Group 1 - The article discusses the scope of agricultural products and the applicable VAT rate of 9% for various primary products from agriculture, forestry, animal husbandry, and aquaculture [2] - Common misconceptions are addressed, clarifying that some processed products still qualify as agricultural products, such as dumpling skins and dehydrated vegetables, which are subject to the 9% VAT rate [2] - Specific examples of agricultural products include fresh tea leaves, processed medicinal plants, and certain types of tobacco leaves, all of which fall under the 9% VAT category [2] Group 2 - Goods that do not qualify as agricultural products, such as refined tea, canned vegetables, and traditional Chinese medicine, are subject to a higher VAT rate of 13% [4] - The article outlines several VAT exemption policies for agricultural producers, including sales of self-produced agricultural products and certain sales by agricultural cooperatives [5] - Additional exemptions apply to specific sales of vegetables and live meat products by wholesalers and retailers, as well as sales of certain tea products by designated producers [5]

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]