农业服务免征增值税

Group 1 - The article emphasizes the promotion of rural characteristic industry development through tax incentives for agricultural production [1][2] - Agricultural services such as tillage, irrigation, pest control, and related technical training are exempt from value-added tax (VAT) [1][2] - The exemption applies to taxpayers providing specific agricultural services, including livestock breeding and disease prevention [2] Group 2 - Conditions for enjoying the tax exemption include the use of agricultural machinery for various farming activities and the provision of agricultural insurance [2] - The policy is based on the notice from the Ministry of Finance and the State Administration of Taxation regarding the transition from business tax to value-added tax [3]