生产销售有机肥免征增值税

Core Viewpoint - The article discusses the tax exemption policy for organic fertilizer products, which aims to promote the development of rural specialty industries and enhance agricultural production [2][3]. Group 1: Tax Exemption Policy - Taxpayers engaged in the production, wholesale, and retail of organic fertilizer products are exempt from value-added tax (VAT) starting from June 1, 2008 [3]. - The exempted organic fertilizer products include organic fertilizers, organic-inorganic compound fertilizers, and biological organic fertilizers [4]. Group 2: Definition of Organic Fertilizer Products - Organic fertilizers are defined as carbon-containing materials derived from plants and/or animals, primarily used to provide plant nutrients when applied to soil [4]. - Organic-inorganic compound fertilizers are mixtures or compounds made from organic and inorganic fertilizers that contain a certain amount of organic fertilizer [4]. - Biological organic fertilizers consist of specific functional microorganisms combined with organic materials sourced from animal and plant residues, which have undergone harmless treatment and decomposition [4].