Gongguo wolfberry belongs to the category of self-produced agricultural products sold by agricultural producers.

Homegrown agricultural products sold by agricultural producers are exempt from value-added tax.

According to Article 15 of the "Interim Regulations of the People's Republic of China on Value-Added Tax" and Article 35, Paragraph 1 of the "Implementation Rules of the Interim Regulations of the People's Republic of China on Value-Added Tax" Self-produced agricultural products sold by agricultural producers are exempt from value-added tax. Agriculture refers to planting, breeding, forestry, animal husbandry, and aquaculture. Agricultural producers include units and individuals engaged in agricultural production. Agricultural products refer to primary agricultural products, and the specific scope is determined by the Ministry of Finance and the State Administration of Taxation.