Are all agricultural companies tax-free?
Agricultural companies are generally tax-free, but no matter whether they are tax-free or taxable, they must declare the VAT tax return and related financial information on a monthly basis and submit the enterprise income tax return on a quarterly basis. First, value-added tax: self-produced agricultural products sold by agricultural producers are exempt from value-added tax; Two. Enterprise income tax: (1) The income of enterprises engaged in the following projects shall be exempted from enterprise income tax: 1. Cultivation of vegetables, cereals, 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 and operation and maintenance of agricultural machinery; 8. Offshore fishing. (2) The enterprise income tax will be levied by half on the income of the following items: 1. Planting flowers, tea and other beverage crops and spice crops; 2. Marine aquaculture and inland aquaculture. 3. Time limit for relief: As it is a policy relief, as long as the policy remains unchanged and your business scope fully meets the conditions for relief, you will always enjoy relief, but you must file it on schedule. 4. Application: Fill in the filing form of enterprise income tax relief.