The applicable VAT rates for general VAT taxpayers selling agricultural products are 11%, 13% and 17%. Small scale taxpayers are charged with VAT at a rate of 3%. From July 1, 2017, the VAT rate of agricultural products is 13%; From July 1, 2017, the VAT rate of agricultural products was adjusted to 11%.
 1. Self produced agricultural products sold by agricultural producers are exempt from VAT
 2. "Self-produced agricultural products sold by agricultural producers" means self-produced agricultural products listed in the notes for sale by units and individuals directly engaged in planting and harvesting plants and raising and fishing animals; Purchased agricultural products sold by the above units and individuals, as well as agricultural products produced and processed by units and individuals that are still listed in the notes to the tax law, do not fall within the scope of tax exemption, and value-added tax shall be levied at the prescribed tax rate
 3. Wholesale and retail seeds, seedlings, fertilizers, pesticides, agricultural machinery are exempt from VAT
 According to Article 1 of the Provisional Regulations of the People's Republic of China on Value Added Tax, units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as "services"), selling services, intangible assets, immovable property and importing goods within the territory of the People's Republic of China are taxpayers of value-added tax and shall pay value-added tax in accordance with these Regulations.