Core Viewpoint - The article discusses tax incentives for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, highlighting exemptions and reductions in corporate income tax for specific activities [9][10]. Tax Incentives - Enterprises involved in the following activities are exempt from corporate income tax: 1. Cultivation of vegetables, grains, tubers, oilseeds, legumes, cotton, hemp, sugar crops, fruits, and nuts [9]. 2. Breeding of new varieties of crops [9]. 3. Cultivation of traditional Chinese medicinal materials [10]. 4. Cultivation and planting of timber [10]. 5. Raising livestock and poultry [10]. 6. Collection of forest products [10]. 7. Services related to agriculture, forestry, animal husbandry, and fishery, including irrigation, initial processing of agricultural products, veterinary services, agricultural technology promotion, and machinery operation and maintenance [10]. 8. Ocean fishing [10]. Reduced Tax Rates - Enterprises engaged in the following activities are subject to a 50% reduction in corporate income tax: 1. Cultivation of flowers, tea, and other beverage crops and spice crops [10]. 2. Marine aquaculture and inland aquaculture [10]. Policy Basis - The tax incentives are based on the following legal provisions: 1. Article 27(1) of the Corporate Income Tax Law of the People's Republic of China [11]. 2. Article 86 of the Implementation Regulations of the Corporate Income Tax Law of the People's Republic of China [11].