Consultation topic: How to distinguish the tax-free scope enjoyed by primary processing of agricultural products and leading enterprises?

At present, there are some differences on the concept of primary processing of agricultural products. The local taxation bureau thinks that oil is only crude oil produced after squeezing, and it can be exempted from tax after simple refining (generally it is grade 4 oil, which is black and opaque, and is the most primitive oil for rural consumption). Now our company has added equipment. After filtration, decoloration and alkali refining, the fourth-grade oil becomes the first-grade oil (yellow and transparent in color, which can be packed in small packages and entered the supermarket), which is characterized by ". We believe that oil processing enterprises are a weak and meager profit industry, and many small oil processing enterprises have closed down one after another. The state is considering supporting the development of national industries, improving the competitiveness of agricultural products processing enterprises and foreign-funded enterprises, making leading enterprises as big and strong as possible, serving the "agriculture, rural areas and farmers" for a long time, protecting farmers' interests, promoting the adjustment of rural industrial structure, and providing a strong guarantee for the construction of new countryside. To this end, the State Taxation Bureau tried to invest in state-level leading enterprises and granted them temporary tax exemption policies. It is precisely because of the original intention of the state to formulate policies that we believe that the primary processing of agricultural products should not be limited to simple primary processing. Are the products supported and encouraged by the state by leading enterprises the most primitive primary products, preferably products that cannot be eaten directly? Isn't it necessary to support enterprises whose technology is not progressing and whose production technology is going backwards to enjoy the tax exemption policy? Since it is to support the development of enterprises, it is definitely to encourage enterprises to adopt advanced production techniques and technologies to produce necessities that meet the people's most needs. This is the fundamental intention of the state to support enterprises. For this reason, I personally think that as long as the physical properties of the original products are not changed, the processing of agricultural products is the primary processing of agricultural products as stipulated in People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Notice, and the change of physical properties of products is called deep processing, which should be different from the concept of primary processing mentioned in textbooks. If oil processing turns oil into cosmetics and chemical products, it is called deep processing. Excuse me, teacher, is my understanding correct? At the same time, if our company receives national project subsidies and poverty alleviation subsidies and engages in import and export trade, will it enjoy the tax exemption policy? Please give me an answer as soon as possible. Thank you!