According to the provisions of the enterprise income tax regulations, Chinese herbal medicines are tax-free items in the process of planting, and the taxes involved in the cultivation or purchase of Chinese herbal medicines by enterprises can enjoy the benefits of VAT exemption.

The cuttlebone, a traditional Chinese medicine, is a kind of medicine for fixing sperm and stopping leukorrhagia and reducing urine, which is the dry inner shell of cuttlefish or cuttlefish in sepiidae.