Taxpayers who enjoy the tax exemption policy shall separately account for the sales of drip irrigation belts and drip irrigation pipe products in accordance with the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax and its detailed rules for implementation. If the sales volume is not accounted for separately, it shall not be exempted from tax.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 15 The following items shall be exempted from value-added tax:

(1) Self-produced agricultural products sold by agricultural producers;

(2) Contraceptive drugs and devices;

(3) old books;

(4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

(5) Imported materials and equipment provided free of charge by foreign governments and international organizations;

(six) articles for the disabled directly imported by organizations for the disabled;

(7) selling articles for personal use.

Article 16 Where a taxpayer concurrently engages in tax exemption or reduction projects, it shall separately account for the sales of tax exemption or reduction projects; If the sales volume is not accounted for separately, no tax reduction or exemption shall be allowed.

Seventeenth taxpayers' sales did not reach the value-added tax threshold stipulated by the competent departments of finance and taxation in the State Council, and were exempted from value-added tax; Those who reach the threshold shall calculate and pay value-added tax in accordance with the provisions of these regulations.