欢迎扫描下方二维码关注： ☑ 中成药不属于农产品 。 四、部分涉农增值税免税政策 1.农业生产者销售的自产农产品 。 2.农业专业合作社销售本社成员生产的农业产品 。 3.制种企业在特定生产经营模式下生产销售种子 。 4.从事批发、零售的纳税人销售的蔬菜 。 5.从事农产品批发、零售的纳税人销售的部分鲜活肉蛋产品 。 6.采取" 公司＋农户 "经营模式销售畜禽 。 7.边销茶生产企业销售自产的边销茶及经销企业销售的边销茶 。 供稿： 张谢斌 制作：陶冶 来源 上海税务 欢迎扫描下方二维码关注： 农农农农农农农农农产产产产产产产产产品品品品品品品品品增增增增增增增增增值值值值值值值值值税税税税税税税税税 适用税率 白露节气暑气渐消，正是秋高气爽瓜果丰收的好时节。今天，让申税小微带大家一起来梳理增值税中农产品的范围和适用税率 吧！ 一、哪些属于农产品，适用9%税率 农产品 ，是指种植业、养殖业、林业、牧业、水产业生产的各种植物、动物的初级产业。具体征税范围按照《财政部 国家税务总 局关于印发〈农业产品征税范围注释〉的通知》( 财税(1995〕52号 )及现行相关规定执行。 二、常见误区：经过简单的加工产品，不属于 ...

Core Insights - The 2025 China Harvest Festival has launched a consumption season aimed at promoting agricultural products, with initiatives from e-commerce platforms and financial institutions to support farmers [1][2] - The focus is on optimizing the supply of green and high-quality agricultural products to meet the evolving consumer demand for nutrition and health [4][5] Group 1: Agricultural Supply and Quality - The agricultural sector is actively optimizing its structure to enhance the supply of green and high-quality products, with over 36,000 new certifications for green, organic, and geographical indication products since the start of the 14th Five-Year Plan, a 70% increase from the end of the 13th Five-Year Plan [2] - The total sales of green food reached 609.78 billion yuan in 2024, with a high agricultural product quality safety monitoring pass rate of 97.9% in the first half of the year [2] - Geographical indication products have seen significant growth, with 2,544 recognized products and a direct output value exceeding 960 billion yuan [2] Group 2: Food Processing and Consumption - The food industry plays a crucial role in connecting agricultural production with consumer demand, with a focus on deep processing of agricultural products to enhance consumption [3] - The scale of fresh agricultural product consumption in China reaches 1 billion tons annually, supported by nearly 20 million cubic meters of cold chain facilities [3] - The development of a high-efficiency agricultural product circulation system is essential to reduce losses and meet cross-regional transportation needs [3] Group 3: Nutritional Health Focus - The emphasis on nutrition and health in agricultural production is highlighted by the "China Food and Nutrition Development Outline (2025-2030)," which integrates nutritional needs throughout the food supply chain [4] - There is a growing demand for high-quality protein sources, with a focus on stabilizing meat and egg supply while increasing fish, dairy, and soybean products [4][5] - The need for innovative food technology and a multi-layered nutritional food industry is emphasized to address the dual challenges of excess energy and micronutrient deficiencies [5][6] Group 4: Expanding Consumption Scenarios - The diversification of agricultural product consumption is evident, with new consumption scenarios emerging through rural tourism and experiential agriculture [7] - The development of leisure agriculture has generated nearly 900 billion yuan in revenue, becoming a vibrant area for tourism and consumption [7] - Agricultural branding initiatives are being implemented to enhance consumer confidence and connect quality products with market demand [8]

Core Viewpoint - The article discusses the implementation plan for promoting agricultural product consumption, which aims to stabilize the agricultural market, increase farmers' income, and drive high-quality agricultural development through various measures [1]. Group 1: Optimizing Supply Side - Agricultural product consumption is increasingly focused on quality and personalization, leading to a rapid growth in demand for branded products and functional foods [2]. - Since the beginning of the 14th Five-Year Plan, 36,000 new green, organic, and geographical indication agricultural products have been certified, a 70% increase compared to the end of the 13th Five-Year Plan [2]. - The goal is to provide over 200 million tons of green and high-quality agricultural products annually, with sales of green food expected to exceed 600 billion yuan in 2024 [2]. Group 2: Promoting Quality - The plan includes improving the green food standard system and promoting the application of organic standards and production procedures to enhance production technology [3]. - The Ministry of Industry and Information Technology is focusing on upgrading the food industry by leveraging biotechnology and promoting deep processing of agricultural products [3]. Group 3: Innovating Distribution - The construction of a modern agricultural product distribution system is crucial for reducing circulation losses and improving product quality, with fresh agricultural product consumption reaching 1 billion tons annually [4]. - By the end of 2024, nearly 20 million cubic meters of cold chain facilities will be supported to enhance the distribution network [5]. - The plan emphasizes the need for digital, intelligent, and standardized transformation of the agricultural supply chain [5]. Group 4: Activating Market Demand - The plan aims to diversify agricultural product consumption scenarios, encouraging activities that promote local specialties and enhance consumer engagement [6]. - Rural leisure tourism is highlighted as a growing area for expanding consumption, with various activities designed to connect urban consumers with agricultural experiences [7]. - Brand agricultural products are increasingly favored by consumers, as they are seen as a guarantee of quality and credibility [7][8]. Group 5: Enhancing Nutritional Health - The plan addresses the need for improved nutritional health services, particularly for specific demographics such as students and the elderly, to promote balanced dietary consumption [8].