Core Viewpoint - The article discusses various tax incentives available for enterprises in China, particularly focusing on corporate income tax exemptions and deductions for specific activities and investments [3][5][7]. Group 1: Tax Incentives for Corporate Investments - Resident enterprises are exempt from corporate income tax on equity investment income such as dividends and bonuses from other resident enterprises, provided certain conditions are met [3]. - The exemption does not apply to investment income from publicly traded stocks held for less than 12 months [3]. Group 2: Documentation Requirements for Tax Benefits - Key documentation required for claiming tax benefits includes the latest articles of association of the invested enterprise, profit distribution resolutions, and tax declaration forms [4][6]. - For investments in disabled employees, documentation must include proof of social insurance payments and labor contracts with disabled workers [8]. Group 3: Tax Exemptions for Agricultural Activities - Enterprises engaged in various agricultural activities, including the cultivation of vegetables, grains, and livestock, are exempt from corporate income tax [7]. - Enterprises involved in specific agricultural projects may benefit from reduced tax rates under certain operational models [7].