惠农“税费通”｜支持乡村振兴系列税费优惠政策（37）农业生产排放应税污染物的暂予免征环境保护税

Group 1 - The article discusses the exemption of environmental protection tax for agricultural production emissions, specifically stating that small-scale farming is not subject to this tax, while large-scale farming is excluded from this exemption [2][3][4] - It emphasizes that the exemption applies to individuals and units engaged in agricultural production, excluding large-scale breeding operations [5][6] Group 2 - The article references the Environmental Protection Tax Law of the People's Republic of China, indicating that agricultural production emissions are temporarily exempt from the environmental protection tax [6] - It highlights the importance of understanding the specific regulations regarding tax exemptions for different scales of agricultural operations [3][4]