Legal analysis: 1. Those who enjoy the exemption from value-added tax: taxpayers engaged in vegetable wholesale and retail.

2. Main varieties of vegetables that enjoy value-added tax exemption: refer to the "Catalogue of Main Varieties of Vegetables".

3. The scope of vegetables enjoying tax incentives: vegetables processed through selection, cleaning, cutting, drying, packaging, dehydration, refrigeration, freezing and other processes, excluding various canned vegetables.

4. Emphasis on separate accounting: If a taxpayer sells both vegetables and other VAT taxable goods, the sales of vegetables and other VAT taxable goods should be calculated separately; those who fail to do so separately shall not enjoy the tax benefits. VAT exemption policy for vegetables.

Legal basis: "Notice of the Ministry of Finance and the State Administration of Taxation on the VAT Exemption Policy for Certain Agricultural Production Materials"

1. The following goods are exempt from VAT:

1. Agricultural film.

2. The production and sale of nitrogen fertilizers other than urea, phosphate fertilizers other than diammonium phosphate, potassium fertilizers, and compound fertilizers with tax-free chemical fertilizers as the main raw materials (the cost of tax-free chemical fertilizers used by enterprises to produce compound fertilizer products Accounting for more than 70% of the total fertilizer cost in raw materials). "Compound fertilizer" refers to fertilizers that contain at least two of the three nutrients nitrogen, phosphorus, and potassium with indicated amounts of nitrogen, phosphorus, and potassium, which are processed by chemical or physical methods, including compound fertilizers that are only made by chemical methods and those that are only made by chemical methods. Mixed fertilizers (also called blended fertilizers) made by physical methods.

3. The production and sale of abamectin, fenmethrin, chlorothalonil, benzofenacet, bensulfuron-methyl, fenacetate, imidacloprid, allethrin, pyridaben, Mancozeb, Oryzalin, trichlorfon, butachlor, acetamiprid, polymycin, pendimethalin, diazinon, trifluralin, beta-cypermethrin, propargite, methyldodan , thiophanate-methyl, isosulfate-methyl, chlorpyrifos-methyl, chlorpyrifos-methyl, pyrimidinphos-methyl, carboxyfop-ethyl, quizalofop-methyl, Jinggangmycin, prochloraz, and methamphetamine cypermethrin, Spodoptera autographa nuclear polyhedrovirus, thiasulfuron, cyhalothrin, triazophos, triadimefon, cypermethrin, cypermethrin, cis-cypermethrin, aldicarb, ethene Methyl alcohol, phoxim, octanoyl bromoxynil, metolachlor, acetochlor, acetochlor, acephate, atrazine.

4. Wholesale and retail of seeds, seedlings, fertilizers, pesticides, and agricultural machinery.

2. The value-added tax will be levied uniformly on the production and sale of urea, and the policy of collecting first and then withdrawing value-added tax will be implemented in 2001 and 2002. The tax collected was refunded in full in 2001, 50% in 2002, and the refund policy has been discontinued since 2003. The specific VAT refund matters shall be determined by the local financial inspectorate offices of the Ministry of Finance in accordance with the Interim Provisions of the Ministry of Finance, the State Administration of Taxation, and the People's Bank of China on budget management issues related to the implementation of "collect first and then withdraw" for certain enterprises after the tax reform. The relevant provisions of the Notice [(94) Caiyu Zi No. 55] shall be handled.