云图说税丨支持农村集体经济发展税费优惠政策

Core Viewpoint - The article discusses the tax incentives introduced by the government to support rural revitalization and infrastructure development, highlighting various tax exemptions and reductions aimed at enhancing the economic vitality of rural areas [8][33]. Group 1: Tax Exemptions for Rural Collective Economic Organizations - From January 1, 2024, rural collective economic organizations will not be subject to land value-added tax when transferring state-owned land use rights and related properties [5]. - Since January 1, 2017, rural collective economic organizations undergoing shareholding cooperative reforms are exempt from deed tax when inheriting land and property rights from the original collective economic organization [6]. - Rural collective economic organizations and village committees are exempt from deed tax and stamp duty when reclaiming collective assets through asset verification [6]. Group 2: Tax Incentives for Rural Infrastructure Development - The State Taxation Administration has released a guide detailing 138 tax incentives across seven areas to support rural revitalization, including infrastructure development and collective economic growth [8][33]. - Tax incentives include exemptions from water resource tax for rural collective economic organizations and their members when using water from collective ponds and reservoirs [10][9]. - Exemptions from forest vegetation restoration fees are provided for rural collective economic organizations constructing social welfare projects and affordable housing [10][11]. Group 3: Tax Benefits for Agricultural Activities - Farmers, family farms, and rural cooperatives are exempt from stamp duty on contracts for purchasing agricultural production materials or selling agricultural products [13][14]. - Rural residents constructing self-use housing on cultivated land are subject to a reduced land occupation tax, with further exemptions for certain groups such as veterans and low-income households [49][51]. - Tax incentives are also available for rural drinking water safety projects, including exemptions from corporate income tax and value-added tax for related operations [57][62]. Group 4: Specific Tax Policies for Water Resource Management - Small hydropower units at the county level can opt for a simplified method to calculate value-added tax at a rate of 3% [34]. - Water resource tax exemptions apply to concentrated drinking water projects serving rural populations, with local governments empowered to decide on tax reductions [71].