Core Viewpoint - The article discusses the tax benefits available to agricultural, forestry, animal husbandry, and fishery enterprises, particularly focusing on the eligibility for corporate income tax exemptions when purchasing agricultural products for replanting or breeding [4][5]. Group 1: Tax Benefits for Agricultural Enterprises - Enterprises engaged in the cultivation and breeding of agricultural products can enjoy corresponding tax benefits as per the regulations set by the State Administration of Taxation [4]. - The announcement specifies that if enterprises purchase agricultural, forestry, animal husbandry, or fishery products and then engage in activities such as fertilization or seedling cultivation, they may qualify for tax exemptions, provided that the biological form of the products changes without significantly increasing their use value through processing [4]. Group 2: Tax Deduction Procedures - The article outlines the process for confirming tax deductions related to invoices, indicating that taxpayers must ensure their selected invoices are confirmed before filing [10][12]. - It emphasizes that if the current period aligns with the natural month, taxpayers can select invoices but cannot confirm them until the next month, which may lead to system prompts indicating that the confirmation date has not yet arrived [12].

Core Viewpoint - The article discusses tax incentives for third-party enterprises engaged in pollution prevention, specifically a reduced corporate income tax rate of 15% for eligible companies [5]. Group 1: Eligibility Criteria - Third-party pollution prevention enterprises must be registered as resident enterprises in mainland China, excluding Hong Kong, Macau, and Taiwan [8]. - They should have at least one year of continuous operational experience in environmental pollution control facilities and ensure the normal operation of these facilities [8]. - The company must employ at least five technical personnel with intermediate or higher environmental-related qualifications, or at least two personnel with senior qualifications [8]. - The annual revenue from environmental protection facility operations must constitute no less than 60% of the total revenue [8]. - The enterprise must possess testing capabilities, including a laboratory equipped to meet the detection needs for routine pollutants [8]. - The facilities operated must consistently meet national or local emission standards [8]. - The company should have a good tax credit rating, with no C or D level ratings in the past three years [8]. Group 2: Application Process - Eligible third-party pollution prevention enterprises can self-assess their compliance with the criteria and apply for the tax incentives, retaining relevant documentation for review [9]. - Required documentation includes proof of operational experience, contracts, income certificates, technical personnel qualifications, and evidence of testing capabilities [10].