农、林、牧、渔业企业所得税减免政策来了！热点问答→

Core Viewpoint - The article discusses the tax incentives available for enterprises engaged in agriculture, forestry, animal husbandry, and fishery, highlighting specific projects and products that qualify for reduced or exempt corporate income tax rates [12]. Group 1: Tax Incentives for Enterprises - Enterprises involved in the cultivation of flowers, tea, and other beverage crops, as well as spice crops, can enjoy a 50% reduction in corporate income tax [5]. - The initial processing of various agricultural products, including grains, forestry products, horticultural plants, oilseeds, sugar crops, tea, medicinal plants, and aquatic animals, is eligible for corporate income tax exemption [7]. - Enterprises that purchase agricultural products for replanting or breeding can also benefit from tax incentives, provided the products undergo a growth cycle without significant value addition through processing [8][9]. Group 2: Documentation and Compliance - To enjoy the corporate income tax incentives for agricultural, forestry, animal husbandry, and fishery projects, enterprises must retain specific documentation for verification [10]. - External vouchers for tax deductions include invoices, fiscal receipts, and payment vouchers, which are necessary for substantiating business expenses [17]. - Enterprises in the western development region can simultaneously enjoy the 15% preferential tax rate and other tax incentives if they meet the relevant criteria [18].