【涨知识】秋收时节，农、林、牧、渔业相关企业所得税政策了解一下，农产品增值税优惠政策梳理

Core Viewpoint - The article discusses the tax incentives for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, highlighting the specific conditions under which these enterprises can enjoy exemptions or reductions in corporate income tax [1][2]. Tax Incentives Overview - Enterprises involved in agriculture, forestry, animal husbandry, and fishery can benefit from corporate income tax exemptions or reductions as per the relevant laws [1]. - The specific projects eligible for tax incentives include the cultivation of various crops, breeding of new crop varieties, cultivation of medicinal herbs, and livestock farming [1][2]. Specific Tax Exemption Conditions - Tax exemptions apply to: 1. Cultivation of vegetables, grains, tubers, oilseeds, legumes, cotton, hemp, sugar crops, fruits, and nuts [1]. 2. Breeding of new crop varieties and medicinal herbs [1]. 3. Forestry activities including tree cultivation and management [7]. 4. Livestock and poultry farming under a "company + farmer" model [10] [1]. - Enterprises involved in restricted or prohibited projects are not eligible for these tax benefits [2]. Initial Processing Exclusions - Certain initial processing activities do not qualify for tax incentives, such as: 1. Canned vegetables and ground horticultural plants [11]. 2. Refined vegetable oils and processed teas [12]. 3. Various processed animal products [13]. 4. Processed aquatic products [13] [12]. Documentation and Compliance - Enterprises must maintain proper documentation to qualify for tax incentives, including: 1. Relevant qualification certificates for agricultural activities [14]. 2. Contracts with farmers in the "company + farmer" model [14]. 3. Detailed descriptions of agricultural processing projects [14]. 4. Proof of production sites and land use rights [14].