Group 1 - The article outlines the scope of taxation on primary agricultural products, including grains, vegetables, and various plant-based products [2][8][10] - Specific categories of taxable products include grains such as wheat, rice, and corn, as well as processed forms like flour and noodles [2][8] - Vegetables and their processed forms, such as pickled and dehydrated vegetables, are also included in the taxable range [2][8] Group 2 - The article details the taxation of tobacco leaves, including sun-dried and air-dried forms, while excluding re-dried tobacco from professional factories [4][5] - Tea leaves, including various types of raw tea, are subject to taxation, but refined teas are excluded [6][7] - The article specifies that fruits, nuts, and medicinal plants are also included in the taxable agricultural products, while canned fruits and processed nuts are excluded [9][12] Group 3 - The taxation scope extends to animal products, including aquatic products like fish and shellfish, which are subject to specific processing conditions [18][19] - Livestock products such as meat, eggs, and milk are included, while processed meat and dairy products are excluded from the tax exemption [21][22] - The article emphasizes that agricultural producers selling their own products are subject to different tax regulations compared to those selling purchased products [25]
一图辨析销售哪些自产农产品可开具免税发票?(一,二)
蓝色柳林财税室·2026-01-01 13:59