快码住！农、林、牧、渔业企业所得税税惠礼包来了

Core Viewpoint - The article discusses tax incentives for agricultural enterprises, including reduced corporate income tax rates and exemptions for specific agricultural processing projects [3][6]. Group 1: Corporate Income Tax Reductions - Enterprises engaged in the cultivation of flowers, tea, and other beverage crops, as well as spice crops, are eligible for a 50% reduction in corporate income tax [3]. - Aquaculture activities, including marine and inland farming, also qualify for the same tax reduction [3]. Group 2: Exemptions for Agricultural Processing - Certain agricultural processing projects are exempt from corporate income tax, including initial processing of grains, forestry products, horticultural plants, oilseeds, sugar crops, tea, medicinal plants, fiber plants, tropical crops, livestock, feed, forage, aquatic animals, and aquatic plants [3]. - Specific guidelines are provided for the treatment of livestock and poultry farming, as well as ornamental crop cultivation, under the relevant tax policies [3]. Group 3: Documentation and Compliance - Enterprises must self-assess and declare their eligibility for tax incentives, maintaining relevant documentation for review by tax authorities [3]. - Required documentation includes certificates or proof of qualifications related to the agricultural activities undertaken [4].