1. Agricultural products are tax-free. Self-produced primary agricultural products sold by agricultural producers are exempt from value-added tax. (article 16 of the regulations);

2. Grassroots civil trade enterprises and supply and marketing cooperatives are tax-free. From 1 998 65438+1October1,goods sold by state-owned civilian trade enterprises and grass-roots supply and marketing cooperatives below the county level are exempt from value-added tax. (Caishuizi [1997]No. 124);

3. Rural power grid maintenance fees are tax-free. Rural power grid maintenance fees charged by rural power management stations are exempt from value-added tax. (Caishuizi [1998] No.47);

4. Agricultural means of production are tax-free. The production and sale of agricultural means of production such as feed, plastic film, seeds, seedlings, chemical fertilizers, pesticides and agricultural machinery shall be exempted from value-added tax before the end of 2000. (Caishuizi [1998] No.78);

It is duty-free to sell tea at the same time. The marginal tea produced and sold by enterprises designated by the state shall be exempted from value-added tax before the end of 2000. (Caishuizi 1 1998 No.33);

6. Grain and vegetable oil are duty-free. State-owned grain enterprises that undertake the task of purchasing and storage sell grain, while other grain enterprises sell military grain, disaster relief grain, grain for reservoir resettlement and edible vegetable oil reserved by the government, which are exempt from value-added tax. (caishuizi11999)198);

7. Domestic cotton is duty-free. Domestic cotton (including Xinjiang cotton and mainland cotton) sold by domestic cotton companies to domestic processing and export enterprises shall be exempted from sales value-added tax. (Ji Jing Trade [2000]No. 16 1);

8. Fishing equipment is duty-free. Offshore fishing enterprises are exempted from import value-added tax when importing fishing boats, engines and deck equipment, refrigeration equipment, marine processing machinery and equipment, marine communication equipment and other fishery equipment that cannot be manufactured in China. (Caishuizi [1997] No.64)

9. Offshore fishery products are duty-free. Self-caught aquatic products and their processed products caught by fishing boats of offshore fishing enterprises on the high seas or in foreign waters are exempted from import value-added tax and customs duties if they are transported back to China for sale. (Caishuizi [1997] No.64)

10. Imported fertilizers and pesticides are tax-free. Fertilizers and pesticides imported within the national plan shall be exempted from import value-added tax. (Caishuizi [1997]No. 194)

1 1. Animal and plant sources are tax-free. Imported seeds (seedlings), breeding animals (poultry), fish species (seedlings) and non-profit sources of wild animals and plants used in agriculture, forestry, animal husbandry and fishery production and scientific research shall be exempted from import value-added tax before the end of 2000. (Caishuizi [1998] No.66)

12. Imported feed is duty-free. Foreign-invested enterprises that import a reasonable amount of feed specifically for raising export poultry and aquaculture aquatic products shall be exempted from import value-added tax and customs duties.

13. legally low-tax commodities. Taxpayers sell or import grain and edible vegetable oil; Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film; The VAT rate is 13%. (Article 2 of the Act

14. Agricultural product tax reduction. From May 1 9941day, the primary agricultural products sold or imported by taxpayers, including grain, grain replicas, vegetables, tobacco leaves, tea leaves, horticultural plants, medicinal plants, oil plants, fiber plants, sugar plants, other plants, forest products, aquatic products, livestock products, animal skins, animal plush and other animal tissues, have a VAT rate of. ((94) Caishuizi No.4, Caishuizi [1995] No.52)

15. Tax refund and exemption for special export goods. 12 kinds of special export goods purchased by export enterprises from small-scale taxpayers with ordinary invoices, including embroidery, handicrafts, spice oil, mountain products, grass, willow, rattan products, fishing nets and fishing gear, rosin, gallnut, raw lacquer, mane tail, goatskin and paper products, can be exempted from value-added tax and consumption tax. (Guo shui fa [1994] No.31.

16. Xinjiang cotton export products are tax-free. For textile enterprises that are approved to engage in feed processing and use Xinjiang cotton instead of imported cotton to produce export products, the value-added tax is subject to the "zero tax rate" policy. (Guo Fa [1998] No.2)

17. Export tax rebate for goods sold by small-scale taxpayers. Where foreign trade enterprises, agricultural product purchasing units and grass-roots supply and marketing cooperatives that turn into small-scale taxpayers sell goods to export enterprises or foreign trade enterprises for export, except agricultural products, the value-added tax will be refunded at the tax rebate rate of 5%, and other export products will be refunded at the tax rebate rate of 6%. (Guo shui fa [1999] 10 1 No.

18. Tax refund for comprehensive utilization products of forest industry enterprises. State-owned forest industry enterprises use logging, wood making and processing "three wastes" and secondary processed wood, small wood and firewood as raw materials to process comprehensive utilization products. Before the end of 2000, the value-added tax will be refunded immediately. (Caishuizi [1998] No.33)

19. Civil trade enterprises and supply and marketing cooperatives pay taxes first and then return them. From 0998+65438+65438 10+1, before the end of 2000, the state-owned non-governmental trading enterprises and supply and marketing cooperatives in ethnic trading counties sold goods, and paid the actual value-added tax first, and then returned 50%. (Caishuizi [1997]No. 124)

20. Wholesale agricultural products are taxed first and then returned. For meat, poultry, eggs, aquatic products and vegetables wholesale by state-owned and collective enterprises, VAT will be refunded before the end of 2000. (Caishuizi [1998] No.31)

2 1. Deduction for purchasing agricultural products. For tax-free agricultural products purchased by taxpayers, the input tax allowed to be deducted from the output tax can be calculated according to the deduction rate of 10% of the purchase amount. (Article 8 of the Act

22. Agricultural specialty tax deduction. It is allowed to combine the purchase price of agricultural products with the purchase price of agricultural products, and calculate the deductible input tax of agricultural specialty tax paid by the acquisition unit in addition to the purchase price. ((94) Caishuizi No. sixtieth

23. Tax-free cotton deduction. From 1 August 19981day, the duty-free cotton purchased can be calculated at the deduction rate of 13% of the purchase amount. (Guo Shui Fa119991136)

24. Tax-free grain deduction. For duty-free grain purchased from state-owned grain enterprises, the input tax can be deducted according to the deduction rate of 13% of the purchase amount. (Caishuizi [1999]No. 198)

25. Deduction of duty-free stocks of grain. Grain enterprises that resume the collection of value-added tax sell grain in stock that is exempt from tax according to the original grain policy, and the allowable input tax deduction is calculated according to the deduction rate of input tax 10%. (Guoshuihan [1999] No.829)

Export tax rebate policy for cotton textiles. Since July of 200 1 and 1 year, the export tax rebate rate of yarn and cloth has been increased from 15% to 17%. (Guo Shui Fa [20065438+0] No.74)

26. Deduct commodity cotton in stock. Taxpayers selling commodity cotton in stock can calculate the input tax deduction according to the input tax deduction rate of 13%. (Ji Dian [2000] No.33)

27. Agricultural service items are tax-free. Agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training services, poultry, livestock and aquatic animal breeding and disease prevention are exempt from business tax. (Article 6 of the Act

28. Income from agricultural production is tax-free. Income from the transfer of land use rights to agricultural producers for agricultural production shall be exempted from business tax. ((94) Caishuizi No.2

29. Interest income from loans from the International Fund for Agricultural Development is tax-free. Interest income from loans from the International Fund for Agricultural Development shall be exempted from business tax and other taxes in accordance with the General Rules for the Application of the International Fund for Agricultural Development to Loan Agreements and Guarantee Agreements. (Caishuizi [1995]No. 108)

30 reserve grain and oil income tax exemption. The financial subsidy income obtained by state-owned grain enterprises in keeping government grain and oil reserves shall be exempted from business tax. (Caishuizi [1996] No.68)

3 1. World Bank loan grain circulation project is tax-free. The grain circulation project loaned by the World Bank shall be exempted from business tax on construction and installation projects and business tax on engineering labor income. (Caishuizi [1998] No.87)

32. Reserve cotton income is tax-free. The financial subsidy income obtained from the old cotton reserve shall be exempted from business tax. (Caishuizi [1999] No.38);

33. Income from storing meat and sugar is tax-free. 19991999 from February 3 1 day, the financial subsidy income of the national reserve of meat and sugar obtained by the storage enterprises shall be exempted from business tax (Caishuizi [1999] No.304).

34. Rural credit cooperatives reduce taxes. Rural credit cooperatives shall collect business tax at a reduced rate of 6% before the end of 2000. (Caishuizi [1999] No.21)

35. Export tax rebate policy for cotton textiles. Since July of 200 1 and 1 year, the export tax rebate rate of yarn and cloth has been increased from 15% to 17%. (Guo Shui Fa [20065438+0] No.74)

36. Preferential policies for cotton export. For duty-free cotton directly purchased by general VAT taxpayers (including improved cotton processing plants and textile enterprises) from agricultural producers, the input tax can be calculated at the deduction rate of 13% of the purchase price. (Guo Fa [200 1: 27, Cai Shui [200 1] 165)

37, rural credit cooperatives business tax relief. From the date of 200 1, 1 and1,the business tax of rural credit cooperatives will be levied at a reduced rate of 5%, which will be collected by the local tax bureau, and all business tax taxpayers will be returned to the localities. (Cai Shui [200 1]No. 163)

38. Grain subsidies for returning farmland to forests and grasslands are exempt from value-added tax. Subsidized grain for returning farmland to forests and grasslands, which meets the standards set by the state, is exempted from value-added tax according to "disaster relief grain". (Guo Shui Fa [200 1] 13 1)

39, agricultural products value-added tax relief policy. From June 5438+1 October1in 2002, the deduction rate of input tax for general VAT taxpayers to purchase duty-free agricultural products sold by agricultural producers increased from 10% to 13%. (Caishui [2002]No. 12)

Two, agricultural tax, agricultural specialty tax, animal husbandry tax

All tax-free, cancel.

Three. Enterprise income tax, foreign-funded enterprise income tax and personal income tax

1. Agricultural technical services and labor services are tax-free. Income from technical services or services provided by rural agricultural technology extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations, aquatic products stations, seed stations, agricultural machinery stations, meteorological stations, farmers' professional technical associations and professional cooperatives, as well as income from other types of urban institutions to carry out the above technical services or services, shall be temporarily exempted from income tax. ((94) Caishuizi No. 1

2. The school-run farm is tax-free. Income from the production and operation of farms run by colleges, universities and primary and secondary schools, as well as from various advanced courses and training courses, shall be temporarily exempted from income tax. ((94) Caishuizi No. 1

3. Tax reduction for township enterprises. Township enterprises can reduce their income tax by 10% according to the tax payable. ((94) Caishuizi No. 1

4. The income from the processing of primary agricultural products is tax-free. Income from state-owned agricultural enterprises and institutions engaged in planting, aquaculture, primary processing of agricultural and forestry products and fisheries shall be temporarily exempted from income tax. (Caishuizi [1997] No.49)

The income of state farms and forest farms is tax-free. Income tax is temporarily exempted from production and operation income and other income of 166 state-owned farms and 442 state-owned forest farms classified as border poverty. (Caishuizi [1997] No.49)

6. Domestic fishery income is tax-free. Income obtained by domestic-funded fishery enterprises engaged in offshore and offshore fishing business shall be temporarily exempted from income tax. (Caishuizi [1997] 1 14)

7. Tax reduction for rural credit cooperatives. If the annual taxable income is less than 30,000 yuan, the income tax shall be levied at the reduced rate of 18%; Income tax shall be levied at a reduced rate of 27% for the portion of annual taxable income ranging from 30,000 yuan to 654.38+10,000 yuan. (Caishuizi [1998] No.29, Caishuizi [200 1] No.55)

8. Rural credit cooperatives in poverty-stricken counties are tax-free. Rural credit cooperatives in poverty-stricken counties designated by the state may be exempted from income tax regularly. (Caishuizi [1998] No.60, Caishuizi [200 1] No.55)

9. Tax reduction and exemption for rural compulsory education donations. Donations from enterprises, institutions, social organizations and individuals to rural compulsory education through non-profit social organizations and state organs are allowed to be deducted in full from their income before paying enterprise income tax and personal income tax. (Guo Fa [200 1] No.21,Cai Shui [200 1] No.0/03)

9. The four reclamation areas shall pay taxes in summary. The four central reclamation areas (Heilongjiang Farm Bureau, Xinjiang Production and Construction Corps, Hainan Provincial Land Reclamation Bureau and Guangdong Provincial Land Reclamation Bureau) temporarily collect and pay income tax for taxpayers with the General Administration (Corps). (Caishuizi [1997]No. 143)

10. Accelerated depreciation of township enterprises. For township enterprises, if the depreciation period needs to be shortened due to special reasons, it shall be determined after the approval of the provincial local taxation bureau, but it shall not be shorter than the following prescribed period: ((94) Caishuizi No.9).

(1) 20 years for houses and buildings;

(2) The year of trains, ships, machines, machinery and other production equipment is 10;

(3) Electronic equipment and means of transportation other than trains and ships, as well as appliances, tools and furniture related to production and operation, are five years.

1 1. Management fee deduction of rural credit cooperatives. The management fees paid by rural credit cooperatives to the management institutions in accordance with the regulations shall not exceed 2% of the total income of rural credit cooperatives, and are allowed to be deducted before tax. (Guoshuihan [1999] 8 1 1)

12. the use fee of agriculture and animal husbandry technology decreased. With the approval of the competent tax authorities in the State Council, foreign enterprises that provide know-how for agriculture and animal husbandry production may be subject to income tax at a reduced rate of 10%. Among them, advanced technology or favorable conditions can be exempted from income tax. (Article 19 of the Tax Law)

13. Tax reduction and exemption for agricultural investment. Foreign-invested enterprises engaged in agriculture, forestry and animal husbandry whose operating period exceeds 10 years will be reduced from 1? Exempt from enterprise income tax for 2 years, third? Corporate income tax will be halved in five years. After the expiration of the preferential period, with the approval of the competent tax authorities in the State Council, the enterprise income tax can be reduced by 10% ~ 30% according to the taxable amount in the future. (Article 8 of the Tax Law)

14. agricultural investment reduction and exemption in Hainan special zone. Foreign-invested enterprises engaged in agricultural development and operation in Hainan Special Economic Zone, whose operation period is more than 15 years, must be reported to Hainan Provincial State Taxation Bureau for approval. From the profit-making year, the number of foreign-invested enterprises should be 1? The enterprise income tax shall be exempted for 5 years, and the enterprise income tax shall be halved from 6 years to 10. (Article 75)

15. Tax refund for agricultural reinvestment in Hainan Special Zone. Foreign investors can directly reinvest the profits obtained from enterprises in Hainan Special Economic Zone in the agricultural development enterprises in the Special Economic Zone, and can fully refund the enterprise income tax paid for the reinvested part according to regulations. The tax refund does not include local income tax. (Article 8 1 of the Detailed Rules)

16. Agricultural tax items are exempted. Individual industrial and commercial households or individuals specialize in planting, breeding, feeding and fishing. If its business items fall within the scope of agricultural tax, agricultural specialty tax and animal husbandry tax, and the tax has been paid, personal income tax will no longer be levied. ((94) Caishuizi No. twentieth

17. Young crops compensation fee is tax-free. In the process of land expropriation, the compensation income of young crops paid by the unit to the land contractor is temporarily exempted from personal income tax. (Guoshuihan [1997] No.87)

18, tax relief for rural compulsory education donations. Donations from enterprises, institutions, social organizations and individuals to rural compulsory education through non-profit social organizations and state organs are allowed to be deducted in full from their income before paying enterprise income tax and personal income tax. (Guo Fa [200 1] No.21,Cai Shui [200 1] No.0/03)

19, forestry tax relief policy. From 200 1 1 1, all enterprises and institutions, including state-owned enterprises and institutions, shall be temporarily exempted from enterprise income tax on the income obtained from planting trees, tree seeds and seedling crops and engaging in the primary processing of forest products. (Caishui [200 1] 17 1)

20, the national agricultural industrialization key leading enterprises tax relief. Enterprises that meet the following conditions may, according to the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Collection of Enterprise Income Tax by State-owned Agricultural Enterprises and Institutions (Caishuizi [1997] No.49): (Zhongfa [2000] No.3, (Nongjingfa [2000] No.8 and Nongjingfa [2000] No.49). Guo shui fa [200 1] 124 No.

(a) identified as key leading enterprises by the national joint meeting of agricultural industrialization;

(two) during the production and operation, it conforms to the provisions of the Interim Measures for the identification and operation monitoring and management of national key leading enterprises in agricultural industrialization;

(three) engaged in planting, breeding and primary processing of agricultural and forestry products, and accounted for separately from other businesses.

2 1. Tax reduction and exemption for national key leading enterprises in agricultural industrialization. The holding subsidiaries of key leading enterprises, whose direct holding ratio exceeds 50% (excluding 50%), can enjoy preferential tax policies for key leading enterprises, and the holding subsidiaries meet the provisions of Item (3) of the preceding article. (Zhong Fa [2000] No.3, (Nong Jing Fa [2000] No.8, Nong Jing Fa [2000] 10, Nong Jing Fa [20065438+0] No.4). Guo shui fa [200 1] 124 No.

Four, property tax, land use tax, vehicle use tax, vehicle license tax, deed tax, farmland occupation tax, urban construction tax, stamp duty.

1. The farmhouse is tax-free. Farmers' residential property is exempt from property tax. (Guo Shui Fa [1999] No.44)

2. Agricultural production land is tax-free. Production land directly used for agriculture, forestry, animal husbandry and fishery shall be exempted from land use tax. (Article 6 of the Act

3. Land reform is tax-free. The abandoned land approved for reclamation and transformation shall be exempted from land use tax for 5 years to 10 years from the month of use; (Article 6 of the Act

Requisition of cultivated land is tax-free. Newly requisitioned cultivated land shall be exempted from land use tax within 1 year from the date of approval of requisition. (Article 9 of the Act

5. Land for water conservancy facilities is tax-free. Water conservancy facilities and their management and protection land are exempt from land use tax. (Guo shui Di Zi [1989]No. 14)

6. Fishing boats are duty-free. Fishing boats with a deadweight of no more than one ton shall be exempted from vehicle use tax and vehicle license tax. (Articles 3 and 6 of the Regulations)

7。 Tax reduction and exemption for tractors. Tractors mainly used in agricultural production are exempt from vehicle and vessel use tax. Tractors engaged in transportation business shall be subject to "truck" tax at half of the net tonnage of trailers. ((86) Caishui Di Zi No.8

8. Special purpose vehicles are tax-free. For special vehicles dedicated to agriculture, forestry, animal husbandry and fishery, the provinces, autonomous regions and municipalities directly under the Central Government shall determine whether to levy or exempt vehicle and vessel use tax. ((87) Caishui Di Zi No.3

9. Agricultural wasteland is tax-free. Taxpayers who use the right to use barren hills, gullies, hills and beaches for agricultural, forestry and fishery production shall be exempted from deed tax. (Article 15 of the Detailed Rules)

10. Farmers purchase real estate tax-free. After a farmer's property is expropriated by the state, he will be exempted from deed tax if he buys the other party's property with the compensation. Farmers who replace houses with bungalows returned by the state are exempt from deed tax.

1 1. The houses purchased by the Agricultural Development Bank are tax-free. China Agricultural Development Bank institutions at all levels to buy office buildings, before the end of 2000, shall be exempted from deed tax. (Cai Shuizi promises. 1 1998] 123),

12. The new houses of poor farmers are tax-free. Rural martyr's family member, disabled soldiers, widowed old people and rural housing with difficulties in living in "old, young, marginal and poor" areas, if it is indeed difficult to pay taxes on new housing within the prescribed land use standards, the farmland occupation tax may be reduced or exempted after being reported to the people's government at the county level for approval. (Article 8 of the Regulations of Guo Fa 1 1987)

13. Tax reduction for new houses built by farmers. If farmers occupy cultivated land in newly-built self-occupied houses, the cultivated land occupation tax shall be levied at half of the prescribed tax amount. (Article 5 of the Regulations of Guo Fa 1 1987)

14. Land for farmland water conservancy facilities is tax-free. Land for irrigation and water conservancy facilities that directly serve agricultural production shall be exempted from farmland occupation tax. Water conservancy projects that occupy cultivated land mainly for power generation and tourism shall not be exempted from tax. ((87) Cai Nong word first. The 206th time

15. Building houses for victims and immigrants is tax-free. Farmland occupied by reservoir immigrants, victims and refugees for building houses shall be exempted from farmland occupation tax. ((87) Cai Nong word first. The 206th time

16. The land where farmers move to build houses is tax-free. Farmers move, the original homestead is restored to cultivated land, and if the new homestead does not exceed the original homestead foundation, the farmland occupation tax shall be exempted.

17. The comprehensive hub project is tax-free. The farmland water conservancy facilities belonging to the comprehensive hub project can determine the exemption amount of farmland occupation tax according to the proportion of the direct benefit of serving agriculture to the total benefit of the project.

18. The land for grain depot is tax-free. Cultivated land occupied by the construction project of the central reserve grain depot directly under Lieren Plan shall be exempted from farmland occupation tax. (Guo Shui Fa [1998] No.209)

19. Land reduction of the Three Gorges Project. In the construction of the Three Gorges Project in the dam area and the flood plain area, the farmland occupation tax shall be levied at a reduced rate of 40% of the original tax payable. (Guoshuihan11999) No.845.

20. The Three Gorges Project Construction Fund is tax-free. Before the end of 2003, the Three Gorges Project Construction Fund was exempted from urban maintenance and construction tax. (Caishuizi 1 1998) No.93

2 1. Tax reduction for rural credit cooperatives. After the business tax rate of financial and insurance enterprises is increased, the business tax of rural credit cooperatives is reduced by 6%, and the urban construction tax is still levied at the business tax rate of 5%. (Caishuizi [1999] No.21)

22 agricultural and sideline products purchase contract tax exemption. The purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the village committee and individual farmers shall be exempted from stamp duty. (Guo shui Di Zi [1988] No.255);

23. Insurance contracts are tax-free. Insurance contracts for agricultural and forestry crops and animal husbandry are exempt from stamp duty. (Guo shui Di Zi [1988] No.37)

24. Cotton purchase and sale contracts are tax-free. Before the end of 2002, the cotton purchase and sale contracts signed by the cotton exchange in the national cotton trading market were temporarily exempted from stamp duty. (Guo Shui Fa 12000 1 36)

25. Agricultural investment projects are tax-free. Water conservancy investment projects in agriculture, forestry, animal husbandry and fishery are exempt from investment direction adjustment tax. (Article 3 of the Act

26. Farmers are exempt from taxes. Livestock raised by farmers, slaughtered by themselves and eaten by themselves shall be exempted from slaughter tax. (Article 2 of the Act