来源：江苏税务1 2 3 6 6 审核：江苏省税务局货物和劳务税处、纳税服务处 编发：江苏省税务局纳税服务和宣传中心 来源 江苏税务 欢迎扫描下方二维码关注： 欢迎扫描下方二维码关注： "公司+农户"经营模式 纳税人采取"公司 + 农户"经营模式从事畜禽饲养,回收 再销售畜禽，属于农业生产者销售自产农产品 q 征 增值税 "公司＋农户"经营模式是指公司与农户签订委托养殖 合同,向农户提供畜禽苗、饲料、兽药及疫苗等(所有权 属于公司),农户饲养畜禽苗至成品后交付公司 回收,公司将回收的成品畜禽用于销售。 畜禽是指属于《农业产品征税范围注释》的农业产品。 制种行业 制种企业在下列生产经营模式下生产销售种子, 属于农业生产者销售自产农业产品 免征增值税 制种企业利用自有土地或承租土地,雇佣农户或雇 工进行种子繁育,再经烘干、脱粒、风筛等深加工 后销售种子。 2 制种企业提供亲本种子委托农户繁育并从农户手中 收回,再经烘干、脱粒、风筛等深加工后销售种子。 政策依据: ► 《中华人民共和国增值税暂行条例》第十五条 ► 《财政部 国家税务总局关于印发<农业产品征税 范围注释>的通知》（财税字〔1995〕52 号) ► 《 ...

Core Viewpoint - The Agricultural Development Bank of China (ADBC) is providing significant financial support to the "Tianfu Grain Warehouse" rapeseed seed production demonstration base project in San Tai County, with a total investment exceeding 100 million yuan to enhance the local rapeseed seed production industry [1][2]. Group 1: Project Financing and Support - ADBC's San Tai County branch has recently invested an additional 40 million yuan in loans to support the project, which aims to promote high-quality development in the local rapeseed seed production industry [1]. - The branch has proactively addressed the project's financing needs, forming a specialized team to conduct in-depth research and tailor financial service plans, resulting in the approval of 400 million yuan in project loans [1][2]. Group 2: Project Objectives and Benefits - The project includes land consolidation, construction of field roads, improvement of irrigation facilities, and provision of seed production experimental greenhouses and quality testing equipment [2]. - Upon completion, the project is expected to significantly enhance per-acre productivity and disaster resistance, facilitate agricultural transformation, and create conditions for mechanized and large-scale production, thereby reducing operational costs [2]. - The project will also leverage land transfer mechanisms to increase villagers' income through both land rent and employment opportunities, contributing to rural economic growth [2]. Group 3: Future Plans and Contributions - ADBC's San Tai County branch plans to continue enhancing its role as a policy-oriented agricultural bank by increasing credit support and focusing on the upgrade of the entire agricultural industry chain [2]. - The bank aims to explore new pathways for rural revitalization that enhance industry efficiency and farmers' income, thereby contributing to local economic development and comprehensive rural revitalization [2].

公开信息显示，晓鸣股份目前采取的一个非常重要的经营模式为"集中养殖、分散孵化"，公司在宁夏闽 宁、青铜峡、红寺堡以及内蒙古阿拉善建成4个高标准蛋种鸡生态养殖基地，下设4座祖代养殖场，37座 父母代养殖场。在宁夏闽宁、河南兰考、湖南常德、新疆五家渠、吉林长春共建有5座孵化厂。 杜建峰表示，晓鸣股份的养殖基地都是在当地的戈壁滩上建成的，除具有低固定成本、高生物安全的区 位优势外，也为公司进行非笼养模式养殖提供了便利。公司采用"全网面高床平养"的模式养鸡，在这种 模式下，鸡饲养在高床网架上，可充分发挥自然习性，自由运动，鸡群能够自由饮水、觅食、振翅、运 动，采取自然本交模式繁育后代，能最大限度地发挥鸡的优良性能和遗传潜力，有利于保持鸡的健康与 蛋的高品质。 杜晓峰强调，晓鸣股份已于2023年获得了"非笼养鸡蛋"认证证书，公司将充分把握技术和成本优势， 以"让世界看见戈壁滩的生命力"的品牌主张，加强拓展非笼养蛋品等业务，打造中国蛋鸡产业生物安全 第一品牌，争做中国蛋种鸡产业的领导者，做中国食品安全的贡献者。 晓鸣股份副总经理、董事会秘书杜建峰向《证券日报》记者表示，作为国内一体化蛋鸡制种产业龙头企 业，2024年起， ...

Core Viewpoint - The development of rural roads, exemplified by the "Four Good Rural Roads" initiative, has significantly enhanced connectivity and economic opportunities in rural areas, leading to a transformation in the livelihoods of local residents and the overall rural landscape [2][5]. Group 1: Infrastructure Development - The "Four Good Rural Roads" initiative has led to the construction of the South Mountain Industrial Tourism Road, which is 19 kilometers long and connects 29 administrative villages, integrating road operation, tourism development, and farmer prosperity [5][7]. - The South Mountain Industrial Tourism Road has facilitated an increase in daily visitor traffic to Daguhe Village, reaching an average of 5,000 visitors during the recent holiday [2][3]. Group 2: Economic Impact - Daguhe Village's collective income is projected to exceed 400,000 yuan this year, attributed to the development of tourism and local attractions such as a coffee bookstore and agricultural park [3]. - The road improvements have allowed local farmers to utilize modern agricultural machinery, increasing the vegetable seed production area from over 100 mu to more than 800 mu [5][7]. Group 3: Community Revitalization - The enhanced road access has revived local resources and encouraged residents to return, as exemplified by a local resident who transformed a cave dwelling into a restaurant, attracting weekend customers [3][6]. - The integration of transportation, tourism, and industry has created a vibrant local economy, with various events like flower festivals and cycling competitions contributing to community engagement and economic growth [7].