Core Viewpoint - The article discusses the tax exemption policy for agricultural producers selling self-produced agricultural products, highlighting its benefits for small-scale farmers and the overall agricultural sector [5][6]. Group 1: Tax Exemption Policy - Agricultural producers engaged in planting, breeding, forestry, animal husbandry, and aquaculture are exempt from value-added tax (VAT) on the sale of primary agricultural products [6]. - The agricultural products must be classified as primary agricultural products listed in the "Agricultural Product Taxation Scope Annotation" [6]. Group 2: Regulatory References - The policy is based on the "Interim Regulations on Value-Added Tax of the People's Republic of China" and related guidelines issued by the State Administration of Taxation [7].