农产品税费优惠分不清？增值税和企税差异一图读懂

Group 1 - The article discusses the tax exemption policies for agricultural products, specifically focusing on the sales of primary agricultural products by producers and cooperatives [2][3]. - Agricultural producers selling their own primary products are eligible for tax exemptions, while those selling purchased agricultural products or processed products are not [2][3]. - The "company + farmer" model allows for tax exemptions on the sales of livestock and poultry when companies contract with farmers for production [3]. Group 2 - Specific agricultural activities such as the cultivation of vegetables, grains, and certain seeds are exempt from corporate income tax [3][4]. - Initial processing of agricultural products that does not alter their inherent components is eligible for corporate income tax benefits [5]. - Certain processed products, including canned vegetables and refined oils, do not qualify as initial processing and are thus ineligible for tax benefits [6]. Group 3 - There are provisions for reduced corporate income tax rates for specific agricultural sectors, such as flower and tea cultivation, as well as aquaculture [7]. - The article outlines the tax benefits for individual businesses, including VAT exemptions for small-scale taxpayers with monthly sales not exceeding 100,000 yuan [14][15]. - Individual businesses with annual taxable income not exceeding 2 million yuan can benefit from a halved personal income tax rate [15][17].