Group 1 - The article discusses tax exemption policies for specific agricultural products, including drip irrigation belts and pipes, as well as organic fertilizers, aimed at supporting the agricultural sector [5][12][19]. - Tax exemption for drip irrigation products has been in effect since July 1, 2007, allowing eligible taxpayers to sell these products without VAT [6][11]. - Organic fertilizers are exempt from VAT starting from June 1, 2008, covering various types of organic fertilizers, including organic, organic-inorganic mixed fertilizers, and biological organic fertilizers [15][17]. Group 2 - Taxpayers selling exempt drip irrigation products must issue ordinary invoices and cannot issue special VAT invoices [7]. - For organic fertilizers, similar invoicing rules apply, requiring ordinary invoices for sales [15]. - The article outlines the necessary documentation and procedures for taxpayers to apply for these tax exemptions, including the need to retain relevant proof for verification [9][16]. Group 3 - The article also highlights other tax exemption policies, such as the exemption of consumption tax for ethanol gasoline produced from purchased taxed gasoline, effective since January 1, 2009 [20]. - Another policy mentioned is the exemption of consumption tax for biodiesel produced from waste animal and plant oils, which has been in effect since January 1, 2009, provided certain conditions are met [23].

Core Viewpoint - The article discusses the tax exemption policy for the production and sale of drip irrigation products, specifically drip irrigation belts and pipes, which can benefit companies entering the agricultural water-saving irrigation business [2][3]. Tax Exemption Policy - Since July 1, 2007, taxpayers engaged in the production and sale of drip irrigation belts and pipes are exempt from value-added tax (VAT) [4][5]. - Drip irrigation belts and pipes are defined as specialized products for agricultural water-saving drip irrigation systems, which must meet national quality and technical standards [5]. Conditions for Enjoying Tax Exemption - To qualify for the tax exemption, taxpayers must separately account for the sales revenue of drip irrigation belts and pipes as per the "Interim Regulations on Value-Added Tax of the People's Republic of China" [5]. - If the sales revenue is not accounted for separately, the taxpayer will not be eligible for the tax exemption [5]. Relevant Regulations - The policy is outlined in the notice from the Ministry of Finance and the State Administration of Taxation regarding the exemption of VAT for drip irrigation products [6].