The income of enterprises engaged in the following projects shall be exempted from enterprise income tax:
1. Planting of vegetables, grains, potatoes, oilseeds, beans, fruits and nuts.
2. Cultivation of new crop varieties.
3. Chinese herbal medicine cultivation.
4. Cultivation and planting of trees.
5. Raising livestock and poultry.
6. Collection of forest products.
7. Agriculture, forestry, animal husbandry and fishery services such as irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology popularization, operation and maintenance of agricultural machinery.
8. Marine fishing.
If the sales are normal, the cost of sales can be confirmed.