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What are the conditions for seed enterprises to have preferential tax policies?

According to Item 4 of Article 1 of the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Policy of Exempting Some Agricultural Means of Production from VAT (Cai Shui [200 1] 13 document), wholesale and retail seeds can enjoy the preferential policy of exempting from VAT.

It should be noted that enterprises enjoying tax exemption must apply to the competent tax authorities for filing, and they can enjoy tax concessions from the date of filing. Failure to put on record is regarded as giving up the tax exemption preference, and the tax payable for tax exemption accounting is not put on record.