Core Viewpoint - The article highlights the significant demand for agricultural machinery among farmers and discusses the tax exemption policies applicable to the wholesale and retail of agricultural machinery and supplies, including seed, seedling, and pesticide sales [3][5][6]. Tax Exemption Policy - The wholesale and retail of seeds, seedlings, pesticides, and agricultural machinery are exempt from value-added tax (VAT) [5][6]. - Agricultural machinery includes various machines and tools used in agricultural production, which fall under the tax exemption category [7]. Relevant Regulations - The article references specific regulations, including the "Notice on the Tax Exemption Policy for Agricultural Production Materials" issued by the Ministry of Finance and the State Administration of Taxation [8].