热点问答丨农村经济组织及涉农业务相关税费政策

Group 1 - The article discusses tax exemptions for enterprises engaged in the initial processing of agricultural products, specifically under the guidelines set by the Ministry of Finance and the State Administration of Taxation [3][4] - It clarifies that cooperatives or enterprises that are entrusted to process agricultural products can also enjoy tax exemptions on the processing fees received, provided they comply with the specified regulations [3] - The article mentions that eligible enterprises or organizations can choose between a one-time deduction policy for equipment and tools or an accelerated depreciation policy for fixed assets [4] Group 2 - The article references specific regulations, including the announcement by the Ministry of Finance and the State Administration of Taxation regarding the deduction policies for equipment and tools [5] - It highlights the legal framework governing corporate income tax, including relevant articles from the Corporate Income Tax Law [6]