惠农“税费通”|支持乡村振兴系列税费优惠政策(43)蔬菜流通环节免征增值税
蓝色柳林财税室·2025-11-12 15:00

Core Viewpoint - The article discusses the exemption of value-added tax (VAT) for vegetable wholesale and retail businesses, highlighting its impact on pricing and customer loyalty. Group 1: Policy Overview - The policy states that taxpayers engaged in vegetable wholesale and retail are exempt from VAT on the sale of vegetables [6]. - Vegetables are defined to include various edible plants, fungi, and processed forms such as dried or frozen vegetables [7]. Group 2: Business Impact - The exemption allows businesses to maintain stable prices, which contributes to customer retention and increased sales volume [5][6]. - The article mentions that the lack of VAT reduces operational costs, enabling businesses to avoid arbitrary price increases [4]. Group 3: Regulatory Reference - The policy is based on the notification issued by the Ministry of Finance and the State Administration of Taxation regarding VAT exemption for vegetable circulation [8].