Group 1 - The article emphasizes the promotion of rural characteristic industry development through tax incentives for agricultural production [1][2] - Agricultural services such as tillage, irrigation, pest control, and related technical training are exempt from value-added tax (VAT) [1][2] - The exemption applies to taxpayers providing specific agricultural services, including livestock breeding and disease prevention [2] Group 2 - Conditions for enjoying the tax exemption include the use of agricultural machinery for various farming activities and the provision of agricultural insurance [2] - The policy is based on the notice from the Ministry of Finance and the State Administration of Taxation regarding the transition from business tax to value-added tax [3]

Group 1 - The article discusses tax and fee incentives to support the development of small and micro enterprises and individual businesses [1] - It highlights the exemption of value-added tax (VAT) for income obtained from providing agricultural and livestock insurance [1] - The conditions for enjoying this exemption include the definition of agricultural insurance, which covers crops, livestock, and related activities [1] Group 2 - The article outlines the process for taxpayers to claim the VAT exemption during their tax declaration [1] - It mentions that taxpayers can handle this through the electronic tax bureau or tax service halls [1] - The policy is based on the notification from the Ministry of Finance and the State Administration of Taxation regarding the transition from business tax to VAT [1]

Core Viewpoint - The article discusses the tax exemption policy for agricultural services, highlighting the benefits for farmers and the efficiency of modern agricultural practices [4][5][6]. Group 1: Agricultural Services Tax Exemption - Taxpayers providing agricultural services such as tillage, irrigation, pest control, plant protection, and related technical training are exempt from value-added tax [4][5]. - The exemption also covers breeding and disease prevention services for poultry, livestock, and aquatic animals, including the provision of related medicines and medical supplies [6]. Group 2: Definition of Agricultural Services - Agricultural tillage refers to the use of machinery for farming activities including plowing, planting, harvesting, and pest control [6]. - Irrigation and drainage services involve managing water supply and removal for farmland [6]. - Pest control services include monitoring and managing agricultural pests across various sectors [6]. - Agricultural insurance provides coverage for crops and livestock [6]. - Technical training related to agricultural practices and insurance knowledge is also included in the exemption [6].

Group 1: Core Views - The article discusses tax incentives for agricultural and livestock insurance businesses to promote inclusive finance development [1][4]. - Insurance companies providing agricultural and livestock insurance can reduce their taxable income by counting only 90% of the premium income until December 31, 2027 [1][3]. Group 2: Tax Incentives - Agricultural and livestock insurance businesses are exempt from value-added tax (VAT) [4][5]. - The exemption applies to taxpayers providing agricultural insurance and related technical training services [5][6]. Group 3: Eligibility Criteria - Premium income is defined as the original insurance premium income plus reinsurance premium income, minus the ceded premium [2]. - Agricultural insurance refers to insurance for crops and livestock, while related technical training involves educating farmers about agricultural insurance [6]. Group 4: Policy Basis - The tax incentives are based on several official documents, including notices from the Ministry of Finance and the State Administration of Taxation [3][7].