Preferential policies to promote agricultural tax revenue
I. Preferential business tax
(a) agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, poultry, livestock and aquatic animals feeding and disease prevention; Exempt from business tax. Provisional Regulations of the People's Republic of China on Business Tax
(2) Mechanized agricultural farming refers to the business of using agricultural machinery for farming (including farming, planting, harvesting, threshing and plant protection, etc.). ) in agriculture, forestry and animal husbandry; Drainage and irrigation refers to farmland irrigation or drainage business; Pest control refers to the business of forecasting and controlling pests and diseases in agriculture, forestry, animal husbandry and fishery; Agriculture and animal husbandry insurance refers to the business of providing insurance for plants and animals planted and raised in planting, breeding and animal husbandry; Relevant technical training refers to the technical training business related to agricultural mechanization, irrigation and drainage, pest control and plant protection, as well as the training to enable farmers to obtain agricultural and animal husbandry insurance knowledge; The scope of tax exemption for poultry, livestock and aquatic animal breeding and disease prevention includes the business of providing drugs and medical devices related to this service. Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax
(3) 10 From June 65438+65438 0996+ 1, the fiscal subsidy income obtained by state-owned grain enterprises in keeping government grain and oil reserves shall be exempted from business tax.
Government grain and oil reserves refer to national grain and oil reserves (including "Class I" grain and oil reserves and "506" grain and oil reserves). National special reserve grain and oil, national temporary reserve grain and oil, and all kinds of reserve grain and oil set up by local people's governments at various levels to regulate the throughput of grain markets.
Financial subsidy income refers to: "State-owned grain enterprises keep the above-mentioned government grain and oil reserves, and obtain the discount and expense subsidy income from the financial or grain authorities at all levels. (Caishuizi [1996] No.68)
(4) Taxpayers' income from providing forest management and protection services alone shall be exempted from business tax. (Guoshuihan [2008] No.212)
(five) the fixed contract fee (rent) charged by rural areas and farms for contracting (leasing) land to individuals or companies for agricultural production. Exempt from business tax. (Guoshuihan [1998] No.82)
(6) Income from the transfer of land use rights to agricultural producers for agricultural production. Exempt from business tax. (Caishui [1994] No.2)
(7) Income from agricultural scientific research units and individuals (including foreign-invested enterprises, R&D centers established with foreign investment, foreign enterprises and foreign individuals) engaged in technology transfer and technology development business and related technical consultation and technical service business shall be exempted from business tax. (Su Di Shui Fa [2002] No.29)
(8) When a taxpayer returns the land use right to the land owner, it is an act of the land user to return the land use right to the land owner as long as the official document of the local people's government at or above the county level is issued, regardless of whether the source of funds for land acquisition compensation is government financial funds. According to the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] No.653) (Guo Shui Han [2008] No.277)
(9) Business tax is levied at a low rate of 3% on the financial and insurance business income of rural credit cooperatives. (Caishui [2004] No.35)
(ten) the income of medical services obtained by rural non-profit medical institutions at the price stipulated by the state shall be exempted from all kinds of taxes; If the income obtained by for-profit medical institutions is directly used to improve medical and health conditions, business tax shall be exempted within 3 years from the date of obtaining practice registration. (Caishui [2000] No.42)
(eleven) on the tax issues of rural microfinance organizations.
According to the Opinions of the General Office of the Provincial Government on Launching the Pilot Work of Rural Microfinance Organizations (Su Zhengban [2007]142), the business tax rate of financial insurance services provided by rural microfinance organizations during the pilot period shall refer to the policy implementation during the pilot period of rural credit cooperatives reform. The provisions of this article shall be implemented as of June 1 day, 2008. (Sudi Shui Han [2008] No.376)
(twelve) the central and local financial subsidy income obtained by the storage enterprises in keeping the national reserve of meat and sugar shall be exempted from business tax. (Caishuizi [1999] No.304)
(13) The central and local fiscal subsidy income obtained by cotton and linen enterprises of supply and marketing cooperatives (including China Reserve Cotton Management Corporation and its directly affiliated cotton depots) on behalf of the state in keeping reserve cotton shall be exempted from business tax. (Caishuizi [1999] No.38)
(14) Interest income from loans from the International Fund for Agricultural Development shall be exempted from business tax according to the provisions of the General Rules for the Application of Loan Agreements and Guarantee Agreements of the International Fund for Agricultural Development. (Caishuizi [1995]No. 108)
Two. Preferential policies for enterprise income tax
The income of enterprises engaged in agriculture, forestry, animal husbandry and fishery projects may be exempted or reduced.
Exempt from enterprise income tax: (1). Cultivation of vegetables, cereals, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits and nuts; (2) Breeding of new crop varieties; (3) planting Chinese herbal medicines; (4) Cultivation and planting of trees; (5) Raising livestock and poultry; (6) collecting forest products; (seven) agricultural, forestry, animal husbandry and fishery services such as irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology popularization, and operation and maintenance of agricultural machinery; (8) offshore fishing.
50% corporate income tax: (1) planting beverage crops and spice crops such as flowers and tea; (2) mariculture and inland aquaculture. People's Republic of China (PRC) enterprise income tax law and its implementation rules
Model of preferential corporate income tax policy for primary processing of agricultural products (Caishui [2008] 149)
Three. Preferential policies for personal income tax
(a) individuals or individual industrial and commercial households engaged in planting, breeding, breeding and fishing, whose business projects belong to the scope of agricultural tax (including agricultural and forestry specialty tax) and animal husbandry tax, and the income of the above four industries is not subject to personal income tax for the time being. (Guo Shui Fa [2004] 13No.)
(2) Individual income tax shall not be levied on the income obtained by farmers entering various markets to sell their own agricultural products. For the operators in the market and their agricultural products, if the tax authorities have no evidence to prove that the sellers are not "farmers" or "self-produced agricultural products", the policy of "farmers selling self-produced agricultural products" will be implemented. (Guo Shui Fa [2004] 13No.)
(3) The young crop compensation income paid by the land acquisition unit to the land contractor in the process of land acquisition is temporarily exempted from personal income tax. (Guo Zi [1997] No.87)
(4) tax exemption policy encouraged by the government
Bonuses in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions in the State Council, units of China People's Liberation Army at or above the military level, and foreign and international organizations are exempt from personal income tax. Individual Income Tax Law of the People's Republic of China
IV. Preferential tax policies in other places
(a) professional land directly used for planting, breeding and breeding. Exempt from land use tax. Provisional Regulations of People's Republic of China (PRC) Municipality on Land Use Tax
(two) land for agriculture, forestry, animal husbandry and fishery and houses and land used by farmers are not subject to property tax or land use tax. (Guo Shui Fa [1999] No.44)
(3) The land approved for reclamation and transformation, as well as the abandoned land after transformation, shall be exempted from land use tax for 5- 10 years from the month of use. Decision of the State Council Municipality on Amending the Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC).
(4) Units and individuals engaged in picking sightseeing agriculture within the scope of urban land use tax collection shall be exempted from urban land use tax in accordance with Article 6 of the Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC). (Caishui [2006] 186)
(5) Exemption from travel tax: tractors; Fishing and breeding fishing boats; Interim Regulations of People's Republic of China (PRC) Municipality on Travel Tax
(six) rural residents occupy farmland to build new houses, and the farmland occupation tax shall be levied by half according to the local applicable tax. Provisional Regulations on Farmland Occupation Tax
(7) Newly requisitioned cultivated land shall be exempted from land use tax within 1 year from the date of approval of requisition. Provisional Regulations on Farmland Occupation Tax
(eight) the purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members are exempt from stamp duty. (Caishui [2008] No.865438 +0)
(9) Insurance contracts for agricultural and forestry crops and animal husbandry are exempt from stamp duty. (Guo shui Di Zi [1988] No.37)
(ten) the construction of production facilities that directly serve agricultural production "occupies woodland, grassland, farmland water conservancy land, aquaculture water surface and fishery water beach and other agricultural land to build houses or engage in non-agricultural construction", and farmland occupation tax is not levied. Provisional Regulations on Farmland Occupation Tax
(11) Taxpayers who use the right to use barren hills, gullies, hills and beaches for agricultural, forestry, animal husbandry and fishery production shall be exempted from deed tax. Detailed rules for the implementation of the provisional regulations on deed tax
Compilation of public tax preferential policies
I. Preferential policies for enterprise income tax
Tax-free income policy
1, debt interest income refers to the interest income obtained by enterprises holding government bonds issued by the financial department of the State Council. People's Republic of China (PRC) Enterprise Income Tax Law and its implementing regulations
2. Income from equity investment such as dividends and bonuses of eligible resident enterprises; Non-resident enterprises set up institutions and places in China, and obtain dividends, bonuses and other equity investment income actually related to the institutions and places from resident enterprises.
Eligible dividends, bonuses and other equity investment income among resident enterprises refer to the investment income obtained by resident enterprises directly investing in other resident enterprises. Dividends, bonuses and other equity investment income do not include the investment income obtained by continuously holding shares publicly issued and listed by resident enterprises for less than 12 months. People's Republic of China (PRC) Enterprise Income Tax Law and its implementing regulations
3. The income of qualified non-profit organizations is tax-free income.
Non-profit organization qualification refers to: (1) fulfilling the registration procedures of non-profit organizations according to law; (2) engaging in public welfare or non-profit activities; (3) The income obtained shall be used for public welfare or non-profit undertakings approved by registration or stipulated in the articles of association, except for reasonable expenses related to the organization; (4) Property and its fruits shall not be used for distribution; (5) According to the provisions of the registration approval or articles of association, the surplus property of the cancelled organization is used for public welfare or non-profit purposes, or donated by the registration administration organ to organizations with the same nature and purpose and announced to the public. (6) Investors do not retain or enjoy any property rights over the property invested in the Organization; (7) Staff salaries and welfare expenses shall be controlled within the prescribed proportion, and no institutional property shall be distributed in disguised form. People's Republic of China (PRC) Enterprise Income Tax Law and its implementing regulations
(b) Small low-profit enterprise policy
1. The enterprise income tax will be levied at a reduced rate of 20% for qualified small-scale enterprises with low profits. Eligible small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:
(1), an industrial enterprise, the annual taxable income does not exceed 300,000 yuan, the number of employees who admit defeat does not exceed 100, and the total assets do not exceed 30 million yuan;
(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees who admit defeat does not exceed 80, and the total assets do not exceed100,000 yuan. People's Republic of China (PRC) Enterprise Income Tax Law and its implementing regulations
2.20 10 1 10 to 201kloc-0/2 February 3 1 2, small and low-profit enterprises whose annual taxable income is less than 30,000 yuan (including 30,000 yuan) are included at a reduced tax rate of 50%. (Caishui [2009]No. 133)
(iii) Public infrastructure project policy
Income from investment and operation of public infrastructure projects supported by the state may be exempted or reduced from enterprise income tax.
Public infrastructure projects supported by the state refer to ports, airports, railways, highways, urban public transportation, electricity, water conservancy and other projects specified in the Catalogue of Enterprise Income Tax Preferences for Public Infrastructure Projects. People's Republic of China (PRC) Enterprise Income Tax Law and its implementing regulations
(four) environmental protection, energy saving and water saving project policy
Income from qualified environmental protection, energy saving and water saving projects may be exempted or reduced from enterprise income tax. Eligible environmental protection, energy saving and water saving projects include public sewage treatment, public garbage treatment, comprehensive development and utilization of biogas, technological transformation of energy saving and emission reduction, seawater desalination, etc. People's Republic of China (PRC) Enterprise Income Tax Law and its implementing regulations
(5) Enterprise income tax policies for technology transfer projects.
Exemption or reduction of enterprise income tax on qualified technology transfer income means that the part of technology transfer income of resident enterprises that does not exceed 5 million yuan in a tax year is exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half. People's Republic of China (PRC) Enterprise Income Tax Law and its implementing regulations
(vi) Accelerated depreciation policy
If it is really necessary to accelerate the depreciation of fixed assets of enterprises due to technological progress and other reasons, the depreciation period can be shortened or accelerated depreciation can be adopted. Including: due to technological progress, fixed assets with faster product upgrading; Fixed assets are in a state of strong vibration and high corrosion all the year round. People's Republic of China (PRC) Enterprise Income Tax Law and its implementing regulations
(seven) special equipment investment credit policy
Investment of enterprises in purchasing special equipment such as environmental protection, energy saving and water saving, and safe production. Tax credits can be made according to a certain proportion.
Tax credit refers to the purchase and actual use of special equipment for environmental protection, energy saving and water saving, safety production and other special equipment specified in the Catalogue of Preferential Enterprise Income Tax for Special Equipment for Environmental Protection, Catalogue of Preferential Enterprise Income Tax for Special Equipment for Energy Saving and Water Saving and Catalogue of Preferential Enterprise Income Tax for Special Equipment for Safety Production. 65,438+00% of the investment in special equipment can be credited from the tax payable of the enterprise in the current year. If the credit is insufficient in the current year, it can be carried forward in the next five tax years. People's Republic of China (PRC) Enterprise Income Tax Law and its implementing regulations
(8) Deduction policy.
If an enterprise arranges disabled people, it will deduct 100% of the wages paid to disabled workers on the basis of actual deduction. The relevant provisions of the Law of the People's Republic of China on the Protection of Disabled Persons shall apply to the scope of disabled persons. People's Republic of China (PRC) Enterprise Income Tax Law and its implementing regulations
(9) Technical preferential policies
1. In a tax year, the part of the technology transfer income of resident enterprises that does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half. (Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations)
2. For high-tech enterprises that need special support from the state, enterprise income tax shall be levied at a reduced rate of 15%.
(Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations)
3. If the R&D expenses incurred by the enterprise for developing new technologies, new products and new processes are not included in the current profits and losses, they shall be deducted according to 50% of the R&D expenses on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets.
(Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations)
(10) Donation full deduction policy
The funds and material expenditures donated and sponsored by enterprises, institutions, social organizations and private non-enterprise units to the Shanghai World Expo Bureau shall be deducted in full when calculating the taxable income. (Caishui [2005]No. 180)
(1 1) Other policies
The income obtained by investors from the distribution of securities investment funds shall not be subject to enterprise income tax for the time being. (Caishui [2008] No.65438 +0)
II. Preferential tax policies in other places
(a) enterprises, institutions, social organizations and other organizations to transfer old houses as low-rent housing, affordable housing supply and the value-added amount does not exceed 20% of the amount deducted from the project, shall be exempted from land value-added tax. (Caishui [2008] No.24)
(2) Work sheds, material sheds, rest sheds, offices, canteens, tea stoves, garages and other temporary houses. First, all services for basic construction land, whether self-built by construction enterprises or self-built by basic construction units for use by construction enterprises, shall be exempted from property tax during the construction period. (Caishui Di Zi [1986] No.8)
(three) to stop the overhaul of the house for more than half a year, the property tax during the overhaul period may be exempted upon the application of the taxpayer and the examination of the tax authorities. (Caishui Di Zi [1986] No.8)
(four) the appraisal by the relevant departments, damaged houses and dangerous houses, after stopping using, can be exempted from property tax. (Caishui Di Zi [1986] No.8)
(5) Newly requisitioned cultivated land shall be exempted from land use tax within 1 year from the date of approval of requisition. Provisional regulations on urban land use tax
(six) the public green space and park land open to the public outside the enterprise factory are temporarily exempt from land use tax. (Guo shui Di Zi [1989]No. 140)
(seven) the land used by tax-exempt units shall be exempted from land use tax. (Guo shui Di Zi [1989]No. 140)
(eight) the property tax of difficult enterprises can be reduced or exempted after the application is submitted by the enterprise, audited by the tax department and approved by the municipal and county governments. (Tong Difa [2009] 19)
(nine) the urban land use tax of difficult enterprises may be exempted or reduced upon the application of enterprises and the approval of tax authorities. (Tong Difa [2009] 19)