同时，对照《适用9%增值税税率货物范围注释》中关于农产品的具体界定，税务干部就食用菌产品的 初加工与深加工界限进行了详细解释，提醒企业对于外购农产品进行加工后销售的情况，需按规定缴纳 增值税。 春回大地，万物复苏。在长顺县广顺镇的贵州天仁乙农业科技发展有限公司内，一幅"春日生产忙"的画 卷正徐徐展开。为帮助企业解决涉税难题，长顺县税务局组织业务骨干深入企业，主动上门送政策、问 需求、解难题，以税惠春风助力企业复工复产跑出"加速度"。 针对企业提出的关于自产自销食用菌产品如何享受免征增值税政策的具体问题，税务干部逐一解答，帮 助企业准确把握政策口径，确保税收红利应享尽享。 春节刚过，贵州天仁乙农业科技发展有限公司正抢抓农时加紧生产，目前菌种生产量预计将达到500万 棒。面对上门走访的税务干部，企业负责人介绍道，随着生产规模扩大，企业在发票增量、政策适用等 方面也面临着一些实际困难。 结合企业"企业+合作社+农户"的经营模式，税务干部就收购农户自产农产品如何规范开具农产品收购 发票、如何正确计算抵扣进项税额等操作细节进行梳理指导，帮助企业规范税务处理、降低涉税风险。 在详细了解企业复工复产进度和生产经营状况后，税 ...

Core Insights - The 32nd Yangling Agricultural High-tech Fair focuses on rural revitalization, showcasing practical examples and intellectual exchanges that contribute to a new vision for rural development [1][3]. Group 1: Rural Revitalization Practices - Tianxi Village has transformed from a polluted area to a thriving agricultural hub, with 1,488 acres of farmland revitalized through property rights reform, leading to the development of five major industry sectors including sweet potato cultivation [1]. - The village has established seven platform companies for market-oriented operations, producing over 400 rural construction plans annually and attracting 15,000 educational tourists each year, with a total of 280,000 visitors during seasonal events [1]. - Zhouli Village has repurposed an old school into a "hidden tea house," generating 100,000 yuan in collective income and creating over 80 job opportunities, effectively integrating tea culture with local tourism and agriculture [3]. Group 2: Forum and Knowledge Exchange - The "2025 Rural Revitalization Forum" held during the fair focuses on cooperative economy development as a means to support rural revitalization, bringing together experts, local representatives, and practitioners to explore new paths and models [3][4]. - The forum features keynote speeches on organizational innovation and rural reform, as well as experience sharing from representatives of various provinces, highlighting diverse strategies for revitalization [4]. - Since its inception in 2018, the Rural Revitalization Forum has become a high-level platform for gathering wisdom, showcasing achievements, and promoting practical applications in rural revitalization [4].