懂政策，享红利！农业生产者自产农产品增值税优惠要点速览

Group 1 - The "Company + Farmer" operating model involves companies signing contracts with farmers to provide livestock seedlings, feed, veterinary drugs, and vaccines, with ownership remaining with the company. Farmers raise the livestock until maturity and return them to the company for sale [2]. - Seed production companies operate under models that allow them to produce and sell seeds, qualifying as agricultural producers selling self-produced agricultural products, thus exempt from value-added tax (VAT) [2]. - The policy basis for these tax exemptions includes various regulations and announcements from the Ministry of Finance and the State Administration of Taxation, which outline the VAT treatment for agricultural products and specific operating models [2]. Group 2 - Agricultural producers selling self-produced agricultural products can issue ordinary invoices for tax exemption, rather than special VAT invoices [2]. - When taxpayers purchase agricultural products and receive sales or acquisition invoices, they can calculate input tax based on the product price and a 9% deduction rate [2].