保险公司种植业、养殖业保险业务企业所得税减计收入，农牧保险业务免征增值税

Group 1: Core Views - The article discusses tax incentives for agricultural and livestock insurance businesses to promote inclusive finance development [1][4]. - Insurance companies providing agricultural and livestock insurance can reduce their taxable income by counting only 90% of the premium income until December 31, 2027 [1][3]. Group 2: Tax Incentives - Agricultural and livestock insurance businesses are exempt from value-added tax (VAT) [4][5]. - The exemption applies to taxpayers providing agricultural insurance and related technical training services [5][6]. Group 3: Eligibility Criteria - Premium income is defined as the original insurance premium income plus reinsurance premium income, minus the ceded premium [2]. - Agricultural insurance refers to insurance for crops and livestock, while related technical training involves educating farmers about agricultural insurance [6]. Group 4: Policy Basis - The tax incentives are based on several official documents, including notices from the Ministry of Finance and the State Administration of Taxation [3][7].