If it is a company that produces and sells agricultural products, it is exempt from value-added tax, and if it is exempt from value-added tax, it is also exempt from additional tax. Enterprise income tax can enjoy corresponding tax reduction and exemption policies. The sales of the following agricultural products can be exempted from VAT:
Production and sales of various agricultural films.
Two, the production and sale of nitrogen fertilizer except urea, phosphate fertilizer except diammonium phosphate, potassium fertilizer and duty-free fertilizer as the main raw materials.
Wholesale and retail of seeds, seedlings, pesticides and agricultural machinery.