Are vegetables produced and sold by individuals exempt from personal income tax?

During the pilot period of rural tax and fee reform, after the cancellation of agricultural specialty tax and the reduction or exemption of agricultural tax, individuals or self-employed individuals engaged in planting, breeding, feeding and fishing, and the business projects belong to the scope of agricultural tax (including agricultural specialty tax) and animal husbandry tax, the income from the "four industries" obtained by them will not be subject to personal income tax for the time being.

Document basis: Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Individual Income Tax in Pilot Areas of Rural Tax and Fee Reform (Caishui [2004] No.30).