Group 1 - The article emphasizes the development of rural characteristic industries and the promotion of tax incentives for agricultural production [3][6] - Agricultural producers selling self-produced agricultural products are exempt from value-added tax (VAT) under certain conditions [4][6] - The exemption applies to primary agricultural products produced by units and individuals engaged in planting, breeding, forestry, animal husbandry, and aquaculture [4][6] Group 2 - Drip irrigation products, including drip tape and drip pipes, are also exempt from VAT since July 1, 2007, for taxpayers involved in their production and sales [6][7] - The definition of drip irrigation products includes those specifically designed for agricultural water-saving systems, meeting national quality standards [7][8] - Taxpayers benefiting from the exemption must separately account for the sales of drip irrigation products as per the relevant tax regulations [7][8]

Core Viewpoint - The article provides a step-by-step guide on how to issue blue invoices for the sale of self-produced agricultural products, emphasizing the ease of the process through digital platforms [2][3]. Group 1: Invoice Issuance Process - Step 3 outlines the navigation path to access the blue invoice issuance section on the electronic tax bureau [2]. - Step 4 involves selecting the type of invoice, specifically ordinary invoices or those for specific businesses like self-produced agricultural products [2]. - Step 5 requires filling in the buyer's information, including the company name and tax number, with an option to skip the tax number for individual buyers [3]. - Step 6 details the need to input project name, unit, quantity, and other relevant information in the invoice [3]. - Step 7 emphasizes the importance of previewing the information before clicking to issue the invoice [3]. Group 2: Common Questions and Policy References - Q1 addresses the types of self-produced agricultural products eligible for VAT exemption, which includes products directly sold by agricultural producers [3]. - Q2 explains how individuals can apply for invoices for self-produced agricultural products through platforms like "Yue Tax Pass" and the electronic tax bureau app [3]. - The article cites relevant policy documents, including the "Interim Regulations on Value-Added Tax of the People's Republic of China" and the notice on the taxation scope of agricultural products [3].