Agricultural Production Tax Policies - The value-added tax (VAT) on self-produced agricultural products sold by agricultural producers is exempt [1] - Income from agricultural, forestry, animal husbandry, and fishery projects can be exempted or reduced from corporate income tax [2][3] - Individuals and sole proprietorships engaged in planting, breeding, and fishing activities are temporarily exempt from individual income tax [4][5] - Vessels registered as fishing or aquaculture boats are exempt from vehicle and vessel tax [6][7] - Land directly used for agricultural production is exempt from urban land use tax [8][9] Agricultural Circulation Tax Policies - VAT is exempt on the sale of vegetables and certain fresh meat and egg products by wholesalers and retailers [10][11] - Farmers and cooperatives are exempt from stamp duty on contracts for purchasing agricultural materials or selling agricultural products [12][13] - Properties and land used in agricultural wholesale and retail markets are temporarily exempt from property tax and urban land use tax [14][15] Agricultural Service Tax Policies - VAT is exempt for services related to agricultural tillage, irrigation, pest control, and animal health [16] Support for Agricultural Industrialization Tax Policies - VAT is exempt for sales of livestock under the "company + farmer" operating model [17] - Agricultural cooperatives selling products produced by their members are treated as agricultural producers and are exempt from VAT [18][19] - Land leased for agricultural production is exempt from VAT [21][22] - Companies using the "company + farmer" model in agricultural projects can enjoy corporate income tax reductions [23][24] - Income from initial processing of agricultural products is exempt from corporate income tax [25][26]