to the food supplied to the victims in need with the approval of the people's government at or above the county level, with the aid of disaster relief food (certificate) at the prescribed sales price. (3) Reservoir migrants' rations: refers to the food supplied to reservoir migrants at the prescribed sales price with the approval of the people's governments at or above the county level and with the food stamps (certificates) of reservoir migrants.

Three, agricultural products wholesale market, farmers market property tax, land use tax. According to the Notice of the Ministry of Finance and the State Administration of Taxation on Continuing to Implement the Preferential Policy of Real Estate Tax and Urban Land Use Tax in Agricultural Products Wholesale Market and Farmers Market (Cai Shui [20 19] 1 2), from 20 1 9/month1day to 202/KLOC-0. For the real estate used in agricultural products wholesale markets and farmers' markets that operate other products at the same time, the property tax shall be exempted according to the proportion of other products and the area of agricultural products trading venues. Conditions of enjoyment:1.Agricultural products wholesale market and farmers' market refer to places registered by industry and commerce for buyers and sellers to conduct spot wholesale or retail transactions of agricultural products and their primary processed products. Agricultural products include grain and oil, meat and poultry eggs, vegetables, dried and fresh fruits, aquatic products, condiments, cotton and linen, live animals, edible forest products and other edible agricultural products determined by the finance and taxation departments of provinces, autonomous regions and municipalities directly under the Central Government. 2. The real estate enjoying the above-mentioned tax incentives refers to the real estate that directly provides services for agricultural products trading in agricultural products wholesale markets and farmers' markets. Agricultural products wholesale markets, administrative offices and living quarters of farmers' markets, commercial catering and entertainment, and other properties that do not directly provide services for agricultural products transactions, do not belong to the preferential scope, and property tax should be levied according to regulations.

From 20 19 1 month 1 day to 202 1 year1February 3 1 day, the land dedicated to agricultural products in agricultural products wholesale markets and farmers' markets (including self-owned and leased, the same below) is temporarily exempted from expropriation. For the land used by agricultural products wholesale markets and farmers' markets that operate other products at the same time, the urban land use tax shall be exempted according to the proportion of the area of other products and agricultural products trading venues. Conditions of enjoyment:1.Agricultural products wholesale market and farmers' market refer to places registered by industry and commerce for buyers and sellers to conduct spot wholesale or retail transactions of agricultural products and their primary processed products. Agricultural products include grain and oil, meat and poultry eggs, vegetables, dried and fresh fruits, aquatic products, condiments, cotton and linen, live animals, edible forest products and other edible agricultural products determined by the finance and taxation departments of provinces, autonomous regions and municipalities directly under the Central Government.

2. The land enjoying the above-mentioned tax preference refers to the land where agricultural products wholesale markets and farmers' markets directly provide services for agricultural products trading. Agricultural products wholesale markets, administrative offices and living quarters of farmers' markets, commercial catering and entertainment, and other land that does not directly provide services for agricultural products trading, do not belong to the preferential scope, and urban land use tax should be levied according to regulations.

Four, the state designated purchasing departments to conclude agricultural and sideline products purchase contracts shall be exempted from stamp duty. According to the Provisional Regulations of the People's Republic of China on Stamp Duty and the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Stamp Duty, the purchase contracts of agricultural and sideline products concluded by the purchasing departments designated by the state with villagers' committees and farmers are exempt from stamp duty. Conditions for enjoyment: The parties to the purchase contract shall be the purchasing department designated by the state, the villagers' committee or individual farmers. According to the document Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Tax Policies of Farmers' Specialized Cooperatives (Caishui [2008] No.81): "The purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' specialized cooperatives and their members are exempt from stamp duty."