惠农“税费通”丨支持乡村振兴系列税费优惠政策（44）部分鲜活肉蛋产品流通环节免征增值税

Core Viewpoint - The article discusses the value-added tax (VAT) exemption policy for certain fresh meat and egg products sold by agricultural wholesalers and retailers, highlighting the potential cost savings for businesses in this sector [2][3][4]. Group 1: VAT Exemption Policy - Agricultural wholesalers and retailers can benefit from a VAT exemption on specific fresh meat and egg products, including pork, beef, lamb, chicken, duck, goose, and their respective eggs [5][6]. - The VAT exemption applies to fresh, refrigerated, or frozen meat, as well as whole or processed eggs [5]. Group 2: Compliance and Reporting - Businesses with monthly sales below 100,000 yuan (approximately 15,000 USD) are eligible for VAT exemption, but they must still report their sales accurately rather than filing a zero declaration [11][12]. - For example, a small supermarket with a monthly sales of 80,000 yuan must report this amount in the VAT declaration form to comply with regulations while enjoying the exemption [12].