What are the main preferential policies for agricultural value-added tax?

The preferential tax policies involving agriculture are:

1. According to Article 15 of the "Interim Regulations of the People's Republic of China on Value-Added Tax": Agricultural producers sell their own products Agricultural products are exempt from value-added tax.

2. Among them, according to the attachment of the "Notice of the Ministry of Finance and the State Administration of Taxation on Issuing the "Notes on the Taxation Scope of Agricultural Products":

Self-produced agricultural products sold by agricultural producers , refers to the self-produced agricultural products listed in the annotation sold by units and individuals directly engaged in the planting and harvesting of plants and the raising and fishing of animals.

Agricultural products refer to various plant and animal primary products produced by planting, breeding, forestry, animal husbandry, and aquaculture.

Tax preferential policies to serve "agriculture, rural areas and farmers":

Agricultural producers are exempt from value-added tax when selling self-produced agricultural products. Personal income tax is temporarily not levied on the income earned by individuals or self-employed individuals engaged in planting, breeding, breeding, and fishing.

Business tax is exempted for some agriculture-related projects, such as agricultural mechanized farming, drainage and irrigation, pest control, etc. Grain sold by state-owned grain purchase and sales enterprises responsible for grain collection and storage is exempt from value-added tax, and other grain enterprises operating in the military are exempted from business tax Grain, disaster relief grain, reservoir resettlement rations, and grain subsidies for returning farmland to forest and grassland are exempt from value-added tax.

Income from enterprises engaged in the cultivation of crops, Chinese medicinal materials and forest trees, the breeding of new crop varieties, the raising of livestock and poultry, the collection of forest products, offshore fishing and agricultural, forestry, animal husbandry and fishery service projects specified in the tax law , reduce or reduce corporate income tax. Provide preferential tax policies for agricultural-related loans from financial institutions.

Extended information:

Preferential treatment and reduction of agricultural tax:

The agricultural income derived by taxpayers from the following land is exempt from agricultural tax:

1. Land used for agricultural experiments by agricultural scientific research institutions and agricultural schools;

2. Land next to houses where crops are grown sporadically.

The following areas, subject to the decision of the people's committees of provinces, autonomous regions and municipalities directly under the Central Government, can reduce agricultural taxes:

1. Old revolutionary base areas where farmers still have difficulties in production and life;

2. Minority areas with backward production and difficult lives;

3. Barren mountainous areas with inconvenient transportation, backward production and difficult lives for farmers.

Since January 1, 2006, agricultural taxes have been completely abolished in my country, and agricultural taxes have become history.

Baidu Encyclopedia—Agricultural Tax