惠农“税费通”｜支持乡村振兴系列税费优惠政策（25）生产销售有机肥免征增值税

Core Viewpoint - The article discusses the tax exemption policy for organic fertilizers in China, highlighting the benefits for producers and sellers in the agricultural sector due to the absence of value-added tax (VAT) on qualifying products [6][8]. Group 1: Tax Exemption Policy - The tax exemption applies to organic fertilizers, organic-inorganic compound fertilizers, and biological organic fertilizers that meet specific standards [7]. - Since June 1, 2008, taxpayers involved in the production, wholesale, and retail of organic fertilizers are exempt from VAT [6][8]. Group 2: Types of Qualifying Fertilizers - Organic fertilizers are defined as carbon-containing materials derived from plants and/or animals, primarily used to provide nutrients to plants [7]. - Organic-inorganic compound fertilizers are mixtures or compounds made from both organic and inorganic fertilizers, containing a certain amount of organic fertilizer [7]. - Biological organic fertilizers consist of specific functional microorganisms combined with organic materials from animal and plant residues that have been treated and decomposed [7].