惠农“税费通”｜支持乡村振兴系列税费优惠政策（38）“公司＋农户”经营模式销售畜禽免征增值税

Core Viewpoint - The "company + farmer" business model for poultry sales is effective and benefits from a tax exemption on value-added tax (VAT) for agricultural products [2][3]. Summary by Sections Business Model - The "company + farmer" model allows taxpayers engaged in poultry farming to recycle and sell poultry, qualifying them for VAT exemption as they are considered agricultural producers selling self-produced agricultural products [3]. Tax Exemption Policy - The policy stipulates that taxpayers must adopt the "company + farmer" model for poultry farming to be eligible for VAT exemption [4]. - The poultry must be listed in the "Scope of Taxation for Agricultural Products" as per the relevant government notification [4]. Regulatory References - The article references several legal documents, including the "Interim Regulations on Value-Added Tax of the People's Republic of China" and specific announcements from the State Administration of Taxation regarding the "company + farmer" model [9].