母亲节快乐！解锁礼物背后的税收知识

Tax Policies Related to Flower Industry - Agricultural producers selling flowers are exempt from value-added tax (VAT) [2] - Small-scale taxpayers can enjoy VAT exemption on flower sales if quarterly sales do not exceed 300,000 yuan; otherwise, VAT must be paid [3] - The VAT rate for fresh flowers is 9%, while processed flower products have a VAT rate of 13% [4] Corporate Income Tax Policies - Enterprises engaged in flower cultivation can benefit from a reduced corporate income tax rate [4] - Trading activities related to flowers do not qualify for the tax reduction [4] - Small and micro enterprises meeting specific criteria can have a corporate income tax burden as low as 5% until December 31, 2027 [4]