What are the preferential tax policies for seedling planting and landscaping engineering enterprises?

Enterprise income tax can enjoy preferential treatment. See Article 86 of the Regulations for the Implementation of the Enterprise Income Tax Law:

The income of enterprises engaged in agriculture, forestry, animal husbandry and fishery projects as stipulated in Item (1) of Article 27 of the Enterprise Income Tax Law may be exempted or reduced, which means:

(a) the income of enterprises engaged in the following projects shall be exempted from enterprise income tax:

1. Planting of vegetables, grains, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits and nuts;

2. Cultivate new crop varieties;

3. Chinese herbal medicine planting;

4. Cultivation and planting of trees;

5. Raising livestock and poultry;

6. Collecting forest products;

7. Agricultural, 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.

(two) the income of enterprises engaged in the following projects shall be subject to enterprise income tax by half:

1. Planting flowers, tea and other beverage crops and spice crops;

2. Marine aquaculture and inland aquaculture.

Enterprises engaged in development projects restricted or prohibited by the state shall not enjoy the preferential enterprise income tax stipulated in this article.

For more seedling information and engineering consultation, please see Henan Hua Mu Trading Network.