涉农税制改革系列问答（四）徐增宏１３、增值税有哪些减免税优惠待遇？答：依照税法规定，增值税的免征项目有：（１）农业生产者销售的自产农业产品。是指从事农业生产的单位和个人销售初级农业产品的免税。这里所说的农业，是指种植业、养殖业、林业、牧业、水产业。（... Series of questions and answers about the tax reform in agriculture (4) Xu Zenghong 13, What are the tax relief? A: According to the tax law, VAT exemption items include: (1) Agricultural products sold by agricultural producers. Refers to the unit engaged in agricultural production and sales of primary agricultural products, personal tax exemption. Agriculture here refers to planting, breeding, forestry, animal husbandry, aquaculture. (...