支持新型农业经营主体发展税收优惠（一到二）

Core Viewpoint - The article discusses tax incentives and policies aimed at supporting rural revitalization and the development of new agricultural business models, particularly the "company + farmer" model, which allows for tax exemptions and reductions in various agricultural sectors [11][13]. Group 1: Tax Incentives for Agricultural Production - The "company + farmer" model allows for the exemption of value-added tax (VAT) on the sale of self-produced agricultural products by taxpayers [4][5]. - Taxpayers engaged in livestock and poultry farming under this model can benefit from corporate income tax exemptions [6][10]. - Specific agricultural activities eligible for corporate income tax exemption include the cultivation of vegetables, grains, and livestock farming [6]. Group 2: Support for Agricultural Cooperatives - Agricultural cooperatives selling products produced by their members are exempt from VAT, provided the products are classified as primary agricultural products [13][15]. - Agricultural cooperatives can also sell agricultural supplies to their members without incurring VAT [15]. - The policy encourages the establishment and registration of agricultural cooperatives under relevant laws [15]. Group 3: Additional Tax Policies - Taxpayers purchasing exempt agricultural products from cooperatives can deduct input VAT based on the purchase price and specified deduction rates [16][19]. - The article outlines various tax policies that support rural infrastructure development, promote rural entrepreneurship, and enhance financial inclusion in rural areas [13][11].