Core Viewpoint - The article discusses the tax implications for companies engaged in the sale of turf grass, clarifying that such activities do not qualify for corporate income tax exemptions under current regulations [3][6]. Group 1: Tax Exemption Criteria - According to the Corporate Income Tax Law Implementation Regulations, certain agricultural activities are exempt from corporate income tax, including the cultivation of vegetables, grains, and fruits [3]. - Activities that are eligible for a reduced corporate income tax rate include the cultivation of flowers and tea, as well as marine and inland aquaculture [5]. Group 2: Specific Case of Turf Grass - The sale of turf grass is not included in the list of activities that qualify for tax exemptions or reductions, meaning companies involved in this sector are subject to standard corporate income tax rates [6].