Core Viewpoint - The article discusses the exemption of value-added tax (VAT) for vegetable wholesale and retail businesses, highlighting its impact on pricing and customer loyalty. Group 1: Policy Overview - The policy states that taxpayers engaged in vegetable wholesale and retail are exempt from VAT on the sale of vegetables [6]. - Vegetables are defined to include various edible plants, fungi, and processed forms such as dried or frozen vegetables [7]. Group 2: Business Impact - The exemption allows businesses to maintain stable prices, which contributes to customer retention and increased sales volume [5][6]. - The article mentions that the lack of VAT reduces operational costs, enabling businesses to avoid arbitrary price increases [4]. Group 3: Regulatory Reference - The policy is based on the notification issued by the Ministry of Finance and the State Administration of Taxation regarding VAT exemption for vegetable circulation [8].

Core Points - The article discusses the exemption of value-added tax (VAT) for vegetable wholesalers and retailers starting from January 1, 2012 [3] - It outlines the conditions and procedures for taxpayers to enjoy this VAT exemption [7][8] Group 1: VAT Exemption Details - Taxpayers engaged in the wholesale and retail of vegetables are exempt from VAT on their sales [3] - The definition of vegetables includes various herbaceous and woody plants, as well as certain fungi [4] - Processed vegetables, such as those that have been selected, cleaned, cut, dried, packaged, dehydrated, refrigerated, or frozen, fall under the exemption [5] Group 2: Conditions for Exemption - Canned vegetables are not included in the exemption [6] - Taxpayers selling both vegetables and other taxable goods must separately account for the sales of each; failure to do so disqualifies them from the exemption [6][10] Group 3: Filing Procedures - Taxpayers do not need to apply for the exemption but must fill out the appropriate sections in their VAT tax return [7] - Small-scale taxpayers with monthly sales not exceeding 100,000 yuan or quarterly sales not exceeding 300,000 yuan should report their exempt sales in specific sections of the VAT return [8] - General taxpayers must report exempt sales in designated columns and complete additional forms to specify the nature of the exemption [11][13]

Group 1 - The core viewpoint of the article is that fresh vegetables sold in the circulation link are exempt from value-added tax (VAT) according to the relevant regulations [2][3] - The exemption applies specifically to vegetables as defined in the regulations, which include various types of vegetables and fungi, but does not extend to fruits like peaches or processed vegetable products like canned cucumbers [2][3] - Sellers of vegetables who also sell other taxable goods must separately account for the sales of vegetables and other taxable goods to qualify for the exemption [3] Group 2 - If a seller engages in taxable sales and issues a special VAT invoice, they cannot enjoy the exemption policy for the sale of vegetables [3]