What are primary agricultural products?

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 planting, animal husbandry, and fishery.

Extended 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" refers to self-produced agricultural products listed in the annotation sold by units and individuals directly engaged in planting, harvesting, raising and fishing animals; The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products purchased by units and individuals after production and processing, which are still listed in the tax law annotations, are not within the scope of tax exemption and shall be levied value-added tax at the prescribed rate. . (Note: Agricultural products that are purchased, produced, processed and sold are not exempt from tax.)

3. Wholesale and retail seeds, seedlings, fertilizers, pesticides, and agricultural machinery are exempt from value-added tax.