Primary agricultural products refer to agricultural products that have not undergone any processing and are sold directly on the market. These primary agricultural products without any processing often have relatively low prices and low profits. Primary agricultural products include plantations, livestock and fishing.
Detailed information:
1. Self-produced agricultural products sold by agricultural producers are exempt from value added tax.
2. “Self-produced agricultural products sold by agricultural producers” means self-produced agricultural products listed in the annotation sold by units and individuals directly engaged in planting, harvesting, raising and fishing the purchased animals; agricultural products sold by the units and individuals mentioned above, as well as agricultural products purchased by the units and individuals after production and processing, which are still listed in the tax law annotations, do not fall within the scope of the tax exemption and will be levied value added tax at the prescribed rate. (Note: Agricultural products purchased, produced, processed and sold are not exempt from tax.)
3. Seeds, plants, fertilizers, pesticides and agricultural machinery wholesale and retail are exempt from added value. tax.
Reference materials:
Primary agricultural products - Baidu Encyclopedia