溯源体系：免税合规的"电子身份证" 最近水果市场的"蓝莓自由"话题火了。曾经论克卖的"贵族水果"，如今在四川、云南等产地已出现10元三盒的"白菜价"。西昌种植户谌立英坦言，自家蓝莓 从最高300元/斤跌至最低8元/斤，价格缩水超30倍。但鲜少有人注意到，这场价格跳水背后，藏着农产品免税政策的精妙分界线——初级农产品与深加工产 品的税务差异，正悄然影响着整个产业链的利润分配。 根据财税字〔1995〕52号文件，农业生产者销售自产初级农产品可免征增值税。像梁才娟这样在崖州区种植豇豆的农户，扫描田头二维码完成"检测-建档- 赋码"流程后，销售的鲜豇豆就属于免税范畴。同理，农户直接售卖的蓝莓鲜果，只要未经过加工改变其物理形态（如保持完整浆果状态），就能享受免税 待遇。这也是当前低价蓝莓能在市场流通的关键——省去的13%增值税直接让利给了消费者。 初级农产品免税红利：农户直销的"保护伞" 但免税资格就像蓝莓表皮的果粉，轻轻一碰就可能消失。三亚市琼崖农业公司的案例显示，当豇豆被加工成罐头或即食产品时，就跨越了初级农产品的红 线。同样道理，蓝莓一旦被制成蓝莓酱、冻干粉或果汁饮料，就属于财税〔2008〕149号文件明确排除的 ...

Group 1 - The article highlights the bountiful harvest of seasonal fruits and vegetables in rural Zhejiang, contributing to the "sweet economy" and promoting rural revitalization [1] - In Shangyouge Village, the blueberry yield is approximately 25,000 kilograms this year, with market prices ranging from 40 to 50 yuan per kilogram [2] - The village has developed blueberry juice, wine, and jam to extend the blueberry industry chain, receiving positive consumer feedback [2] Group 2 - Zhejiang's total yield of bayberries is expected to reach 740,000 tons this year, with the sales revenue in Yuyao City projected to exceed 300 million yuan [4] - Farmers in Yuyao have adopted greenhouse cultivation, resulting in an earlier harvest by over 20 days and improved fruit quality [4] - A farmer reported earning 800,000 yuan solely from bayberry cultivation last year [4] Group 3 - The article discusses the success of various types of sweet corn, including fruit corn and black glutinous corn, in Shenzhou City, attracting nationwide consumer interest [8] - A new farmer has implemented a water-drought rotation model to enhance economic benefits from rice and corn cultivation [8] - Corn stalks are utilized as organic fertilizer for rice, creating a win-win situation for the farming operation [8]