农业生产者销售自产农产品如何申报增值税？

Core Viewpoint - The article discusses the tax reporting procedures for small-scale and general VAT taxpayers in China, particularly focusing on the exemption policies for agricultural products and the necessary steps for filing VAT returns [2][4][6]. Group 1: Small-Scale Taxpayer Reporting - Company A, as a small-scale VAT taxpayer, benefits from the exemption policy for self-produced agricultural products, reporting a revenue of 1,000,000.00 yuan in the second quarter of 2025 [2]. - The first step in the reporting process involves filling out the VAT declaration main form, specifically entering the total amount of exempt sales in the designated line for "other exempt sales" [2]. - The VAT exemption details must be filled in the VAT exemption declaration detail form, including the sales amount and the calculated exempt tax amount based on a 3% rate [4]. Group 2: General Taxpayer Reporting - Company B, classified as a general VAT taxpayer, also enjoys the exemption policy for self-produced agricultural products, reporting a revenue of 1,000,000.00 yuan in June 2025 [6]. - Similar to small-scale taxpayers, the first step for general taxpayers is to fill out the VAT declaration main form, specifically entering the total amount of exempt sales in the "exempt goods sales amount" section [6].