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].

微信搜- 一搜 Q 蓝色柳林财税室 从事污染防治的第三方企业 欢迎扫描下方二维码关注 : 这样享受企业所得税优惠 优惠内容 对符合条件的从事污染防治的第三方企 业（以下称第三方防治企业）减按15%的税 率征收企业所得税。 享受主体 第三方防治企业 是指受排污企业或政府委托，负责环境 污染治理设施（包括自动连续监测设施，下 同）运营维护的企业。 享受条件 第三方防治企业应当同时符合以下条件: (1) 在中国境内（不包括港、澳、台地区） 依法注册的居民企业; 2 具有1年以上连续从事环境污染治理设施 运营实践，且能够保证设施正常运行; (3) 具有至少5名从事本领域工作且具有环保 相关专业中级及以上技术职称的技术人员, 或者至少2名从事本领域工作且具有环保相 关专业高级及以上技术职称的技术人员; (4) 从事环境保护设施运营服务的年度营业 收入占总收入的比例不低于60%; [5] 具备检验能力,拥有自有实验室,仪器 配置可满足运行服务范围内常规污染物指标 的检测需求; (6) 保证其运营的环境保护设施正常运行, 使污染物排放指标能够连续稳定达到国家或 者地方规定的排放标准要求; (7) 具有良好的纳税信用，近三年 ...