惠农“税费通”｜支持乡村振兴系列税费优惠政策（22）进口种子种源免征进口环节增值税

Core Viewpoint - The article discusses the tax exemption policy for imported seed sources in China, highlighting its potential benefits for farmers and the agricultural industry, particularly in terms of cost reduction and increased productivity [5][6][7]. Tax Exemption Policy - From January 1, 2021, to December 31, 2025, imported seed sources that meet the criteria in the "List of Imported Seed Sources Exempt from Value-Added Tax" are exempt from import value-added tax [5][6]. - The first batch of the exemption list was implemented starting January 1, 2021, and any taxes collected within 30 days of the list's issuance are eligible for refund [6]. Specific Conditions - The exemption applies to taxpayers importing seeds listed in the "List of Imported Seed Sources Exempt from Value-Added Tax," which is dynamically adjusted based on agricultural development [6]. - The list is formulated by the Ministry of Agriculture and Rural Affairs in conjunction with other governmental bodies [6]. Support for Small Businesses - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from value-added tax [13]. - Individual businesses with annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in personal income tax [14]. Additional Tax Benefits - From January 1, 2023, to December 31, 2027, various taxes, including resource tax and urban maintenance and construction tax, are halved for individual businesses [17]. - There are also specific tax deductions available for individuals engaged in self-employment, with limits set for the deductions [18][20].