Group 1 - The company can apply for a VAT refund under specific conditions starting from September 2025, including having a continuous positive VAT credit for six months and an increase of at least 500,000 yuan in the credit compared to the previous year [2][3] - The refund rate is 60% for the portion of the new credit up to 10 million yuan, and 30% for any amount exceeding that [2] - Agricultural wholesale markets and trade markets can be exempt from property tax and urban land use tax if they are exclusively used for agricultural products [2][4] Group 2 - The exemption policy for agricultural markets is valid until December 31, 2027 [2] - The definition of agricultural products includes a wide range of items such as grains, vegetables, and livestock, and the tax exemption applies only to properties directly used for trading these products [4] - Processed vegetable products, such as canned vegetables, are subject to VAT, while certain fresh vegetables may be exempt [5][6]

Core Viewpoint - The article discusses the exemption of value-added tax (VAT) for vegetable wholesale and retail businesses, highlighting its impact on pricing and customer loyalty. Group 1: Policy Overview - The policy states that taxpayers engaged in vegetable wholesale and retail are exempt from VAT on the sale of vegetables [6]. - Vegetables are defined to include various edible plants, fungi, and processed forms such as dried or frozen vegetables [7]. Group 2: Business Impact - The exemption allows businesses to maintain stable prices, which contributes to customer retention and increased sales volume [5][6]. - The article mentions that the lack of VAT reduces operational costs, enabling businesses to avoid arbitrary price increases [4]. Group 3: Regulatory Reference - The policy is based on the notification issued by the Ministry of Finance and the State Administration of Taxation regarding VAT exemption for vegetable circulation [8].

Core Viewpoint - The supply of grain and oil products in Qingdao is sufficient in the third quarter of 2025, with some prices experiencing slight declines while others, such as eggs and vegetables, have seen varying degrees of increases [1] Grain and Oil Prices - The average price of first-grade long-grain rice is 3.26 yuan per 500 grams, remaining stable compared to the previous quarter but down 2.11% year-on-year [2] - The average price of special flour is 2.37 yuan, down 1.67% quarter-on-quarter and 0.58% year-on-year [2] - The average price of 5-liter bottled peanut oil is 133.10 yuan per barrel, down 0.55% quarter-on-quarter and 2.06% year-on-year [2] - The average price of soybean oil is 59.43 yuan, down 0.37% quarter-on-quarter and 2.11% year-on-year [2] Pork Prices - The average price of live pigs is 7.09 yuan, down 3.70% quarter-on-quarter and 28.01% year-on-year [3] - The average price of pork belly is 15.42 yuan, down 1.06% quarter-on-quarter and 15.20% year-on-year [5] - The average price of lean pork is 15.68 yuan, down 1% quarter-on-quarter and 15.52% year-on-year [5] Egg Prices - The average price of eggs is 3.76 yuan, up 2.49% quarter-on-quarter but down 28.20% year-on-year [7] - The price fluctuations in eggs are influenced by seasonal demand and supply constraints due to high temperatures affecting production [8] Vegetable Prices - The average wholesale price of vegetables in three major markets is 2.47 yuan, up 11.26% quarter-on-quarter but down 11.79% year-on-year [12] - The average retail price of 19 vegetable varieties is 3.92 yuan, up 9.50% quarter-on-quarter but down 16.06% year-on-year [12] - The total supply of vegetables in the three major wholesale markets is 19,425 million kilograms, up 1.05% quarter-on-quarter but down 9.45% year-on-year [11]