溯源体系：免税合规的"电子身份证" 最近水果市场的"蓝莓自由"话题火了。曾经论克卖的"贵族水果"，如今在四川、云南等产地已出现10元三盒的"白菜价"。西昌种植户谌立英坦言，自家蓝莓 从最高300元/斤跌至最低8元/斤，价格缩水超30倍。但鲜少有人注意到，这场价格跳水背后，藏着农产品免税政策的精妙分界线——初级农产品与深加工产 品的税务差异，正悄然影响着整个产业链的利润分配。 根据财税字〔1995〕52号文件，农业生产者销售自产初级农产品可免征增值税。像梁才娟这样在崖州区种植豇豆的农户，扫描田头二维码完成"检测-建档- 赋码"流程后，销售的鲜豇豆就属于免税范畴。同理，农户直接售卖的蓝莓鲜果，只要未经过加工改变其物理形态（如保持完整浆果状态），就能享受免税 待遇。这也是当前低价蓝莓能在市场流通的关键——省去的13%增值税直接让利给了消费者。 初级农产品免税红利：农户直销的"保护伞" 但免税资格就像蓝莓表皮的果粉，轻轻一碰就可能消失。三亚市琼崖农业公司的案例显示，当豇豆被加工成罐头或即食产品时，就跨越了初级农产品的红 线。同样道理，蓝莓一旦被制成蓝莓酱、冻干粉或果汁饮料，就属于财税〔2008〕149号文件明确排除的 ...

Core Insights - The transformation of Xinjiang's agricultural sector is driven by a focus on market-oriented production and brand-driven sales, enhancing the agricultural value chain and increasing added value [1][2][3] Group 1: Agricultural Development - Xinjiang's agricultural development is shifting from high yield to high quality and high standards, moving away from the traditional model of selling low-priced primary products [1] - The introduction of leading processing enterprises has enabled the conversion of raw agricultural products into high-value processed goods, creating job opportunities and increasing local income [1][2] Group 2: Brand Building - Brand development acts as an amplifier for agricultural products, with local products achieving international organic certification and significant market demand [2] - The transition from "selling what is available" to "selling what is desired" is crucial for upgrading agricultural products from generic to premium status [2] Group 3: Market Expansion - Agricultural products must reach beyond local markets to appreciate in value, as demonstrated by the success of the "Rujiangqing" edible fungus ecological technology demonstration park [2] - Investments in cold chain storage and logistics have extended the sales period of products, allowing for better market penetration and sales opportunities [2] Group 4: Collaborative Efforts - Successful value addition in agriculture requires collaborative efforts among government, enterprises, and farmers, focusing on infrastructure improvement, innovation, and quality management [3] - The emphasis on aligning with local resource endowments and industry foundations is essential for achieving high-quality development in Xinjiang's agricultural sector [3]

Core Viewpoint - The Agricultural Development Bank of China (ADBC) is providing significant financial support to the "Tianfu Grain Warehouse" rapeseed seed production demonstration base project in San Tai County, with a total investment exceeding 100 million yuan to enhance the local rapeseed seed production industry [1][2]. Group 1: Project Financing and Support - ADBC's San Tai County branch has recently invested an additional 40 million yuan in loans to support the project, which aims to promote high-quality development in the local rapeseed seed production industry [1]. - The branch has proactively addressed the project's financing needs, forming a specialized team to conduct in-depth research and tailor financial service plans, resulting in the approval of 400 million yuan in project loans [1][2]. Group 2: Project Objectives and Benefits - The project includes land consolidation, construction of field roads, improvement of irrigation facilities, and provision of seed production experimental greenhouses and quality testing equipment [2]. - Upon completion, the project is expected to significantly enhance per-acre productivity and disaster resistance, facilitate agricultural transformation, and create conditions for mechanized and large-scale production, thereby reducing operational costs [2]. - The project will also leverage land transfer mechanisms to increase villagers' income through both land rent and employment opportunities, contributing to rural economic growth [2]. Group 3: Future Plans and Contributions - ADBC's San Tai County branch plans to continue enhancing its role as a policy-oriented agricultural bank by increasing credit support and focusing on the upgrade of the entire agricultural industry chain [2]. - The bank aims to explore new pathways for rural revitalization that enhance industry efficiency and farmers' income, thereby contributing to local economic development and comprehensive rural revitalization [2].