欢迎扫描下方二维码关注： 定秋学的第二十万元。 处 定终止的息 思,处暑即为"出暑",表示炎热的酷暑结 東。 外暑习俗 供稿：青岛税务 审核：青岛市税务局纳税服务和宣传中心 编发：青岛市税务局纳税服务和宣传中心 来源 青岛税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 处暑之后,秋意渐浓,正是畅游郊野、迎秋 赏景的好时节。处暑节气的习俗多与迎秋、 丰收有关,靠海吃海的渔家举行盛大的开渔 节,另外,放河灯、吃鸭子等也是处暑的民 俗活动。, 相关政策 企业从事农、林、牧、渔业项目的所得,可 以免征、减征企业所得税。 (一)企业从事下列项目的所得,免征企业所 得税: 1.蔬菜、谷物、薯类、油料、豆类、棉花、 麻类、糖料、水果、坚果的种植: 2.农作物新品种的选育; 3.中药材的神植: 4.林木的培育和种植; 5.牲畜、家禽的饲养; 6.林产品的采集: 7.灌溉、农产品初加工、兽医、农技推广、 农机 ...

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].