【小椰每日答】购入农产品进行再种植、养殖后销售的能否享受企业所得税优惠？

Core Viewpoint - The article discusses the tax benefits available to agricultural, forestry, animal husbandry, and fishery enterprises, particularly focusing on the eligibility for corporate income tax exemptions when purchasing agricultural products for replanting or breeding [4][5]. Group 1: Tax Benefits for Agricultural Enterprises - Enterprises engaged in the cultivation and breeding of agricultural products can enjoy corresponding tax benefits as per the regulations set by the State Administration of Taxation [4]. - The announcement specifies that if enterprises purchase agricultural, forestry, animal husbandry, or fishery products and then engage in activities such as fertilization or seedling cultivation, they may qualify for tax exemptions, provided that the biological form of the products changes without significantly increasing their use value through processing [4]. Group 2: Tax Deduction Procedures - The article outlines the process for confirming tax deductions related to invoices, indicating that taxpayers must ensure their selected invoices are confirmed before filing [10][12]. - It emphasizes that if the current period aligns with the natural month, taxpayers can select invoices but cannot confirm them until the next month, which may lead to system prompts indicating that the confirmation date has not yet arrived [12].