惠农“税费通”｜支持乡村振兴系列税费优惠政策（40）农民专业合作社销售本社成员生产的农产品免征增值税

Core Viewpoint - The article discusses the tax exemption policy for agricultural products sold by farmers' cooperatives, highlighting the benefits for cooperative members and the specific regulations governing this exemption [2][3][5]. Group 1: Tax Exemption Policy - Farmers' cooperatives can sell agricultural products produced by their members without incurring value-added tax (VAT) [5][6]. - The agricultural products must be classified as primary agricultural products according to the relevant tax regulations [6][7]. Group 2: Cooperative Regulations - Farmers' cooperatives must be established and registered in accordance with the Law on Farmers' Professional Cooperatives of the People's Republic of China [6][7]. - The tax exemption policy is outlined in the official notifications from the Ministry of Finance and the State Administration of Taxation [7].