【实用】有机肥企业注意！这些政策与您相关

Core Viewpoint - The article emphasizes the importance of organic fertilizers in promoting green and ecological agriculture, highlighting various tax incentives available for organic fertilizer companies to support their growth and sustainability [1][3]. Tax Incentives for Organic Fertilizer Production - Since June 1, 2008, taxpayers engaged in the production and sale of organic fertilizers are exempt from value-added tax (VAT) [1]. - The scope of VAT exemption includes organic fertilizers derived from plant and/or animal sources, organic-inorganic compound fertilizers, and bio-organic fertilizers [1][2]. Corporate Income Tax Benefits - Companies involved in qualifying environmental protection projects can enjoy a "three exemptions and three reductions" policy, which includes a full exemption from corporate income tax for the first three years and a 50% reduction for the next three years [3]. - This policy applies to organic fertilizer production that involves the treatment of livestock manure and the comprehensive utilization of crop straw [3]. Resource Utilization VAT Policy - Companies producing organic fertilizers from waste materials like animal fats and agricultural residues may apply for an immediate VAT refund based on the proportion of raw materials used [3]. Investment in Specialized Equipment - Investment in specialized equipment for environmental protection and energy-saving projects can allow companies to deduct 10% of the investment amount from their taxable income [5]. - Digital and intelligent upgrades to specialized equipment can also qualify for a similar deduction, with specific limits on the amount eligible for deduction [5]. Documentation Requirements for Tax Benefits - To benefit from VAT exemptions, companies must provide valid fertilizer registration certificates issued by relevant agricultural authorities [5]. - For corporate income tax benefits, companies need to prepare project approval documents, income details, and environmental department acceptance opinions to ensure compliance with the requirements [5]. Product Scope and Compliance - Not all products labeled as "organic fertilizers" qualify for tax exemptions; companies must strictly adhere to national standards and policy directories to avoid tax risks [5].