欢迎扫描下方二维码关注： 村民 A 张叔，你家在菜市场的批发摊这两天生意真好，我看那茄子、黄瓜卖得可快了，不考虑涨涨价？ 涨啥啊，都是老顾客！而且国家有政策，咱批发零售蔬菜都不用交增值税，成本没那么高，肯定不随便涨价。 村民 B 村民 A 怪不得大家都爱来你这买菜，又新鲜又便宜，价格还稳定！ 一起来看看蔬菜流通环节免征增值税政策的具体规定吧。 XIANGSHOUZHUTI 蔬菜是指可作副食的草本、木本植物，包括各种蔬菜、菌类植物和少数可作副食的木本植物及经挑选、清洗、切分、晾晒、包装、脱水、冷藏、冷 冻等工序加工的蔬菜。蔬菜的主要品种参照《蔬菜主要品种目录》执行。 ZHENGCEYIJU 《财政部 国家税务总局关于免征蔬菜流通环节增值税有关问题的通知》（财税〔2011〕137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：张名杨 纪孟君 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： 从事蔬菜批发、零售的纳税人 YOUHUINEIRONG 从事蔬菜批发、零售的纳税人销售的蔬菜免征 ...

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]