农业生产排放应税污染物的暂予免征环境保护税

Core Viewpoint - The article discusses the temporary exemption of environmental protection tax for agricultural production units and individuals engaged in agricultural production, excluding large-scale breeding operations [1][2][3]. Summary by Relevant Sections Policy Content - Agricultural production, excluding large-scale breeding, will enjoy a temporary exemption from environmental protection tax on taxable pollutants [2]. Eligibility Criteria - The exemption applies to units and individuals engaged in agricultural production that emit taxable pollutants, specifically excluding large-scale breeding operations [3]. Policy Basis - The policy is based on the Environmental Protection Tax Law of the People's Republic of China, specifically Article 12, Item 1 [4].