Group 1 - The article emphasizes the promotion of rural characteristic industry development through tax incentives for agricultural production [1][2] - Agricultural services such as tillage, irrigation, pest control, and related technical training are exempt from value-added tax (VAT) [1][2] - The exemption applies to taxpayers providing specific agricultural services, including livestock breeding and disease prevention [2] Group 2 - Conditions for enjoying the tax exemption include the use of agricultural machinery for various farming activities and the provision of agricultural insurance [2] - The policy is based on the notice from the Ministry of Finance and the State Administration of Taxation regarding the transition from business tax to value-added tax [3]

Core Viewpoint - The article discusses the tax exemption policy for agricultural services, highlighting the benefits for farmers and the efficiency of modern agricultural practices [4][5][6]. Group 1: Agricultural Services Tax Exemption - Taxpayers providing agricultural services such as tillage, irrigation, pest control, plant protection, and related technical training are exempt from value-added tax [4][5]. - The exemption also covers breeding and disease prevention services for poultry, livestock, and aquatic animals, including the provision of related medicines and medical supplies [6]. Group 2: Definition of Agricultural Services - Agricultural tillage refers to the use of machinery for farming activities including plowing, planting, harvesting, and pest control [6]. - Irrigation and drainage services involve managing water supply and removal for farmland [6]. - Pest control services include monitoring and managing agricultural pests across various sectors [6]. - Agricultural insurance provides coverage for crops and livestock [6]. - Technical training related to agricultural practices and insurance knowledge is also included in the exemption [6].