Core Viewpoint - The article discusses the tax incentives provided by the Chinese government to support the development of the manufacturing industry, specifically focusing on the exemption of value-added tax (VAT) for organic fertilizer products [1][5]. Tax Incentives for Organic Fertilizer - Taxpayers engaged in the production and sale of organic fertilizer products are exempt from VAT [1]. - The exemption has been in effect since June 1, 2008, and applies to organic fertilizers, organic-inorganic compound fertilizers, and biological organic fertilizers [1][2]. - Organic fertilizers are defined as carbon-containing materials derived from plants and/or animals that provide nutrients to plants when applied to soil [2]. - Organic-inorganic compound fertilizers are those that contain a certain amount of organic fertilizer mixed and/or compounded with inorganic fertilizers [2]. - Biological organic fertilizers consist of specific functional microorganisms combined with organic materials, such as animal manure and crop residues, that have undergone harmless treatment and fermentation [2]. Conditions and Requirements - Taxpayers selling exempt organic fertilizer products must issue regular invoices and are prohibited from issuing special VAT invoices [2]. - The declaration for VAT exemption must be made according to the time when the VAT obligation arises, within the corresponding tax period [3]. - Relevant documentation must be retained for verification, including valid fertilizer registration certificates issued by agricultural authorities [4]. Application Process - Taxpayers can apply for the VAT exemption through online and offline channels, such as the electronic tax bureau and tax service halls [4].

欢迎扫描下方二维码关注： 村民 A 大刘，你家农资店最近进的有机肥卖得挺火啊，我看不少种大棚的都来买，这肥料利润咋样？ 利润还行，主要是国家有政策支持，咱卖这种有机肥不用交增值税，能省不少成本。 村民 B 真划算！那我家地里用的那种掺了秸秆腐熟料的生物有机肥，也在免税范围吗？ 村民 A 算！不光生物有机肥，还有有机肥料、有机-无机复混肥料，这三种只要是正经符合标准的，都能免，这是政策里明确规定的。 没错！不管是生产还是批发、零售这三类有机肥，都能享受免征增值税的优惠，一起来了解一下具体规定吧！ XIANGSHOUZHUTI 从事生产销售和批发、零售有机肥产品的纳税人 YOUHUINEIRONG 自2008年6月1日起，纳税人生产销售和批发、零售有机肥产品免征增值税。 《财政部 国家税务总局关于有机肥产品免征增值税的通知》（财税〔2008〕56号） 来源：国家税务总局烟台市税务局 国家税务总局烟台市莱山区税务局 国家税务总局烟台高新技术产业开发区税务局 编发：国家税务总局山东省税务局办公室 编审：纪孟君 李国秀 邵洋洋 王 羽 责编： 桑 军 来源山东税务 欢迎扫描下方二维码关注： 村民 B 温馨提醒：蓝色柳林 ...