Core Viewpoint - The article discusses the tax incentives provided by the Chinese government to support the development of the manufacturing industry, specifically focusing on the exemption of value-added tax (VAT) for organic fertilizer products [1][5]. Tax Incentives for Organic Fertilizer - Taxpayers engaged in the production and sale of organic fertilizer products are exempt from VAT [1]. - The exemption has been in effect since June 1, 2008, and applies to organic fertilizers, organic-inorganic compound fertilizers, and biological organic fertilizers [1][2]. - Organic fertilizers are defined as carbon-containing materials derived from plants and/or animals that provide nutrients to plants when applied to soil [2]. - Organic-inorganic compound fertilizers are those that contain a certain amount of organic fertilizer mixed and/or compounded with inorganic fertilizers [2]. - Biological organic fertilizers consist of specific functional microorganisms combined with organic materials, such as animal manure and crop residues, that have undergone harmless treatment and fermentation [2]. Conditions and Requirements - Taxpayers selling exempt organic fertilizer products must issue regular invoices and are prohibited from issuing special VAT invoices [2]. - The declaration for VAT exemption must be made according to the time when the VAT obligation arises, within the corresponding tax period [3]. - Relevant documentation must be retained for verification, including valid fertilizer registration certificates issued by agricultural authorities [4]. Application Process - Taxpayers can apply for the VAT exemption through online and offline channels, such as the electronic tax bureau and tax service halls [4].