为促进农业生产、支持 新型农业经营主体发 展，我国对农、林、 牧、渔业项目所得,实 施企业所得税减免优惠 政策。那么，在享受税 惠政策过程中有哪些问 题要注意的呢?咱们一起 来看看~ 是所有农林牧渔业项目所得都能 享受企业所得税优惠政策吗？ 不是的。 企业从事下列项目的所得， 免征企业所得税： 1. 蔬菜、谷物、薯类、油料、豆类、棉 花、麻类、糖料、水果、坚果的种植; 2. 农作物新品种的选育; 3. 中药材的种植; 4. 林木的培育和种植; 5. 牲畜、家禽的饲养; 6. 林产品的采集; 7. 灌溉、农产品初加工、兽医、农技推 广、农机作业和维修等农、林、牧、渔服务 业项目; 8. 远洋捕捞。 企业从事下列项目的所得，减半征收企业所得税： 1. 花卉、茶以及其他饮料作物和香料 作物的种植; 2. 海水养殖、内陆养殖。 温馨提示 欢迎扫描下方二维码关注： 企业从事国家限制 和禁止发展的项 目,不得享受本条 规定的企业所得税 优惠。 如果是"公司+农户"的经 营 模 式 可 以 享 受 企 业 所 得 税优惠政策吗? 目前,一些企业采取"公司+农 户"经营模式从事牲畜、家禽的饲养, 即公司与农户签订委托养殖合同 ...

Group 1 - The article discusses tax exemptions for enterprises engaged in the initial processing of agricultural products, specifically under the guidelines set by the Ministry of Finance and the State Administration of Taxation [3][4] - It clarifies that cooperatives or enterprises that are entrusted to process agricultural products can also enjoy tax exemptions on the processing fees received, provided they comply with the specified regulations [3] - The article mentions that eligible enterprises or organizations can choose between a one-time deduction policy for equipment and tools or an accelerated depreciation policy for fixed assets [4] Group 2 - The article references specific regulations, including the announcement by the Ministry of Finance and the State Administration of Taxation regarding the deduction policies for equipment and tools [5] - It highlights the legal framework governing corporate income tax, including relevant articles from the Corporate Income Tax Law [6]