Taxation on Agricultural Products - The scope of taxation includes various staple food crops such as wheat, rice, corn, millet, and other grains, as well as processed grains like flour and rice [3] - Frozen foods, instant noodles, and other products made from grains are exempt from this taxation [3] VAT Exemptions - Agricultural producers selling their own agricultural products are exempt from value-added tax (VAT) [4] - State-owned grain purchasing and selling enterprises that undertake grain storage tasks are also exempt from VAT [4] - Wholesale and retail of seeds, seedlings, pesticides, and agricultural machinery are exempt from VAT [4] Income Tax Exemptions for Agricultural Activities - Enterprises engaged in the cultivation of vegetables, grains, tubers, oilseeds, legumes, cotton, and other agricultural products are exempt from corporate income tax [7] - Individuals or sole proprietorships involved in agriculture, aquaculture, and fishing are temporarily exempt from personal income tax [8]