欢迎扫描下方二维码关注： ☑ 中成药不属于农产品 。 四、部分涉农增值税免税政策 1.农业生产者销售的自产农产品 。 2.农业专业合作社销售本社成员生产的农业产品 。 3.制种企业在特定生产经营模式下生产销售种子 。 4.从事批发、零售的纳税人销售的蔬菜 。 5.从事农产品批发、零售的纳税人销售的部分鲜活肉蛋产品 。 6.采取" 公司＋农户 "经营模式销售畜禽 。 7.边销茶生产企业销售自产的边销茶及经销企业销售的边销茶 。 供稿： 张谢斌 制作：陶冶 来源 上海税务 欢迎扫描下方二维码关注： 农农农农农农农农农产产产产产产产产产品品品品品品品品品增增增增增增增增增值值值值值值值值值税税税税税税税税税 适用税率 白露节气暑气渐消，正是秋高气爽瓜果丰收的好时节。今天，让申税小微带大家一起来梳理增值税中农产品的范围和适用税率 吧！ 一、哪些属于农产品，适用9%税率 农产品 ，是指种植业、养殖业、林业、牧业、水产业生产的各种植物、动物的初级产业。具体征税范围按照《财政部 国家税务总 局关于印发〈农业产品征税范围注释〉的通知》( 财税(1995〕52号 )及现行相关规定执行。 二、常见误区：经过简单的加工产品，不属于 ...

Taxation on Agricultural Products - Various medicinal plants and their processed forms are classified under agricultural products for taxation purposes [3] - Natural rubber is categorized as a type of natural resin and is also considered an agricultural product [3] VAT Rates and Exemptions - Agricultural products not listed in the specified categories are subject to a general VAT rate of 13% instead of the agricultural product rate of 9% [3] - Specific food items such as frozen foods, canned vegetables, and various processed meat products are included in the general VAT category [3] Exemptions for Agricultural Producers - Agricultural producers selling their own products are exempt from VAT [3] - Farmers' cooperatives selling products from their members are also exempt [3] - Seed production enterprises under specific operational models are eligible for tax exemptions [3]

Group 1 - The article discusses the value-added tax (VAT) policies related to agricultural products, emphasizing their importance for farmers and the agricultural industry [1][4] - It highlights the potential benefits of these policies in enhancing the profitability of agricultural products and supporting farmers' income [1][6] - The article aims to educate readers about the relevant tax regulations and their implications for the agricultural sector [1][4]