When applying for invoices for purchasing agricultural products, the business scope of the industrial and commercial license should include the production and sales of agricultural products, and the names of goods related to agricultural products. Agricultural products are items produced in agriculture, such as sorghum, rice, peanuts, corn, wheat, etc. The state stipulates that primary agricultural products refer to plants, animals, microorganisms and their products obtained from agricultural activities, excluding various types of processed products.

Extended information:

1. Self-produced agricultural products sold by agricultural producers are exempt from value-added tax.

2. "Self-produced agricultural products sold by agricultural producers" refers to self-produced agricultural products listed in the notes sold by units and individuals directly engaged in planting, harvesting, and raising and fishing animals.

The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products purchased by units and individuals after production and processing, are still agricultural products listed in the tax law annotations, and do not fall within the scope of tax exemption. Value-added tax should be levied at the prescribed rate.

3. Wholesale and retail seeds, seedlings, fertilizers, pesticides, and agricultural machinery are exempt from value-added tax.

In accordance with the provisions of the "Interim Regulations of the People's Republic of China on Value-Added Tax" and its implementation rules, primary agricultural products produced and sold by units and individuals engaged in agricultural production are exempt from value-added tax.

A business license is a certificate issued by the industrial and commercial administration authority to industrial and commercial enterprises and individual traders allowing them to engage in certain production and business activities. Its format is uniformly stipulated by the State Administration for Industry and Commerce.

The registration matters are: name, address, person in charge, amount of funds, economic composition, business scope, business method, number of employees, business period, etc. The business license is divided into original and duplicate, both of which have the same legal effect. The original copy shall be placed in a conspicuous place at the company's residence or business premises, and the business license shall not be forged, altered, rented, lent or transferred.

Industrial and commercial enterprises or self-employed individuals without a business license are not allowed to open their business. They are not allowed to engrave official seals, sign contracts, register trademarks, or publish advertisements. They are not allowed to open bank accounts.

Reference material: Baidu Encyclopedia-Primary Agricultural Products

Reference material: Baidu Encyclopedia-Business License