惠农“税费通”｜支持乡村振兴系列税费优惠政策（15）出租国有农用地给农业生产者用于农业生产免征增值税

Core Viewpoint - Renting state-owned agricultural land to agricultural producers for agricultural production is exempt from value-added tax (VAT) [5][6][7] Group 1: Taxpayer Information - The taxpayer is defined as those renting state-owned agricultural land to agricultural producers for agricultural production [5] Group 2: Conditions for Exemption - The land being rented must be state-owned agricultural land [6] - The agricultural producers must use the land for agricultural production [6] Group 3: Policy Reference - The policy is outlined in the announcement by the Ministry of Finance and the State Administration of Taxation regarding VAT policies for renting state-owned agricultural land [7]