Group 1 - The core business model discussed is the "company + farmer" model, which allows companies to engage in livestock and poultry farming while providing a stable buyback price for farmers, ensuring their income security [3][5]. - This model enables companies to enjoy corporate income tax exemptions, particularly for livestock and poultry farming, as well as other agricultural activities [4][6]. - Specific projects that are exempt from corporate income tax include the breeding of livestock and poultry, cultivation of various crops, and services related to agriculture, forestry, animal husbandry, and fishery [6][7]. Group 2 - The policy stipulates that since January 1, 2010, companies adopting the "company + farmer" model for livestock and poultry farming can sign contracts with farmers, providing them with necessary resources while retaining ownership of the livestock [7]. - The tax exemption policy is detailed in various regulations and announcements from the National Taxation Administration, which outlines the eligibility criteria and specific projects that qualify for tax benefits [8].

Core Viewpoint - The "company + farmer" business model for poultry sales is effective and benefits from a tax exemption on value-added tax (VAT) for agricultural products [2][3]. Summary by Sections Business Model - The "company + farmer" model allows taxpayers engaged in poultry farming to recycle and sell poultry, qualifying them for VAT exemption as they are considered agricultural producers selling self-produced agricultural products [3]. Tax Exemption Policy - The policy stipulates that taxpayers must adopt the "company + farmer" model for poultry farming to be eligible for VAT exemption [4]. - The poultry must be listed in the "Scope of Taxation for Agricultural Products" as per the relevant government notification [4]. Regulatory References - The article references several legal documents, including the "Interim Regulations on Value-Added Tax of the People's Republic of China" and specific announcements from the State Administration of Taxation regarding the "company + farmer" model [9].