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].