这些农产品免征增值税吗？

Core Viewpoint - The article discusses the tax exemption policies for agricultural products sold by farmers' cooperatives and the conditions under which these exemptions apply [5][6]. Group 1: Tax Exemption for Agricultural Products - Agricultural producers selling their own products are exempt from value-added tax (VAT) [5]. - Farmers' cooperatives selling products produced by their members are also considered as agricultural producers and are exempt from VAT [5]. - Companies using a "company + farmer" model for selling livestock are eligible for VAT exemption as they are deemed to be selling self-produced agricultural products [6]. Group 2: Processed Agricultural Products - Once agricultural products are processed (e.g., tea leaves into refined tea), they no longer qualify for VAT exemption and must be taxed at the applicable rate [6]. - Sales of externally purchased agricultural products do not qualify for VAT exemption [6].