欢迎扫描下方二维码关注： 1 自产农产品 农业生产者销售的自产农产品 (免征增值税) 自产农产品 指直接从事植物的种植、收割和动物的饲养、 捕捞的单位和个人销售的《农业产品征税范围 注释》所列的自产农业产品。 单位和个人销售的外购的农业产品,以及单位和个 人外购农业产品生产、加工后销售的仍然属于《农 业产品征税范围注释》所列的农业产品,不属于免 税的范围,应当按照规定税率征收增值税。 农民专业合作社 2 对农民专业合作社销售本社成员生产的农业 产品，视同农业生产者销售自产农业产品 免征增值税 农民专业合作社 是指依照《中华人民共和国农民专业合作社 法》规定设立和登记的农民专业合作社。 3 "公司+农户"经营模式 纳税人采取"公司+农户"经营模式从事畜禽饲养,回收 再销售畜禽,属于农业生产者销售自产农产品 (免征增值税 "公司+农户"经营模式 是指公司与农户签订委托养殖合同，向农户提供畜禽苗、 饲料、兽药及疫苗等(所有权属于公司), 农户饲养畜禽苗至成品后交付公司回收, 公司将回收的成品畜禽用于销售。 畜禽 是指属于《农业产品征税范围注释》的农业产品。 ly 制种行业 制种企业在下列生产经营模式下生产销售种 子 ...

Group 1 - The focus of the Gansu Zhangye City Discipline Inspection Commission is on addressing prominent issues in the corn seed production sector through a comprehensive approach of "investigation, correction, and governance" [1] - The commission has identified 19 key issues related to irregular charges and misappropriation of seed production service fees, which have been included in a special supervision focus for rectification [1] - A specialized action team has been established to ensure that all responsible parties develop specific plans and collaborate effectively across different levels of government and community [1] Group 2 - The commission emphasizes the importance of responsibility implementation, fund management, and problem rectification, conducting thorough inspections and feedback on 637 identified issues [2] - A comprehensive inspection approach has been adopted, involving direct engagement with 41 seed production enterprises, 28 townships, and 259 villages to uncover inconsistencies in fee collection and service management [2] - The Hightai County Discipline Inspection Commission has implemented a collaborative supervision model to ensure effective oversight of seed production contracts and service fee management [2] Group 3 - The commission has formed a specialized inspection team to track and ensure the resolution of 214 identified issues, implementing various corrective actions [3] - A total of 69 violations involving favoritism, opaque operations, and embezzlement have been investigated, resulting in disciplinary actions against 167 individuals, with 27 facing penalties [3] - The commission has encouraged local departments to establish over 20 management systems related to seed production service fees and has issued measures to strengthen oversight of the corn seed production industry [3]