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 article discusses the tax implications for agricultural producers selling their own products and the importance of compliance with tax regulations [1][2][4]. Policy Interpretation - According to the "Interim Regulations on Value-Added Tax of the People's Republic of China," agricultural producers selling self-produced agricultural products are exempt from value-added tax (VAT) [1]. - The "Invoice Management Measures" clarify that businesses must issue invoices for transactions, and there are specific rules regarding the issuance of VAT invoices for exempt products [2]. Compliance Tips - It is crucial for agricultural producers to issue regular VAT invoices for exempt products to maintain compliance and avoid losing large orders from businesses that require invoices for reimbursement [2]. - Misunderstanding the tax exemption rules can lead to significant financial penalties, including back taxes and fines, if sales are incorrectly reported as exempt [4]. Sales Classification - There is a clear distinction between self-produced and purchased agricultural products; only self-produced items qualify for VAT exemption, while purchased items are subject to normal VAT regulations [3][4]. - Specific exemptions apply to certain fresh meat and egg products, which are outlined in the relevant tax policies [4]. Record Keeping - Proper record-keeping is essential for distinguishing between exempt and taxable sales, and businesses should retain invoices or purchase receipts as proof of compliance [4]. - Regular tax filings and accurate reporting are recommended regardless of exemption status to ensure long-term business sustainability [4].