Core Viewpoint - The article discusses the tax exemption policy for agricultural film production and sales, highlighting its benefits for farmers and the agricultural industry [5][6]. Group 1: Tax Exemption Policy - The policy states that taxpayers engaged in the production and sale of agricultural films are exempt from value-added tax (VAT) [5][6]. - Agricultural films include various types of ground films and greenhouse films used in agricultural production [6]. Group 2: Implementation and Impact - The exemption leads to lower costs for agricultural film, making it more affordable for farmers [4]. - The policy is based on official notifications from the Ministry of Finance and the State Administration of Taxation, ensuring its legitimacy [7].