Group 1 - The article emphasizes the development of rural characteristic industries and the promotion of tax incentives for agricultural production [3][6] - Agricultural producers selling self-produced agricultural products are exempt from value-added tax (VAT) under certain conditions [4][6] - The exemption applies to primary agricultural products produced by units and individuals engaged in planting, breeding, forestry, animal husbandry, and aquaculture [4][6] Group 2 - Drip irrigation products, including drip tape and drip pipes, are also exempt from VAT since July 1, 2007, for taxpayers involved in their production and sales [6][7] - The definition of drip irrigation products includes those specifically designed for agricultural water-saving systems, meeting national quality standards [7][8] - Taxpayers benefiting from the exemption must separately account for the sales of drip irrigation products as per the relevant tax regulations [7][8]