Group 1 - The article discusses the exemption of environmental protection tax for agricultural production emissions, specifically stating that small-scale farming is not subject to this tax, while large-scale farming is excluded from this exemption [2][3][4] - It emphasizes that the exemption applies to individuals and units engaged in agricultural production, excluding large-scale breeding operations [5][6] Group 2 - The article references the Environmental Protection Tax Law of the People's Republic of China, indicating that agricultural production emissions are temporarily exempt from the environmental protection tax [6] - It highlights the importance of understanding the specific regulations regarding tax exemptions for different scales of agricultural operations [3][4]

Core Viewpoint - The article discusses the tax incentives for urban and rural sewage and waste treatment facilities, highlighting the exemption from environmental protection tax for those that meet specific pollution discharge standards [1][2]. Group 1: Tax Incentives - Urban and rural sewage treatment and waste disposal facilities that discharge taxable pollutants within national and local standards are eligible for temporary exemption from environmental protection tax [1][2]. - The facilities eligible for this exemption include legally established urban and rural sewage treatment plants, waste incineration power plants, landfills, and composting plants [2]. Group 2: Eligibility Criteria - To qualify for the tax exemption, the facilities must be legally established and must not exceed the pollution discharge standards set by national and local regulations [2]. - If any discharge point exceeds the specified pollution discharge standards, the facility will not be eligible for the tax reduction [2]. Group 3: Policy Basis - The tax incentives are based on the Environmental Protection Tax Law of the People's Republic of China and relevant notifications from the Ministry of Finance, State Administration of Taxation, and the Ministry of Ecology and Environment [3].

Core Viewpoint - The article discusses the temporary exemption of environmental protection tax for agricultural production units and individuals engaged in agricultural production, excluding large-scale breeding operations [1][2][3]. Summary by Relevant Sections Policy Content - Agricultural production, excluding large-scale breeding, will enjoy a temporary exemption from environmental protection tax on taxable pollutants [2]. Eligibility Criteria - The exemption applies to units and individuals engaged in agricultural production that emit taxable pollutants, specifically excluding large-scale breeding operations [3]. Policy Basis - The policy is based on the Environmental Protection Tax Law of the People's Republic of China, specifically Article 12, Item 1 [4].