Core Viewpoint - The article discusses the tax exemption policy for certain fresh meat and egg products in the circulation link, aimed at promoting agricultural development through tax incentives [2]. Policy Details - Since October 1, 2012, certain fresh meat and egg products in the circulation link are exempt from value-added tax (VAT) [4]. - The policy is based on the notification from the Ministry of Finance and the State Administration of Taxation regarding the VAT exemption for specific fresh meat and egg products [6]. Eligibility Criteria - Taxpayers must be engaged in the wholesale and retail of agricultural products to qualify for the exemption [6]. - The exempt products include fresh meat from pigs, cattle, sheep, chickens, ducks, and geese, as well as fresh eggs from chickens, ducks, and geese [7]. - The policy excludes products from endangered species as defined by the Wildlife Protection Law of the People's Republic of China [7]. Accounting Requirements - Taxpayers selling both exempt fresh meat and egg products and other taxable goods must separately account for the sales of these products to enjoy the VAT exemption [7]. Application Process - Taxpayers eligible for the VAT exemption must fill out the relevant sections of the VAT tax return form during the tax declaration process and retain supporting documents for verification [8]. Compliance Challenges - There are specific compliance challenges highlighted, such as incorrect classification of products that do not meet the exemption criteria, which could lead to risks of non-compliance [10][11].

Core Viewpoint - The article discusses the tax exemption policies for meat and egg products, detailing the eligibility criteria and specific products that qualify for the exemption [2]. Group 1: Tax Exemption Eligibility - Merchants selling meat and egg products can be exempt from value-added tax (VAT) if they meet specific criteria, primarily being engaged in the wholesale or retail of agricultural products [2]. - Both small-scale taxpayers and general taxpayers can benefit from the tax exemption when selling eligible fresh meat and eggs [2]. - The exemption applies only to specific types of fresh meat and egg products, including whole or cut fresh meat from pigs, cattle, sheep, chickens, ducks, and geese, as well as fresh eggs from these birds [2]. Group 2: Invoice and Tax Deduction Regulations - Taxpayers purchasing eligible vegetables and fresh meat and egg products under the VAT exemption cannot use the invoices obtained for tax credit calculations [2]. - Taxpayers eligible for the exemption must issue ordinary VAT invoices, although they can choose to waive the exemption and issue special VAT invoices instead [2]. - If a taxpayer fails to accurately report the exempt sales amount on the VAT declaration form, they must adjust and correct the discrepancies in their tax filings [2].

Core Viewpoint - The article discusses various tax incentive policies aimed at promoting agricultural product circulation and supporting rural revitalization efforts. Group 1: Tax Incentives for Vegetable Circulation - Tax exemption for value-added tax (VAT) on the sale of vegetables by wholesalers and retailers [1] - Definition of vegetables includes various edible plants and processed forms [2] - Policy basis is established by the Ministry of Finance and the State Administration of Taxation [3] Group 2: Tax Incentives for Fresh Meat and Egg Products - Tax exemption for VAT on the sale of certain fresh meat and egg products by wholesalers and retailers [5] - Definition of eligible fresh meat includes various types of livestock and poultry [6] - Policy basis is established by the Ministry of Finance and the State Administration of Taxation [7] Group 3: Tax Exemption for Agricultural Markets - Exemption from property tax and urban land use tax for agricultural wholesale markets and farmers' markets from January 1, 2019, to December 31, 2027 [8] - The exemption applies to properties and land used specifically for agricultural product operations [9] - Policy basis includes multiple notifications from the Ministry of Finance and the State Administration of Taxation [11] Group 4: Tax Exemption for Imported Seed Sources - Exemption from VAT on imported seed sources from January 1, 2021, to December 31, 2025, for qualifying products [12]