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].

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].

Core Viewpoint - The article discusses the updated operational guidelines for the new electronic tax bureau, emphasizing its integrated system functions and user-friendly features for taxpayers [1]. Group 1: Electronic Tax Bureau Operations - The new electronic tax bureau system allows users to browse operational guidelines by major categories or use the search function for specific features [3][5]. - Users can access the updated operational guide by scanning a QR code or clicking on an image [3][12]. - The guidelines will continue to be updated as the functionalities of the electronic tax bureau improve [5]. Group 2: Tax Policies and Benefits - The article outlines tax benefits for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, highlighting the corporate income tax exemptions available [17]. - Specific scenarios are provided, such as whether a farmer's cooperative can enjoy tax exemptions when selling purchased vegetables, clarifying that such sales do not qualify for the agricultural tax benefits [19]. - The article also addresses whether enterprises can be exempt from corporate income tax when processing purchased rice, confirming that processing rice from purchased paddy qualifies for tax exemptions [21]. Group 3: Small and Micro Enterprises Tax Preferences - The article lists conditions under which small and micro enterprises cannot enjoy corporate income tax preferences, including exceeding certain thresholds in income, employee count, and asset totals [23][29][31]. - It specifies that enterprises involved in restricted or prohibited industries are ineligible for these tax benefits [33][35].