瓜果丰收季，带您了解农产品增值税适用税率

Group 1 - The article discusses the scope of agricultural products and the applicable VAT rate of 9% for various primary products from agriculture, forestry, animal husbandry, and aquaculture [2] - Common misconceptions are addressed, clarifying that some processed products still qualify as agricultural products, such as dumpling skins and dehydrated vegetables, which are subject to the 9% VAT rate [2] - Specific examples of agricultural products include fresh tea leaves, processed medicinal plants, and certain types of tobacco leaves, all of which fall under the 9% VAT category [2] Group 2 - Goods that do not qualify as agricultural products, such as refined tea, canned vegetables, and traditional Chinese medicine, are subject to a higher VAT rate of 13% [4] - The article outlines several VAT exemption policies for agricultural producers, including sales of self-produced agricultural products and certain sales by agricultural cooperatives [5] - Additional exemptions apply to specific sales of vegetables and live meat products by wholesalers and retailers, as well as sales of certain tea products by designated producers [5]