1. Self-produced agricultural products sold by agricultural producers are exempt from VAT.
2. Income from agriculture, forestry, animal husbandry and fishery projects may be exempted or reduced.
3. Income from agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training, poultry and livestock aquaculture and disease prevention and control shall be exempted from value-added tax.
4 units or individuals will land, water contract (lease) to other units or individuals for agricultural production contract gold (rent), exempt from value-added tax.
5, artificial timber forest transferred to agricultural producers for agricultural production, can be exempted from value-added tax.
Agricultural tax concessions can be cashed in the following six aspects:
(1) VAT:
1. According to Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), self-produced agricultural products sold by agricultural producers are exempt from value-added tax.
2. Among them, according to the annex of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Notes on the Scope of Taxation of Agricultural Products, the self-produced agricultural products sold by agricultural producers refer to the self-produced agricultural products directly engaged in plant planting, harvesting, animal breeding and fishing listed in the notes. Agricultural products refer to the primary products of various animals and plants produced by planting, aquaculture, forestry, animal husbandry and aquaculture.
(II) Enterprise income tax: Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates that the following income of an enterprise, including income from agriculture, forestry, animal husbandry and fishery projects, may be exempted from or reduced in enterprise income tax.
(3) Personal income tax:
1 Provisions on Temporary Exemption of Young Crop Compensation Fees The young crop compensation fees obtained by workers and peasants in township enterprises belong to the income range of planting industry and also belong to the compensatory income of economic losses. Therefore, personal income tax will not be levied on the income from young crops compensation fees.
2. Individual industrial and commercial households or individuals specialize in planting, breeding, feeding and fishing, and their business items belong to the scope of agricultural tax (including agricultural specialty tax, the same below) and animal husbandry tax. If agricultural tax and animal husbandry tax have been levied, personal income tax will no longer be levied. If it does not fall within the scope of agricultural tax and animal husbandry tax, individual income tax shall be levied on its income. If the income of the above four industries is accounted for separately, it shall be handled according to the above principles. Personal income tax shall be levied on the income from the production and operation of other industries; If the income of the four industries cannot be accounted for separately, individual income tax shall be levied on all the income.
3. In the pilot areas of rural tax and fee reform, agricultural specialty tax was stopped and changed to agricultural specialty tax. Individual income tax was no longer levied on the income from agricultural specialty tax obtained by self-employed individuals in accordance with the relevant provisions of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Several Policy Issues concerning Individual Income Tax.
4, during the pilot reform of rural taxes and fees, after the abolition of agricultural specialty taxes, agricultural tax relief, individuals or self-employed engaged in planting, aquaculture, aquaculture, fishery, business projects belong to the scope of agricultural tax (including agricultural specialty taxes) and animal husbandry tax, the income of the "four industries" obtained is temporarily not subject to personal income tax.
(4) Vehicle and vessel use tax:
1. Tractors specially used for agricultural production are exempt from vehicle and vessel use tax, and those mainly engaged in transportation business are taxable. The specific boundaries shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
2. Fishing boats with a deadweight not exceeding 1 ton (1 ton and below) may be exempted from the vehicle and vessel use tax. Fishing boats exceeding 1 ton but below 1.5 ton may be taxed according to the tax rate of non-motorized boats 1 ton. In order to avoid confusion with 1 ton duty-free fishing boat, the actual load can be indicated on the tax bill for future reference.
(5) Stamp duty: The Agreement on the Purchase and Sale of Market-regulated Grain in the State Council is exempt from stamp duty.
(6) Urban land use tax: land directly used for agriculture, forestry, animal husbandry and fishery production is exempt from land use tax.
legal ground
People's Republic of China (PRC) Rural Revitalization Promotion Law Article 35 The state encourages and supports agricultural producers to adopt advanced planting and breeding technologies such as water saving, fertilizer saving, medicine saving and energy saving, promote the combination of planting and breeding, comprehensively develop agricultural resources, and give priority to the development of ecological circular agriculture.
People's governments at all levels should take measures to strengthen the prevention and control of agricultural non-point source pollution, promote the industrial model of reducing agricultural inputs, cleaner production, recycling waste and ecology, and guide the whole society to form a moderately economical, green, low-carbon, civilized and healthy production, life and consumption model.
The "Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" 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. In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.