Core Viewpoint - The article discusses various tax incentives and exemptions related to tea production in China, highlighting the benefits for agricultural producers and cooperatives in the tea industry [9]. Tax Incentives for Tea Production - Fresh tea leaves and buds, referred to as "tea green," are subject to tax exemptions under specific conditions, including the sale of raw tea [2][3]. - Agricultural producers selling self-produced tea products are exempt from value-added tax (VAT) [3][4]. - Farmers' cooperatives selling tea produced by their members are also exempt from VAT [4][5]. Tax Exemptions for Agricultural Inputs - Sales of tea tree seeds and seedlings by farmers' cooperatives to their members are exempt from VAT [4]. - General taxpayers purchasing exempt tea products from farmers' cooperatives can deduct input tax [6]. Land Use and Agricultural Production - The transfer of land use rights to agricultural producers for tea production is exempt from VAT [10]. - Contracts for the sale of agricultural production materials or tea products established by farmers' cooperatives are exempt from stamp duty [7]. VAT Exemptions for Agricultural Services - Services related to tea cultivation, such as irrigation, pest control, and technical training, are exempt from VAT [15][16]. Corporate Income Tax Benefits - Companies engaged in tea planting can benefit from a 50% reduction in corporate income tax [17]. - Income from initial processing of tea leaves is exempt from corporate income tax [19][20]. Personal Income Tax Exemptions - Personal income derived from tea cultivation is currently exempt from personal income tax [23][26]. Land Use Tax Exemptions - Land directly used for tea production is exempt from urban land use tax [26].